Download or read book Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 written by OECD and published by OECD Publishing. This book was released on 2002-11-26 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comparative look at financial management systems from a family of systems point of view.
Download or read book Green Budgeting in OECD Countries 2024 written by OECD and published by OECD Publishing. This book was released on 2024-04-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of green budgeting practices across OECD countries based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental considerations into budgeting frameworks and processes.
Download or read book The Changing Role of the Central Budget Office written by Allen Schick and published by . This book was released on 1997 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Journal on Budgeting Volume 2009 Supplement 1 OECD Review of Budgeting in Mexico written by OECD and published by OECD Publishing. This book was released on 2009-11-06 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: This special issue of the OECD Journal on Budgeting focuses on Mexico and discusses the current systems for budget formulation and recent reforms, the role of Congress, budget execution and financial management, and performance budgeting, and makes recommendations for further action.
Download or read book Performance Budgeting in OECD Countries written by Teresa Curristine and published by OECD Publishing. This book was released on 2007 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.--Publisher's description.
Download or read book Distributed Public Governance Agencies Authorities and other Government Bodies written by OECD and published by OECD Publishing. This book was released on 2002-11-18 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed Public Governance: Agencies, Authorities and other Government Bodies presents the experience of nine countries with the governance of these bodies. It also draws preliminary conclusions from the work carried out on this topic by the OECD.
Download or read book Accrual Practices and Reform Experiences in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2017-02-24 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.
Download or read book OECD Journal on Budgeting written by and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Journal on Budgeting Volume 2012 Supplement 1 Budgeting in Luxembourg Analysis and recommendations written by OECD and published by OECD Publishing. This book was released on 2013-03-26 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report studies budgetary planning, financial information, internal audit, and related policies in the administrative entities of Luxembourg and makes a series of recommendations.
Download or read book OECD Journal on Budgeting written by and published by . This book was released on 2004 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Journal on Budgeting Volume 1 written by Organisation for Economic Co-Operation and Development Staff and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: TABLE OF CONTENTS Outcome-focused Management and Budgeting By Jens Kromann Kristensen, Walter S. Groszyk and Bernd Bühler Australia By Matthew Chan, Mark Nizette, Lisa La Rance, Charles Broughton, Derek Russell The Japanese Attempt at Reinforcing the Policy Management Cycle through Policy Evaluation By Hironobu Yamanaka Outcome-focused Management in New Zealand By Andrew Kibblewhite and Chris Ussher Outcome-focused Management in the United Kingdom By Kevin Ellis and Stephen Mitchell Outcome-focused Management in the United States By Walter Groszyk
Download or read book Fiscal Councils written by Mr.Roel M. W. J. Beetsma and published by International Monetary Fund. This book was released on 2016-04-08 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper discusses the effectiveness of independent fiscal institutions—or fiscal councils—in taming the deficit bias that emerged in the 1970s. After a review of the main theoretical arguments and recent trends about fiscal councils, we develop a stylized model showing how a fiscal council can effectively mitigate the deficit bias even though it has no direct lever on the conduct of fiscal policy. We show that the capacity of the fiscal council to improve the public’s understanding of the quality of fiscal policy contributes to better align voters and policymakers’ incentives and to tame the deficit bias affecting well-intended governments. After mapping the model’s key features into a broad set of criteria likely to contribute to the effectiveness of a fiscal council, we use the 2014 vintage of the IMF dataset on independent fiscal institutions to assess whether existing institutions have been built to work.
Download or read book The International Handbook of Public Financial Management written by Richard Allen and published by Springer. This book was released on 2013-08-15 with total page 1125 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Download or read book Government at a Glance 2021 written by OECD and published by OECD Publishing. This book was released on 2021-07-09 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2021 edition includes input indicators on public finance and employment; process indicators include data on institutions, budgeting practices, human resources management, regulatory governance, public procurement, governance of infrastructure, public sector integrity, open government and digital government. Outcome indicators cover core government results (e.g. trust, political efficacy, inequality reduction) and indicators on access, responsiveness, quality and satisfaction for the education, health and justice sectors.
Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Download or read book A Broken Social Elevator How to Promote Social Mobility written by OECD and published by OECD Publishing. This book was released on 2018-06-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides new evidence on social mobility in the context of increased inequalities of income and opportunities in OECD and selected emerging economies. It covers the aspects of both, social mobility between parents and children and of personal income mobility over the life course, ...
Download or read book Managing and Controlling Extrabudgetary Funds written by Richard Allen and published by International Monetary Fund. This book was released on 2006-12 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in countries at various stages of development. If improperly designed and managed, EBFs can undermine effective fiscal control. However, they also bring potential benefits in the form of greater autonomy of decision-making in countries with well-established governance and financial management systems that have applied the "agency model" of devolved public management and fiscal control. The paper develops a typology of EBFs and argues that EBFs are frequently created because of failures in the budget system and political economy factors that need to be recognized and, where possible, corrected. The paper recommends that data on EBFs be consolidated within a unified system of fiscal reporting and proposes an analytical framework that governments might use to evaluate the effectiveness and utility of their EBFs.
