This issue consists of 5 articles: 1) Evaluation framework and practices: A comparative analysis of five OECD countries; 2) Health budgeting and governance responses to COVID-19 in Latin America and t
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Evidence of a special kind: The Preliminary and Financial Statements Ordinance (VRV) regulates which supporting documents of a particular nature are to be attached to the estimates and how they should
This issue of the OECD Journal on Budgeting includes articles on the enhancing the finance function in line ministries, the spending reviews in Ireland, the budgeting in Sweden, and the determinants o
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