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  • Hawkesworth, Ian  (11)
  • James, Chris  (9)
  • Paris : OECD Publishing  (20)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris : OECD Publishing.
  • Washington, D.C : The World Bank
  • Governance  (20)
  • Australia  (1)
  • 1
    Online Resource
    Online Resource
    Applying good budgeting practices to health (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This journal article presents a set of high-level good budgeting practices in the health sector. The purpose of these good practices is to support countries in assessing their own budgeting arrangements for health, and in designing budgeting reforms. The article builds on 10 years of work by the OECD Joint Network of Senior Budget and Health Officials.
    DOI: 10.1787/b280297f-en
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  • 2
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    Adaptive health financing : budgetary and health system responses to combat COVID-19 (2021)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 21(2021), 1 vom: 15. Apr., Seite 6-32 | volume:21 | year:2021 | number:1 | day:15 | month:04 | pages:6-32
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 21(2021), 1 vom: 15. Apr., Seite 6-32
    Angaben zur Quelle: volume:21
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Angaben zur Quelle: day:15
    Angaben zur Quelle: month:04
    Angaben zur Quelle: pages:6-32
    Keywords: Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: Health financing policies are an essential element of health system responses to COVID-19. Sound policies help ensure there are sufficient resources to combat COVID-19, that the resources are disbursed rapidly, and that resources are spent in an effective manner. The effective implementation of such policies depends on budget and health officials working together closely to bring about co-ordinated actions. This policy brief analyses how OECD member countries have adapted health financing policies to combat COVID-19, and how such policies may need to continue to adapt as the pandemic evolves. It reviews how countries have provided additional budgetary resources to the health sector to combat COVID-19. It also maps out the key areas of joint action by budget and health officials to plan, implement and review the necessary health financing measures needed to combat COVID-19.
    DOI: 10.1787/69b897fb-en
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  • 3
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    Performance measurement systems in the health sector and their budgetary implications (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 41-66 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:41-66
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 41-66
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:41-66
    Keywords: health system ; measurement ; Performance ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article looks at the application of performance measurement systems in the health sector across OECD countries. The data comes from the 2017 OECD Survey on Performance Measurement Systems in the Health Sector and Responsibilities across Levels of Government. The results show that the majority of countries have national performance measurement systems in place, covering multiple aspects of the health system. Despite varying objectives, measurement systems are usually aimed at improving performance of the health system, rather than at containing costs.
    DOI: 10.1787/d94fd384-en
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  • 4
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    Budgeting practices to improve health system performance : an OECD survey of countries from the Latin American and Caribbean region (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 67-93 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:67-93
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 67-93
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:67-93
    Keywords: Budgeting ; performance ; Latin America and Caribbean ; health sector ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article presents the main findings of two OECD Surveys of Senior Budget and Health Officials conducted in the Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the prominent role of agents in the health system across the region, including social health insurance agencies and subnational governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which countries in the region have adopted such reforms to improve the efficiency of health expenditure to achieve universal health coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of provider payment systems integrating performance measures.
    DOI: 10.1787/2fc826dd-en
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  • 5
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    Decentralisation in the health sector and responsibilities across levels of government : impact on spending decisions and the budget (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 11-40 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:11-40
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 11-40
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:11-40
    Keywords: health system ; subnational ; Decentralisation ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article sheds light on the role of subnational governments in health systems across OECD countries. The views in this article show a move away from traditional measures of decentralisation, such as the share of subnational government expenditure of total expenditure, to measures capturing a range of responsibilities in the health sector. The data comes from the 2017 OECD Survey on Performance Measurement Systems in the Health Sector and Responsibilities across Levels of Government. The results show that despite health representing a large sector of subnational government expenditure, central governments still have considerable decision-making power. This power applies to key policy-making and budgeting decisions.
    DOI: 10.1787/c2c2058c-en
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  • 6
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    Health financing and budgeting practices : key findings from the Asia, Oceania, and Central, Eastern and South-Eastern European regions (2019)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 95-121 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:95-121
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 95-121
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:95-121
    Keywords: health sector ; Europe ; Asia ; Budgeting practices ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article presents the findings of the OECD Survey of Senior Budget Officials on Budgeting Practices from a 2017 survey covering the Asia and Oceania, and Central, Eastern and South Eastern European regions. The survey is part of the ongoing engagement between health and budget officials in the OECD’s regional networks and provides an comparable set of data to analyse and benchmark good practices in health budgeting. The results of the survey point to an increasing use of budgeting tools from developed countries and support continued engagement to improve budget activities and to meet future challenges of health systems.
