At a time when public expenditure is undergoing change to accommodate new needs, this report studies the impact of four institutions of the budget process upon re-allocation: medium-term expenditure frameworks, rules of budgetary discipline, the Minister of finance, and programme review. It...

The OECD Toolkit on Budget Transparency brings together standards and guidelines on budget transparency developed by a broad range of international bodies and networks. Chapter 1 introduces the various institutions, official instruments and guidance materials available, including standards...

This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts...