1887

OECD Journal on Budgeting

The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.

English Also available in: French

Budgeting for a sustainable future Towards a roadmap of budgetary governance reform in Timor-Leste

Despite being one of the newest countries in the world today, Timor-Leste has made great progress in building its institutions and economic capacity.With international support, Timor-Leste aims to improve its public financial management systems according to global benchmarks. Grounded upon the principles of the OECD’s Recommendation on Budgetary Governance and building on existing diagnostic and analytical materials this review performs a fresh assessment of the country’s current financial management systems and outlines a practical “roadmap” for progress in key areas of budgeting and planning over coming years.

English

Keywords: spending reviews, programme budgeting, MTEF, Timor-Leste, budgetary governance
JEL: H83: Public Economics / Miscellaneous Issues / Public Administration; Public Sector Accounting and Audits; H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems; H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General
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