Recent developments in the work of the Budget Office:
This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as "incremental budgeting", to top-down budgeting. This transition has taken place i...
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| Weitere Verfasser: | , |
| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
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| Schlagworte: | |
| Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 Volltext |
| Zusammenfassung: | This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as "incremental budgeting", to top-down budgeting. This transition has taken place in most OECD countries in the course of the last three decades and has generally led to the end of the century-old trend of growth of the public sector relative to GDP. As a consequence of this transition the role of the budget office has shifted from operational expenditure control to supervision on the maintenance of the medium term expenditure framework. In general this has led to a more co-operative relationship between the Budget Office and the financial divisions of the line ministries. This article is based on case studies in three countries, namely the United Kingdom, the Netherlands and Slovenia and highlights the differences in their budgeting procedures and the extent to which the transition to top-down budgeting has been implemented |
| Beschreibung: | 1 Online-Ressource (45 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-18-5j8fz1k92gvh |
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Datensatz im Suchindex
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| doi_str_mv | 10.1787/budget-18-5j8fz1k92gvh |
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| spelling | Hadley, Sierd Verfasser aut Recent developments in the work of the Budget Office Sierd Hadley, Dirk-Jan Kraan and Bryn Welham Paris OECD Publishing 2018 1 Online-Ressource (45 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as "incremental budgeting", to top-down budgeting. This transition has taken place in most OECD countries in the course of the last three decades and has generally led to the end of the century-old trend of growth of the public sector relative to GDP. As a consequence of this transition the role of the budget office has shifted from operational expenditure control to supervision on the maintenance of the medium term expenditure framework. In general this has led to a more co-operative relationship between the Budget Office and the financial divisions of the line ministries. This article is based on case studies in three countries, namely the United Kingdom, the Netherlands and Slovenia and highlights the differences in their budgeting procedures and the extent to which the transition to top-down budgeting has been implemented Finance and Investment Governance Economics Kraan, Dirk-Jan ctb Welham, Bryn ctb https://doi.org/10.1787/budget-18-5j8fz1k92gvh Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Hadley, Sierd Recent developments in the work of the Budget Office Finance and Investment Governance Economics |
| title | Recent developments in the work of the Budget Office |
| title_auth | Recent developments in the work of the Budget Office |
| title_exact_search | Recent developments in the work of the Budget Office |
| title_exact_search_txtP | Recent developments in the work of the Budget Office |
| title_full | Recent developments in the work of the Budget Office Sierd Hadley, Dirk-Jan Kraan and Bryn Welham |
| title_fullStr | Recent developments in the work of the Budget Office Sierd Hadley, Dirk-Jan Kraan and Bryn Welham |
| title_full_unstemmed | Recent developments in the work of the Budget Office Sierd Hadley, Dirk-Jan Kraan and Bryn Welham |
| title_short | Recent developments in the work of the Budget Office |
| title_sort | recent developments in the work of the budget office |
| topic | Finance and Investment Governance Economics |
| topic_facet | Finance and Investment Governance Economics |
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