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Financing and budgeting practices for health in Peru : lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs

Moretti, Delphine - In: OECD journal on budgeting (2017) 2, pp. 65-126

Persistent link: https://www.econbiz.de/10011892307

Budgeting in Sweden

Downes, Ronnie; Moretti, Delphine; Shaw, Trevor - In: OECD journal on budgeting (2016) 2, pp. 9-74

Persistent link: https://www.econbiz.de/10011919566

Budgeting and performance in the European Union : a review by the OECD in the context of EU budget focused on results

Downes, Ronnie; Moretti, Delphine; Nicol, Scherie - In: OECD journal on budgeting (2017) 1, pp. 9-68

Persistent link: https://www.econbiz.de/10011919664

Budgeting in Bulgaria

Park, Jungmin; Moretti, Delphine; Finn, Brian; Vos, Arjan; … - In: OECD journal on budgeting 21 (2021) 2, pp. 2-54

Persistent link: https://www.econbiz.de/10012802163

Balance sheet-based policies in COVID‑19 fiscal packages : how to improve transparency and risk analysis?

Moretti, Delphine; Braendle, Thomas; Leroy, Alexandre - In: OECD journal on budgeting 21 (2021) 2, pp. 2-68

Persistent link: https://www.econbiz.de/10012802254

Getting added value out of accruals reforms

Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166

After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and...

Persistent link: https://www.econbiz.de/10012418945

Budgeting in France

Moretti, Delphine; Kraan, Dirk-Jan - In: OECD journal on budgeting 18 (2018) 2, pp. 8-72

During the last two decades, France introduced a series of far-reaching reforms intended to bring about greater transparency towards Parliament, autonomy and flexibility to public managers, and rigor in to fiscal policy making.

Persistent link: https://www.econbiz.de/10012418947

Budgeting in Greece

Moretti, Delphine; Keller, Anne; Chevauchez, Benoit - In: OECD journal on budgeting 19 (2019) 2, pp. 3-83

Persistent link: https://www.econbiz.de/10012418957

Budgeting in Thailand

Blazey, Andrew; Keller, Anne; Nicol, Scherie; Degan, Donna - In: OECD journal on budgeting 20 (2021) 3, pp. 6-81

aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of … the budget, specifically fiscal objectives, medium-term planning, capital investment, the management of fiscal risk in … budgets and performance budgeting. It focuses on the development and preparation of the budget, the oversight of the execution …

Persistent link: https://www.econbiz.de/10012418991

Managing fiscal risks : lessons from case studies of selected OECD countries

Moretti, Delphine - In: OECD journal on budgeting 21 (2021) 1, pp. 81-128

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...

Persistent link: https://www.econbiz.de/10012522812