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  • 2010-2014  (3)
  • Wehner, Joachim  (3)
  • Paris : OECD Publishing  (3)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris
  • Governance  (3)
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
  • Paris : OECD Publishing  (3)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris
Keywords
  • 1
    Online Resource
    Online Resource
    Budgeting in Bulgaria (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 3, p. 133-183
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 51 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. 3, p. 133-183
    Keywords: Finance and Investment ; Governance ; Bulgaria
    Abstract: Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting, multi-year budgeting perspectives and the use of performance information in the budget process, and makes recommendations for budget formulation, the role of Parliament, budget execution and management (including organisational questions and the role of municipalities), and accounting and audit.
    DOI: 10.1787/budget-9-5kmh6dn6n4d7
    URL: Volltext
    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
    Budgeting in Lithuania (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 10, no. 3, p. 1-36
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 36 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 10, no. 3, p. 1-36
    Keywords: Finance and Investment ; Governance ; Lithuania
    Abstract: This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the policy focus of the budget at the level of the line ministries and could be accompanied by a more robust medium.term fiscal framework. All public.private partnerships (PPPs) should be subject to approval by the Ministry of Finance, and municipal use of PPPs should be closely monitored. Parliament operates a well.designed and orderly review process but parliamentary involvement can be further developed. Budget execution is based on sound rules and procedures, and the full development of the programme structure could be accompanied by more flexibility. The shift towards accruals in accounting and financial reporting will enhance transparency and should strengthen fiscal discipline. JEL classification: H610.
    DOI: 10.1787/budget-10-5km36kl2ms7b
    URL: Volltext
    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 in Latvia (2010)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 3, p. 185-227
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 43 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. 3, p. 185-227
    Keywords: Finance and Investment ; Governance ; Latvia
    Abstract: At the time of this review, fiscal policy in Latvia was in considerable turmoil as a consequence of the world-wide financial crisis. Thus, some of the usual budget rules and procedures were not followed during budget preparation 2009 and 2010 and budget execution 2009. This review examines the usual budget rules and procedures that were followed until 2008 and also the major institutional revisions that were discussed in 2009. The instability of fiscal policy is a major problem for Latvia and there is an urgent need to bring more stability to the budget process.
    DOI: 10.1787/budget-9-5kmh6dmr9zvk
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
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