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  • Moretti, Delphine  (12)
  • Paris : OECD Publishing  (12)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Finance and Investment  (12)
  • 1
    Online Resource
    Online Resource
    Medium-term and top-down budgeting in OECD countries (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries’ practices in top-down and medium-term budgeting. It shows that OECD countries’ fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or objectives for enforcing fiscal discipline, with medium-term and top-down budgeting not used yet to their full potential in some countries. Drawing on the OECD Spending Better Framework, this paper advises that countries that wish to strengthen their fiscal frameworks reinforce the processes and institutions that underpin effective medium-term and top-down budgeting systems. Central to this is producing and publishing more regularly baseline projections of government expenditures and setting credible multi-year expenditure ceilings that serve as stringent guidelines for budget planning, while also allowing for some degree of flexibility under clearly defined conditions.
    DOI: 10.1787/39425570-en
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  • 2
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    Rise of non-standard policy Instruments: Can budgeting catch up? (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: For implementing their economic and social policies, governments have traditionally relied on direct spending but increasingly use “non-standard” policy instruments, such as loans and guarantees. However, in many OECD countries, loans and guarantees are not yet submitted to the same scrutiny than direct spending as part of the budget process, and future costs associated with the use of these policy instruments are often not estimated, nor provisioned, making them appear initially costless. In turn, this generates risks of potentially biased budgetary decision making, deviations from medium-term spending plans and limited transparency. Considering experiences of OECD countries, this paper advises that budget offices take a leading role in proposing budgetary treatments for loans and guarantees that ensure an even-level playing field with traditional spending and put considerations of efficiency of spending above optimisation of short-term fiscal outcomes.
    DOI: 10.1787/b58f0956-en
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  • 3
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    Managing fiscal risks : lessons from case studies of selected OECD countries (2021)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 21(2021), 1 vom: 15. Apr., Seite 81-128 | volume:21 | year:2021 | number:1 | day:15 | month:04 | pages:81-128
    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 81-128
    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:81-128
    Keywords: stress ; fiscal risks ; macroeconomic risks ; contingent liabilities ; public finance ; shocks ; COVID-19 ; Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: Based on five case studies, this paper looks at the definition and classification of fiscal risks; sets out the components of a comprehensive fiscal risks framework; and examines how to operationalise such a framework. It then summarises challenges and key lessons to be considered by countries that wish to implement OECD recommendations in this area to increase the resilience of their public finances in the wake of the COVID-19 outbreak.
    DOI: 10.1787/7db1d712-en
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  • 4
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    Budgeting in Bulgaria (2021)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 21, no. 2 | volume:21 | year:2021 | number:2
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 21, no. 2
    Angaben zur Quelle: volume:21
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance ; Bulgaria
    Abstract: This review discusses the significant progress made since the last OECD budget review of Bulgaria in 2009. It begins with a discussion of the institutional and legislative framework for budgeting before addressing fiscal policy and medium-term planning. It then turns to the state budget formulation and execution before discussing transparency and openness in budgeting. It concludes with a discussion of parliament’s role in the budget process and external oversight. Recommendations are made for each of these topics.
    DOI: 10.1787/3a4cc3aa-en
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  • 5
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    Balance sheet-based policies in COVID‑19 fiscal packages: How to improve transparency and risk analysis? (2021)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 21, no. 2 | volume:21 | year:2021 | number:2
    Details
    Language: English
    Pages: 1 Online-Ressource (66 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 21, no. 2
    Angaben zur Quelle: volume:21
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This article discusses why the composition of emergency fiscal packages in response to the COVID-19 pandemic make it important for governments to monitor and manage their balance sheets going forward. It analyses current practices with transparency and risk analysis concerning balance sheet-based measures drawn from case studies of nine OECD countries. It then identifies further steps governments should consider to increase transparency and strengthen risk analysis on COVID-19 related balance sheet-based policies that will help to strengthen fiscal frameworks.
    DOI: 10.1787/6b946136-en
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  • 6
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    Can subnational accounting give an early warning of fiscal risks? (2020)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 20(2020), 2 vom: 31. Juli, Seite 27-66 | volume:20 | year:2020 | number:2 | day:31 | month:07 | pages:27-66
    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: 20(2020), 2 vom: 31. Juli, Seite 27-66
    Angaben zur Quelle: volume:20
    Angaben zur Quelle: year:2020
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:31
    Angaben zur Quelle: month:07
    Angaben zur Quelle: pages:27-66
    Keywords: monitoring ; fiscal risks ; Subnational accounting ; balance sheets ; Finance and Investment ; Governance ; Economics ; Slovak Republic ; United States ; Aufsatz in Zeitschrift
    Abstract: The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities.
