Comparisons of OECD Country Legal Frameworks for Budget Systems [electronic resource] / Organisation for Economic Co-operation and Development.

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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