Latest Documents

OECD Journal on Budgeting: Special Issue on Health

The OECD Journal on Budgeting provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. See the following special issue on the health sector.

OECD Review of the Scottish Fiscal Commission

The Scottish Fiscal Commission (SFC) has a central role in Scotland’s new fiscal framework, with responsibility for producing the official forecasts for GDP, devolved taxes, and devolved social security expenditure.

OECD Review of Lithuania’s Independent Fiscal Institution

Review assessing Lithuania's Budget Policy Monitoring Department (BPMD) against the OECD Principles for Independent Fiscal Institutions. The review benchmarks the BPMD against peer institutions in other OECD countries and, where possible, identifies the difference it has made. The report outlines the key challenges for the BPMD and sets forth a series of recommendations to enhance the independence of the BPMD.

OECD Good Practices for Performance Budgeting

Budgeting and Public Expenditures in OECD Countries 2019

OECD Review of the Portuguese Public Finance Council (CFP)

The OECD Review of the Portuguese Public Finance Council (CFP) identifies key challenges for the CFP and presents a series of recommendations to ensure its continued good performance and long run viability.

La evaluación de la OCDE de la Autoridad Independiente de Responsibilidad Fiscal (AIReF)

La evaluación de la OCDE de la Autoridad Independiente de Responsibilidad Fiscal en España forma parte de la primera ola de evaluaciones de instituciones fiscales independientes. Aunque se trata de una institución muy joven, los evaluadores consideran que su trabajo está alineado con las buenas prácticas en lo que respecta a métodos, rigor y transparencia, así como en comparaciòn con las IFI homólogas.

OECD Review of the Independent Authority for Fiscal Responsibility (AIReF)

The OECD Review of the Independent Authority for Fiscal Responsibility (AIReF) in Spain is among the first wave of independent fiscal institution evaluations. While still a very young institution, the reviewers found AIReF’s work to be in line with good practice in terms of approach, rigour and transparency, as well as in comparison to peer IFIs.

OECD Budget Transparency Toolkit - Practical Steps for Supporting Openness, Integrity and Accountability in Public Financial Management

Gender budgeting

Gender budgeting can help governments promote equality through the budget process. Planning the budget with the promotion of gender equality in mind has the potential to help policy-makers address a range of inequalities that have become embedded in public policies and the allocation of resources.