    DOI: 10.1787/b4a4a92e-en
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  • 7
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    Health financing and budgeting practices for health in the Philippines (2018)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2018), 2 vom: 12. Dez., Seite 93-149 | volume:18 | year:2018 | number:2 | day:12 | month:12 | pages:93-149
    Details
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 18(2018), 2 vom: 12. Dez., Seite 93-149
    Angaben zur Quelle: volume:18
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:12
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:93-149
    Keywords: Social Health Insurance ; Sin Tax Law ; Local Investment Plan for Health ; Health for All (Kalusugang Pangkalahatan) ; Devolution ; Finance and Investment ; Governance ; Economics ; Philippines ; Aufsatz in Zeitschrift
    Abstract: The Philippines has placed a strong emphasis on achieving Universal Health Coverage. In recent years, earmarked funds from new alcohol and tobacco taxes have substantially increased government funds available for health. This additional funding offers great potential to improve access and health outcomes, as long as the money is well spent. An important pre-requisite for effective spending is a strong budgetary process for health. In terms of budget formulation and planning, the Philippines government has – at the national level – introduced a comprehensive package of public financial management reforms that apply across all sectors.
    DOI: 10.1787/budget-18-5j8jt0pt1hq6
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  • 8
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    Health financing and budgeting practices for health in South Africa (2018)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 3, p. 95-126 | volume:17 | year:2018 | number:3 | pages:95-126
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 3, p. 95-126
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:95-126
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: South Africa has made substantial progress in developing its health care system since 1994. Universal access is a fundamental principle of the Constitution and health sector policies, and health outcomes have improved on aggregate. However, health inequities remain an important challenge today. Focusing on public financial management and the budgeting process for health, South Africa has a clear, well-structured and transparent process to budget formulation from national to provincial governments. But this transparency does not fully transmit on allocation decisions to health from provincial treasuries. In terms of budget execution, up-to-date data reporting systems, strict enforcement of fiscal rules, and well-developed monitoring processes are good budgetary practices. However, despite good aggregate spending levels, there is great disparity in the way provinces execute their budget. Finally, South Africa has well-established monitoring processes. However, the link between performance indicators and the budget process remains limited and could be strengthened.
    DOI: 10.1787/budget-17-5j8sd88t3sr3
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  • 9
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    Financing and budgeting practices for health in Peru (2018)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 2, p. 25-64 | volume:17 | year:2018 | number:2 | pages:25-64
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 2, p. 25-64
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:25-64
    Keywords: Finance and Investment ; Governance ; Economics ; Peru
    Abstract: Peru has made substantial progress towards achieving UHC. Increases in access to healthcare and financial protection had a positive impact in health outcomes. Despite this progress, major efforts are needed to reduce fragmentation and increase efficiency in the health system as a whole. Creating formal coordination mechanisms and improving capacity at the subnational level are key elements to ensure that any additional resource spent has a great positive impact in Peru’s health care system. The well-developed and highly institutionalised PPR methodology in Peru can inspire other countries in the LAC region. However, other budgetary practices could be better aligned with OECD recommendations of good budgetary governance. In particular, making the approved budget closer to what is expected to be executed would greatly increase the usefulness of the budget, showing how resources are prioritised and how annual policy objectives are to be achieved. JEL codes: H5, H60, I11, I18 Keywords: Universal health coverage UHC, Peru, health expenditures, budget formulation, budget execution, budget monitoring, fiscal sustainability of health systems
    DOI: 10.1787/budget-17-5j8v16g3czth
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  • 10
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    Overview of public governance of public-private partnerships in the Russian Federation (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 15, no. 1, p. 9-30 | volume:15 | year:2016 | number:1 | pages:9-30
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 15, no. 1, p. 9-30
    Angaben zur Quelle: volume:15
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:9-30
    Keywords: Finance and Investment ; Governance ; Russian Federation
    Abstract: Good infrastructure is crucial to a country’s development and continued success. Russia’s developmental goals require new and upgraded infrastructure throughout its territory. Private investment in capital projects will be vital for Russia to meet these goals. To facilitate private investment, the Russian government has embarked on a series of reforms aimed at improving the investment climate and creating a robust institutional framework for private sector participation in concessions and Public-Private Partnerships (PPPs). The OECD’s 2012 Council Recommendation on Principles for Public Governance of Public-Private Partnerships (the PPP Recommendation) aims to support governments facing trade-offs between three demands inherent in a PPP project process. This article provides an overview of the alignment of the policies of the Russian Federation in the area of public governance of PPPs with these recommendations. JEL classification: H41, H54, H57 Keywords: Council recommendations, public private partnerships, Russian Federation, value for money
    DOI: 10.1787/budget-15-5jm3rx2q6mzs
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  • 11
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    Budgeting levers, strategic agility and the use of performance budgeting in 2011/12 (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 1, p. 105-140 | volume:13 | year:2013 | number:1 | pages:105-140
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 1, p. 105-140
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:105-140
    Keywords: Finance and Investment ; Governance
    Abstract: Governments need to be able to quickly and flexibly reallocate resources from one priority to another. This article addresses this dimension of strategic agility in terms of managing the reallocation of resources in the public sector through the use of various budgetary tools. The focus is on recent fiscal consolidation efforts, the use of performance information and spending reviews, and automatic productivity cuts. This article draws on the OECD survey on performance and results that was conducted in 2011/12; the data are accurate as of November 2012.
    DOI: 10.1787/budget-13-5k3ttg15bs31
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  • 12
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    Selected budgeting issues in Chile : Performance budgeting, medium-term budgeting, budget flexibility (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 12, no. 3, p. 1-39 | volume:12 | year:2013 | number:3 | pages:1-39
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 12, no. 3, p. 1-39
    Angaben zur Quelle: volume:12
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-39
    Keywords: Finance and Investment ; Governance ; Chile
    Abstract: The Chilean government is exploring several important areas of public sector reform. This article discusses performance budgeting (including spending reviews, efficiency reviews, and the Chilean performance management system), mediumterm budgeting (especially the use of forward estimates and fiscal rules), and flexibility and efficiency in budget execution. Chile’s situation as of May 2012 was analysed in the light of OECD country best practices at the annual meeting of the OECD network on performance and results in November 2012, and the article makes several suggestions for reform. JEL classification: H610 Keywords: Chile, budget structure, programme classification, formula-based performance budgeting, performance-based budgeting, evaluation, fiscal space, productivity savings mechanism, medium-term budgeting framework, MTBF, longterm projections
    DOI: 10.1787/budget-12-5k44tpx5bl48
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  • 13
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    Capital budgeting and procurement practices (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 1, p. 57-104 | volume:13 | year:2013 | number:1 | pages:57-104
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 1, p. 57-104
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:57-104
    Keywords: Finance and Investment ; Governance
    Abstract: Capital investment is a key function of government. However, for a number of reasons it has proven difficult for governments to ensure that capital investment represents value for money, is affordable, and is budgeted and accounted for in a prudent and transparent manner. This article discusses these challenges facing governments. Using the findings of a survey conducted among OECD countries and enhanced engagement countries in 2012, this article provides an overview of what governments are doing with respect to planning and prioritisation, procurement, construction, operation and management, monitoring and evaluation, and budgeting and accounting for capital projects. The article concludes with a number of recommendations for capital budgeting and procurement. JEL classification: H400, H540, H570 Keywords: Capital investment, capital budgeting, capital projects, value for money, budgeting systems, accounting systems, transparency, procurement, public-private partnerships, PPPs, TIP, traditional infrastructure procurement
    DOI: 10.1787/budget-13-5k3w580lh1q7
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  • 14
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    How To Attain Value for Money : Comparing PPP and Traditional Infrastructure Public Procurement (2011)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 11, no. 1, p. 91-146
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 56 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-146
    Keywords: Finance and Investment ; Governance
    Abstract: Governments increasingly use public-private partnerships (PPPs) to pursue value for money. However, value for money is (or at least, should be) the driving force behind traditional infrastructure procurement. Therefore, any project, whether it is a PPP or a traditionally procured project, should be undertaken only if it creates value for money. It seems that the choice between using a PPP or traditional procurement should be simple: governments should prefer the method that creates the most value for money. However, in practice the value-for-money objective is very often blurred, and the choice between using a PPP and traditional infrastructure procurement may be skewed by factors other than value for money. Some factors skew choice towards traditional procurement, while others skew it towards PPPs. Drawing on the results of a questionnaire sent to all OECD and some non-OECD countries, this article considers the various factors that may skew this choice and thereby undermine the pursuit of value for money. The results of the questionnaire point especially to differences in the range and complexity of the ex ante and ex post value-for-money tests that some governments apply to PPPs and traditionally procured infrastructure projects. However, accounting standards, political preferences for or against PPPs, and the strength of public sector unions also play, among others, a role in skewing incentives and affecting choice in some countries. The findings of the questionnaire are augmented by four case studies setting out the procurement processes for PPPs and traditional infrastructure procurement in France, Germany, Korea and the United Kingdom. With the focus on the attainment of value for money and by exploring the issues raised in the responses to the questionnaire, this article sets out some good practices that will align the requirements for these two types of procurement and remove possible perverse incentives that favour one over the other. JEL classification: H400, H440, H540, H570 Keywords: value for money, public-private partnerships, PPPs, traditional public procurement, infrastructure, public choice
    DOI: 10.1787/budget-11-5kg9zc0pvq6j
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  • 15
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    Budgeting in Indonesia (2009)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 2, p. 1-31
