Read e-book online Budgeting Practices and Procedures in OECD Countries PDF

By Oecd

ISBN-10: 9264059687

ISBN-13: 9789264059689

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50a) The number of line-items in the budget provides an indication of the level of detail to which the executive and legislature control the execution of the budget. At an agency level this may also relate to lump-sum appropriations and the ability to retain any savings, in whole or in part, from efficiency gains. BUDGETING PRACTICES AND PROCEDURES IN OECD COUNTRIES © OECD 2014 5. RELAXING CENTRAL INPUT CONTROLS (Q. 1. Number of line-item appropriations contained in the budget (Q50a) 2012 2007 Iceland Slovak Republic Chile United Kingdom Austria Korea Netherlands Italy France Canada Poland Slovenia Sweden Finland Ireland Israel Czech Republic Australia Hungary Switzerland New Zealand Greece Estonia Norway United States Denmark Mexico Belgium Luxembourg Germany Spain Japan Turkey Portugal Russian Federation 0 250 500 750 1000 1250 1500 1750 2000 2250 2500 2750 3000 Notes: Iceland did not provide data in 2012.

BUDGETING PRACTICES AND PROCEDURES IN OECD COUNTRIES © OECD 2014 48 – 3. 6. Use of value-for-money analysis on capital projects (Q43) PPP Absolute VfM analysis (CBA/CEA) TIP Absolute VfM analysis (CBA/CEA) PPP Relative VfM analysis (comparators) TIP Relative VfM analysis (comparators) 18 16 14 12 10 8 6 4 2 0 Yes for all projects For projects above a certain threshold On ad hoc basis or other No or not applicable Note: Number of OECD countries out of 33 participating countries. 7. Specific tools used in value-for-money analysis (Q45) PPP TIP 70% 60% 50% 40% 30% 20% 10% 0% Net present Internal rate of Qualitative Analysis of value return expert opinion capacity/ willingness of users to pay Payback period Residual income Not applicable Note: Percentage of participating OECD countries (33).

E. decide and adjust the input mix. However, a distinction should be made between flexibility at the executive (whole of government), line ministry and agency levels. This chapter discusses a number of elements that determine the degree of flexibility and agency autonomy. The number of line items, lump-sum appropriations, the ability of government organisations to reallocate budget resources between programmes and expenditure types, borrow from future appropriations and carry-over appropriated funds between fiscal years.

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Budgeting Practices and Procedures in OECD Countries by Oecd


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