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Budgeting Practices and Procedures in OECD Countries e-bog
436,85 DKK
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The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fis...
E-bog
436,85 DKK
Forlag
OECD
Udgivet
12 maj 2014
Længde
168 sider
Genrer
Public administration
Sprog
English
Format
pdf
Beskyttelse
LCP
ISBN
9789264059696
The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.