This study examines reforms to civil service pension arrangements in a number of developing countries across Africa, Asia and Latin America. These arrangements are a significant component of public-sector remuneration in many developing countries and they can carry substantial risks, not only...

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...

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...