Hawkesworth, Ian; Emery, Richard; Wehner, Joachim; … - In: OECD Journal on Budgeting 10 (2010) 3, pp. 1-36
This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the...