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  • 2010-2014  (4)
  • Hawkesworth, Ian  (4)
  • Paris : OECD Publishing  (4)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Finance and Investment  (4)
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
  • Paris : OECD Publishing  (4)
  • Cambridge [u.a.] : Cambridge Univ. Press
Keywords
  • 1
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    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
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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