OECD - OCDEBudget Practices and Procedures Survey
This database contains the results of the 2007 OECD survey of budget practices and procedures in OECD countries, the 2008 World Bank/OECD survey of budget practices and procedures in Asia and other regions, and the 2008 CABRI/OECD survey of budget practices and procedures in Africa.
Countries: MultiselectionDropdown
OECD Members
  Questions: MultiselectionDropdown
Part 1: General information Q1 to 4
 
User Guide
   NumberPercentage (of the whole sample)
Q.1     
 Where is the function of the Central Budget Authority located?   
  Ministry of Finance 2583.3%
  Office of the Chief Executive13.3%
  President’s office   
  Prime Minister’s office  
  Independent Agency  
  The Central Budget Authority is split between two or more agencies26.7%
  Other26.7%
  Missing answer  
Q.2     
 Who is the head of the Central Budget Authority - i.e. the highest official whose primary responsibility is the budget?   
  Political appointee - i.e. s/he generally leaves with a change of Government1033.3%
  A senior civil servant - i.e. s/he does not generally leave with a change of Government2066.7%
  Other  
  Missing answer  
Q.3     
 What is the total number of staff working in the Central Budget Authority?   
  Number of staff working  
Q.4 Legal Framework - What is the legal basis for the following?    
 4.a The form and structure of the annual budget and related legislation   
  Constitution1240.0%
  Legislation2480.0%
  Internal rules1033.3%
  No formal basis26.7%
  Missing answer  
 4.b The timing of the annual budget process   
  Constitution1240.0%
  Legislation2066.7%
  Internal rules1550.0%
  No formal basis13.3%
  Missing answer  
 4.c Roles and responsibilities of different parts of the Executive in budget formulation and execution   
  Constitution826.7%
  Legislation2376.7%
  Internal rules1756.7%
  No formal basis13.3%
  Missing answer  
 4.d Roles and responsibilities of the Legislature and the Executive in the budget process   
  Constitution1860.0%
  Legislation2583.3%
  Internal rules1136.7%
  No formal basis13.3%
  Missing answer  
 4.e Provisions on what happens when the budget is not approved by the beginning of the fiscal year   
  Constitution1136.7%
  Legislation1860.0%
  Internal rules310.0%
  No formal basis620.0%
  Missing answer  
 4.f Requirement for legislative authorization of spending   
  Constitution2066.7%
  Legislation2376.7%
  Internal rules26.7%
  No formal basis  
  Missing answer  
 4.g Requirement for legislative authorization of taxes   
  Constitution2170.0%
  Legislation2170.0%
  Internal rules  
  No formal basis  
  Missing answer  
 4.h Rules for the use of contingency or reserve funds   
  Constitution723.3%
  Legislation2170.0%
  Internal rules1343.3%
  No formal basis26.7%
  Missing answer  
 4.i Requirement for audit of Government accounts by the Supreme Audit Institution   
  Constitution1653.3%
  Legislation2583.3%
  Internal rules26.7%
  No formal basis  
  Missing answer  
 4.j Requirements for internal audit structures in line ministries   
  Constitution  
  Legislation2376.7%
  Internal rules1343.3%
  No formal basis26.7%
  Missing answer  
 4.k Management and reporting relating to off-budget expenditures   
  Constitution310.0%
  Legislation2480.0%
  Internal rules930.0%
  No formal basis  
  Missing answer13.3%