Comparisons of OECD Country Legal Frameworks for Budget Systems [electronic resource] / Organisation for Economic Co-operation and Development.
- Paris : OECD Publishing, 2006.
- Government document
1 online resource (70 pages)
- This chapter compares the extent to which law is used to specify budget players and processes, with a particular focus on 13 OECD countries. Although budget system laws serve differing purposes, new budget-related laws are often adopted to introduce budget reforms. Differences in the laws underpinning the main budget players - especially legislatures, the political and non-political executive, and external audit offices - are found to be wide. Important differences are observed in the extent to which law is used for specifying each stage of the budget processes: preparation, presentation, adoption (by the legislature), execution, government accounting and fiscal reporting arrangements. Comparative "models" or tables are provided for various budget-related issues and processes, including: budget timetables (legal requirements); fiscal rules; medium-term budget frameworks; the nature, structure and duration of appropriations; annual and in-year accounts, as well as for specific budget players such as parliamentary budget committees or external audit offices.
- Title from title screen (viewed May 1, 2017).
- SourceOECD (Online Service)
- Contained In:
- OECD Journal on Budgeting Vol. 4, no. 3, p. 59-123
- Access Restriction:
- Restricted for use by site license.
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