Budgeting and public expenditures in OECD countries 2019.

Foreword
Acronyms
Executive Summary
Methodological Note
	Country coverage
	Country codes (ISO codes)
	Survey approaches and use of data
1. An introduction to budgeting: Everywhere, budgeting  is the same and different
	1.1. Introduction
		1.1.1. Continuity and Change in Budgeting
			(1) Enabling
			(2) Constraints
			(3) Perennials
			(4) Political Demands
		1.1.2. Process and Policy
2.  Fiscal Policy Management
	2.1. State of Public Finances
		2.1.1. The economic context for public financial management
		2.1.2. Fiscal balance and public debt
		2.1.3. Revenue, expenditure and public investment
		2.1.4. Public expenditure: structure, composition and dynamics
	2.2. Recent Fiscal Policy Developments
		2.2.1. Continuity of fiscal policy and changed areas
		2.2.2. Priority areas that receive additional resources compared with the previous plan
		2.2.3. Reform of budgetary governance
	Notes
3.  Budgeting institutions, rules and frameworks
	3.1. Institutional Frameworks
		3.1.1. Legal basis for budgeting
		3.1.2. Responsibilities of the CBA
	3.2. Fiscal objectives and fiscal rules
		3.2.1. Framework for sound and sustainable fiscal policy
		3.2.2. Types and legal foundation of fiscal objectives and fiscal rules
		3.2.3. Enforcement of fiscal rules
		3.2.4. Alignment with medium-term strategic planning
		3.2.5. Medium-term expenditure framework
			Main structure of MTEF
			Approval, coverage and monitoring of MTEF
	3.3. Top-down budgetary management
		3.3.1. Approaches to top-down budgetary management
		3.3.2. Resolution of budgetary disputes
	Note
	References
4.  Budgetary Management and Control
	4.1. Budget execution
		4.1.1. Flexibility in budget execution
			Two flexibility measures are widely used:
			Other flexibility measures are used to varying degrees:
		4.1.2. Control and Monitoring
		4.1.3. Supplementary budgets
	4.2. Budget Reporting
		4.2.1. Comprehensiveness of budget documents and financial reports
			Accounting basis
			Coverage of expenditures
		4.2.2. Institutional coverage of fiscal reports
		4.2.3. Frequency of budget execution reports
		4.2.4. External Audit
	4.3. Conclusion
	4.4. Special focus: Fiscal risks
		4.4.1. Introduction
		4.4.2. Institutional arrangements
		4.4.3. Framework for fiscal risks management
		4.4.4. Monitoring, measurement and disclosure of fiscal risks
			Monitoring
			Measurement
			Disclosure
		4.4.5. Mitigation of fiscal risks
		4.4.6. Conclusion
	Notes
	References
5.  Parliament’s role in budgeting
	5.1. Introduction
	5.2. Encouraging fiscal responsibility
		5.2.1. Pre-budget debate
		5.2.2. Legislative scrutiny of medium term budgetary frameworks
		5.2.3. Legislative scrutiny of long-term sustainability
	5.3. The budget approval process
		5.3.1. Bicameralism – what role for upper houses?
		5.3.2. Time available for legislative debate
		5.3.3. Voting on budget totals
		5.3.4. Amendment powers
	5.4. The role of committees
	5.5. In-year and ex post oversight
	5.6. Analytical support
		5.6.1. Committee staff
		5.6.2. Specialised research services or staff
		5.6.3. Independent fiscal institutions (IFIs)
	5.7. Openness and public participation
	Notes
	References
6.  Open, Transparent and Inclusive Budgeting
	6.1.  Budget Transparency
		6.1.1. Budget documents published
		6.1.2. Citizen’s budget guides
		6.1.3. Open budget data
		6.1.4. Budget impact assessments
	6.2. Citizen consultation
		6.2.1. Consultative mechanisms used to engage citizens
		6.2.2. Participative budgeting
	6.3. Special Focus: Gender Budgeting
		6.3.1. Existence of gender budgeting
			Legal foundations for gender budgeting
		6.3.2. Tools of gender budgeting
			Gender information published alongside the budget
		6.3.3. Support for the implementation of gender budgeting
		6.3.4. First pass at a composite indicator on Gender budgeting
	References
7.  Quality of public expenditures: Budgeting for performance,  results and value-for-money
	7.1. Introduction
	7.2. Spending reviews
		7.2.1. Effectiveness of spending reviews
		7.2.2. Notable innovations in spending review practices
	7.3. Performance budgeting
		7.3.1. Notable practices in performance budgeting
		7.3.2. Economic development indicators such as FDI (OECD) and Doing Business (World Bank).
		7.3.3. Towards OECD Good Practices in Performance Budgeting
	7.4. Evaluation
		7.4.1. Impact of evaluations
		7.4.2. Notable practices in evaluations
	7.5. The Performance Continuum: Towards an integrated approach to evaluation, spending review and performance management
	Note
	References
8.  Capital budgeting, Infrastructure Governance and PPPs
	8.1. Capital Budgeting Framework
	8.2. Strategic planning and prioritisation
	8.3.  Key practices for value-for-money assessment
	8.4. Public Private Partnership (PPP) Practices
	Notes
	References
		Annex 8.A. Chapter 8 annex
9.  Country Profiles
	Budgetary Governance in Practice: Australia
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Austria
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Belgium
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Canada
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Chile
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Czech Republic
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Denmark
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Estonia
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Finland
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: France
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Germany
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Greece
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Hungary
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Iceland
		Economic context
		Developments in budgetary governance
	Budgetary Governance in Practice: Ireland
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Israel
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Italy
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Japan
		Economic context
		Fiscal policy plans
	Budgetary Governance in Practice: Korea
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Latvia
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Luxembourg
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Mexico
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgeting Governance in Practice: The Netherlands
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: New Zealand
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Norway
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Poland
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Portugal
		Economic context
		Fiscal policy plans
	Budgetary Governance in Practice: Slovak Republic
		Economic context
		Fiscal policy plans
	Budgetary Governance in Practice: Slovenia
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Spain
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Sweden
		Economic context
		After several years of high GDP growth and rapidly increasing employment, Sweden has entered a phase of more subdued GDP growth. Housing construction has increased rapidly in recent years, but housing investment has started to fall and are expected t...
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: Switzerland
		Economic context
		Developments in budgetary governance
	Budgetary Governance in Practice: Turkey
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
	Budgetary Governance in Practice: United Kingdom
		Economic context
		Fiscal policy plans
		Developments in budgetary governance
			Annex A. General Government country data overview
			Annex B. First pass at a composite index on gender budgeting
Annex A. General Government country data overview
Annex B. First pass at a composite index on gender budgeting