    DOI: 10.1787/be73a937-en
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  • 7
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    Getting added value out of accruals reforms (2018)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2018), 1 vom: 2. Okt., Seite 114-166 | volume:18 | year:2018 | number:1 | day:2 | month:10 | pages:114-166
    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), 1 vom: 2. Okt., Seite 114-166
    Angaben zur Quelle: volume:18
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:1
    Angaben zur Quelle: day:2
    Angaben zur Quelle: month:10
    Angaben zur Quelle: pages:114-166
    Keywords: accrual accounting ; accrual reform ; budgeting ; transparency ; performance ; Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries’ own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance
    DOI: 10.1787/budget-18-5j8l804hpvmt
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  • 8
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    Budgeting in France (2018)
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2018), 2 vom: 12. Dez., Seite 8-72 | volume:18 | year:2018 | number:2 | day:12 | month:12 | pages:8-72
    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 8-72
    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:8-72
    Keywords: medium term planning ; fiscal transparency ; public financial management ; budgetary governance ; performance ; budgeting ; fiscal reporting ; Finance and Investment ; Governance ; Economics ; France ; Aufsatz in Zeitschrift
    Abstract: During the last two decades, France introduced a series of far-reaching reforms intended to bring about greater transparency towards Parliament, autonomy and flexibility to public managers, and rigor in to fiscal policy making.
    DOI: 10.1787/budget-18-5j8jt0pt4c0q
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  • 9
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    Rationalising government fiscal reporting : Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs (2018)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 2, p. 65-125 | volume:17 | year:2018 | number:2 | pages:65-125
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 2, p. 65-125
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:65-125
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: In OECD countries, fiscal reports are increasingly sophisticated, highlighting governments’ commitment to fiscal transparency and accountability towards parliaments and citizens. However, users regularly express concerns with these documents, revealing a fundamental “paradox” with government fiscal reporting: desire for detail and sophistication may come at the expense of clarity. Against this background, this paper looks at four countries (Australia, Canada, France and the United Kingdom) that have endeavoured to resolve this paradox by rationalising their fiscal reporting with the aim of making it more legible for users and draws a short set of implications for other countries looking to strengthen and rationalise their fiscal reporting practices. JEL Codes: H50, H60, H83 Keywords: fiscal reporting, accountability, transparency
    DOI: 10.1787/budget-17-5j8z25lsphq8
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  • 10
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    Budgeting and performance in the European Union : A review by the OECD in the context of EU budget focused on results (2017)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 1, p. 1-60 | volume:17 | year:2017 | number:1 | pages:1-60
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 1, p. 1-60
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:1-60
    Keywords: Finance and Investment ; Governance
    Abstract: The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced. JEl Codes: H50, H61, H83 Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results
    DOI: 10.1787/budget-17-5jfnx7fj38r2
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  • 11
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    Budgeting in Sweden (2017)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 2, p. 9-74 | volume:16 | year:2017 | number:2 | pages:9-74
    Details
    Language: English
    Pages: 1 Online-Ressource (66 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 2, p. 9-74
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:9-74
    Keywords: Finance and Investment ; Governance
    Abstract: Sweden’s budget reforms of the 1990s, which were intended to introduce greater clarity, transparency and rigour to fiscal policy-making, have proven influential throughout Europe and across the OECD. This report finds that the budget framework has demonstrated resilience and that it continues to command confidence among the broad range of budgetary stakeholders. However, a number of tensions are apparent as the framework responds to the challenges and priorities of post-crisis budgeting, and each of its key dimensions has been undergoing review and adaptation. Future reforms should focus on addressing a certain fragmentation apparent in some areas (such as performance information, evaluation, public investment strategy and fiscal risk). Sweden’s advanced and pioneering practices, in areas such as cross-government collaboration and gender budgeting, may also benefit from more open, participative and citizen-facing initiatives in policy design and performance accountability.
    DOI: 10.1787/budget-16-5jg1f8p0jh7b
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  • 12
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    Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 1, p. 9-28 | volume:16 | year:2016 | number:1 | pages:9-28
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 1, p. 9-28
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:9-28
    Keywords: Finance and Investment ; Governance
    Abstract: Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.
    DOI: 10.1787/budget-16-5jlv2jx2mtzq
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