As part of the growing search for more transparency and accountability in government finance, this article suggests guidelines for the production and dissemination of a citizens’ guide to the budget. Examples from a variety of countries help to illustrate why governments should publish an...

OECD Member countries have grown increasingly interested in the use of contract type arrangements in the 1990s as a means of improving public sector performance. This interest reflects a number of broad challenges to traditional governance structures. These challenges include the demand for...