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Budgétisation et dépenses publiques

Budgeting Databases

 

 

Budget practices database

The database provides budget practitioners, academics and civil society with a unique and comprehensive source to compare and contrast national budgeting and financial management practices from across OECD member countries. Around 90 questions cover the entire budget cycle: preparation, approval and execution.

Last survey date: 2018

 

Parliament database

This database provides information on national parliamentary budgeting practices from 34 OECD countries. The Database covers features such as; fiscal responsibility and sustainability, the role of lower and upper houses in budget oversight, committee work and powers, analytical support, and audit.

Last survey date: 2018

IFI dataset

This dataset provides information on the key features and practices of 36 national IFIs, four subnational IFIs and one regional IFI. The data is organised across topics including (1) Legal basis and institutional design, (2) leadership and staff appointments, (3) mandate and functions, (4) resources, (5) relationship with the legislature, (6) access to information, (7) transparency, (8) communications, and (9) external evaluation.

Last survey date: December 2021

 

Performance Budgeting database

The database provides users with a unique resource on performance budgeting, spending review, and evaluation in OECD countries. The database maps out key stakeholders involved in generating and using performance information in budget negotiations and describes some of the main challenges faced (e.g. poor quality data, unintended consequences or impact on performance measurement and management, etc.).

Last survey date: 2018

Spending Review database

The OECD Database on spending review practices contains the results of the 2020 OECD Spending Review Survey. The database provides budget practitioners, academics and civil society with an overview of spending review practices from across OECD countries.

Last survey data: 2020

 

Green Budgeting database

The OECD Database on Green Budgeting contains the results of the 2020 OECD and European Commission - Joint Survey on Emerging Green Budgeting Practices. The database provides budget practitioners, academics and civil society with a first overview of green budgeting practices from across OECD and EU countries.

Last survey date: 2022

 

Gender Budgeting database

The database provides budget practitioners, academics and civil society with an overview of gender budgeting practices from across OECD countries.

Last survey date: 2022

 

Accrual Accounting database

This database identifies current accruals practices in OECD countries, challenges associated with accruals reforms, and assesses benefits achieved, following two decades of public financial management reforms that have seen a growing number of governments moving away from pure cash accounting toward accrual accounting.

Last survey date: 2016

 

 

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