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, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals …. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation …
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spending programmes and institutions in Chile. In particular, it examines the extent to which the Chilean Budget Office’s ex … post evaluations are used to inform budget decision making, as well as the wider relevance and use of evidence generated by …
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Based on five case studies, this paper looks at the definition and classification of fiscal risks; sets out the components of a comprehensive fiscal risks framework; and examines how to operationalise such a framework. It then summarises challenges and key lessons to be considered by countries...
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