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 …