The paper provides an overview of the fiscal situation in Chinese Taipei and outlines its system for budget formulation and budget approval in detail. It highlights the organisation and functions of the Directorate-General of Budget, Accounting and...

This paper takes stock of Financial Management Information Systems (FMIS) practices in OECD countries based on the results of the 2022 OECD Survey on Financial Management and Reporting.

This paper looks at green budgeting practices in the Government of Canada relative to the OECD Green Budgeting Framework and best practices by OECD Members. It focuses on Canada’s efforts to enhance its reporting of incremental expenditure in the...