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  • 1
    Online Resource
    Online Resource
    Improving Public Sector Efficiency : Challenges and Opportunities (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-41
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 42 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 1, p. 1-41
    Keywords: Governance
    Abstract: This article examines key institutional drivers that may contribute to improving public sector efficiency and focuses on one of them in more detail: performance information and its role and use in the budget process (“performance budgeting”).
    DOI: 10.1787/budget-v7-art6-en
    URL: Volltext
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Government Performance : Lessons and Challenges (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 127-151
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 26 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 1, p. 127-151
    Keywords: Governance
    Abstract: This article concentrates on attempts by OECD countries to introduce performance-based or results-based budgeting and management. The need to enhance public sector performance has become more urgent as governments face mounting demands on public expenditure, calls for higher quality services and, in some countries, a public increasingly unwilling to pay higher taxes.
    DOI: 10.1787/budget-v5-art6-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    La procédure budgétaire au Chili (2008)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 2, p. 7-49
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 44 p
    Parallel Title: Parallelausg. Budgeting in Chile
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-49
    Keywords: Governance ; Chile
    Abstract: En juin 2003, la direction du budget du ministère chilien des finances a demandé à l’OCDE de procéder à un examen de la procédure budgétaire du Chili, selon des modalités analogues à celles qui s’appliquent aux pays membres. L’OCDE a satisfait à cette requête, parce que le Chili a depuis longtemps le statut d’observateur au sein du Groupe de travail des Hauts responsables du budget et en raison du vif intérêt exprimé par les membres du Groupe à l’égard des pratiques budgétaires chiliennes.
    DOI: 10.1787/budget-v4-art8-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    Budgeting in Chile (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 2, p. 7-45
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 40 p
    Parallel Title: Parallelausg. La procédure budgétaire au Chili
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-45
    Keywords: Governance ; Chile
    Abstract: In June 2003, the Budget Office of the Ministry of Finance of Chile requested the OECD to carry out a review of the Chilean budgeting system in a similar fashion as it does for its member countries. The OECD responded positively to this request, recognising that Chile is an established observer of the OECD Working Party of Senior Budget Officials and recognising the strong interest in the Chilean budgeting system expressed by members of the Working Party.
    DOI: 10.1787/budget-v4-art8-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    Budgeting in Latin America : Results of the 2006 OECD Survey (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-37
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 38 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 1, p. 1-37
    Keywords: Governance
    Abstract: This article provides a snapshot of the status of budgetary institutions, procedures and practices in Latin American countries based on the results of the OECD 2006 budget survey. Particular elements include: the legal framework and role of the legislature; fiscal rules; medium-term expenditure frameworks; performance information; and budget transparency.
    DOI: 10.1787/budget-v7-art4-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Budgeting in Norway (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 1, p. 7-43
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 6, no. 1, p. 7-43
    Keywords: Governance ; Norway
    Abstract: Norway is a prosperous country with a healthy economy and a very high standard of living. Norway provides a truly unique example of long-term budgetary planning through its successful management of oil assets by means of the Government Pension Fund – Global. This article examines the annual budget process which is an important factor in the health of Norway’s public finances. The cabinet has a central role in formulating the budget via the annual budget conferences. Parliament has a strong formal position, and the Ministry of Finance has a long tradition of providing objective and unbiased information to Parliament. The article also describes the high degree of managerial flexibility, the system of accountability for results, human resource management, financial management and reporting, the use of performance information, and the role of local and regional governments.
    DOI: 10.1787/budget-v6-art2-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Performance Information in the Budget Process : Results of the OECD 2005 Questionnaire (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 2, p. 87-131
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 46 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 2, p. 87-131
    Keywords: Governance
    Abstract: Based on the results of the OECD 2005 questionnaire on performance information, this article provides an overview of the development and use of performance measures and evaluations in the budget process across OECD countries. This trend is both widespread and long-term. However, questions remain about the real extent of change and if and how performance information is used in budgetary decision making. The article examines: the different institutional roles and responsibilities in developing performance information; the main trends, challenges and success factors for implementation and how this information is used in the budget process; and what factors contribute to its use or lack of use. The article also classifies different approaches to performance budgeting. Two significant findings are that the majority of countries engage in performance-informed budgeting at the Ministry of Finance level (that is, performance information is most often used along with other information to inform but not to determine budget allocations) and that the main reason for not using performance information is the lack of a method to integrate it into the budget process.
    DOI: 10.1787/budget-v5-art13-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Budget institutions in low-income countries (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 15, no. 3, p. 9-25 | volume:15 | year:2016 | number:3 | pages:9-25
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 15, no. 3, p. 9-25
    Angaben zur Quelle: volume:15
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:9-25
    Keywords: Finance and Investment ; Governance
    Abstract: This paper presents 12 budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate reform strategy for low-income countries. Particular attention is paid to prioritisation and sequencing of reform efforts.
    DOI: 10.1787/budget-15-5jm0zbtmnnms
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Budgeting in Portugal (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 3, p. 1-60
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 60 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 8, no. 3, p. 1-60
    Keywords: Governance ; Portugal
    Abstract: The Portuguese government has recently undertaken comprehensive structural reforms of the public sector and has successfully reduced its budget deficit. This article explores particular features of the Portuguese budget system and the proposed further reforms, including the adoption of a medium-term expenditure framework and performance budgeting.
    DOI: 10.1787/budget-v8-art10-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Performance budgeting in OECD countries (2007)
    Paris : OECD
    Details
    ISBN: 9789264034051
    Language: English
    Pages: Online-Ressource (PDF-Datei: 226 S.) , graph. Darst.
    Edition: Online-Ausg. 2009 Electronic reproduction; Available via World Wide Web
    Parallel Title: Druckausg. Performance budgeting in OECD countries
    RVK:
    QL 010
    RVK:
    QP 360
    Keywords: Program budgeting ; Budget ; OECD ; Mitgliedsstaaten ; Haushaltsaufstellung ; Leistungsbewertung ; Effizienzkriterium
    Note: "The book was edited by Teresa Curristine"--Foreword , Also available in French under the title: La budgétisation axée sur la performance dans les pays de l'OCDE , Includes bibliographical references , Franz. Ausg. u.d.T.: La budgétisation axée sur la performance dans les pays de l'OCDE , Electronic reproduction; Available via World Wide Web
    DOI: 10.1787/9789264034051-en
    URL: Volltext
    URL: Volltext
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