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 31 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 2, p. 1-31
    Keywords: Governance ; Indonesia
    Abstract: This article discusses Indonesia’s economic and fiscal performance following the 1997/98 financial crisis and the transition to democracy, as well as the budget formulation process and the role of Parliament. Aspects of budget implementation are discussed throughout the article. Jón R. Blöndal, Ian Hawkesworth and Hyun-Deok Choi
    DOI: 10.1787/budget-9-5ks72wv89p48
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  • 16
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    Budgeting in Greece (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 3, p. 1-50
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 50 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. 1-50
    Keywords: Governance ; Greece
    Abstract: Greece is undertaking important reforms with the aim of making the budget a more modern strategic policy document. This article examines Greece’s recent economic and fiscal performance and the developments that led to the launch of the programme budgeting pilot in 2008. The article discusses the budget formulation process, the role of Parliament, and various aspects of budget implementation and management. The report concludes with a discussion of accounting, audit and accountability.
    DOI: 10.1787/budget-v8-art12-en
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  • 17
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    Budgeting in Russia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-58
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 58 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. 2, p. 1-58
    Keywords: Governance ; Russian Federation
    Abstract: Russia’s budgeting procedures have been in transition since the adoption of the Budget Code in 1998. Major revisions of the Code were undertaken in 2003, 2004 and 2007. This article explores the many facets of budgeting in the Russian Federation, including budget formulation, parliamentary approval, budget execution, accounting and auditing, and financial relations between levels of government.
    DOI: 10.1787/budget-v8-art7-en
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  • 18
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    Budgeting in Australia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-64
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 64 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. 2, p. 1-64
    Keywords: Governance ; Australia
    Abstract: This review of budgeting in Australia concentrates on the national government only. The article first discusses Australia’s recent economic and fiscal performance and then focuses on the budget formulation process. After a discussion of the role of the Parliament, the article reviews various aspects of budget implementation and management. The article concludes with a special section on Australia’s efforts to eliminate “red tape” within government. This review was undertaken in September 2007; following the election of a new government in Australia in November 2007, some new policies are highlighted, encompassing budget formulation, processes, accounting and management.
    DOI: 10.1787/budget-v8-art9-en
    URL: Volltext
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  • 19
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    Online Resource
    Budgeting in Hungary (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 3, p. 1-61
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 63 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. 3, p. 1-61
    Keywords: Governance ; Hungary
    Abstract: This review of the Hungarian budget process was carried out in May 2006. The review covers budget formulation, budget execution, parliamentary approval, accounting and auditing, and sub-national financing. Hungary has modernised its budget process over the last ten years, first as part of the pre-accession programme and then, since EU accession in 2004, in connection with the Convergence Programme 2005-08. Nevertheless, there remain some shortcomings which include the focus on the actual (non-cyclically adjusted) deficit, the focus on the budget year rather than the medium term, the lack of rules of budgetary discipline, and the lack of transparency concerning forecasts and outcomes. Hungary’s long-term growth record and general economic outlook are good, but institutional reform to correct these shortcomings is important for fiscal consolidation and macroeconomic stability.
    DOI: 10.1787/budget-v6-art14-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 20
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    Online Resource
    Budgeting in Turkey (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 2, p. 7-58
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 54 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. 2, p. 7-58
    Keywords: Governance ; Turkey
    Abstract: The Turkish budget process has three features which set it apart from other OECD countries: a centralised yet fragmented decision-making process; the IMF stand-by agreement as a de facto fiscal rule; and a very detailed line-item classification. This article analyses these features and makes suggestions for policy adjustment to improve effectiveness and efficiency. The article examines all stages of the budget process (preparation, parliamentary approval, execution, and accounting and auditing) and assesses Turkey’s recent rapid progress with reform. The article offers suggestions for next steps and new priorities for Turkey in the light of other OECD country experience.
    DOI: 10.1787/budget-v7-art8-en
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
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