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...

Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism...