OECD journal on budgeting Volume 2012/supplement 1. Volume 2012/supplement 1.
This report studies budgetary planning, financial information, internal audit, and related policies in the administrative entities of Luxembourg and makes a series of recommendations. It also examines conformity to the new EU requirements.
| Autor Corporativo: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2013.
|
| Colección: | OECD journal on budgeting ;
2012/1 |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706513606719 |
Tabla de Contenidos:
- Foreword; Table of contents; Budgeting in Luxembourg: Analysis and recommendations; Executive summary; Aim and content of the report; Fiscal planning; Financial reporting, internal audit, and evaluation; Consistency with the new European requirements; Steering of executive agencies; 1. Introduction; 1.1. Aim and contents of the report; 1.2. Basic statistics; 1.3. Budget institutions; 1.3.1. Parliament, government and Court of Accounts; Table 1. Basic economic and political statistics of Luxembourg, 2009; 1.3.2. Components of public finance
- 1.3.3. Supervision of budget preparation and execution1.3.4. Financial reporting and audit; 1.4. Fiscal policy; 1.4.1. Fiscal policy in the recent past; Table 2. GDP and government balance; Figure 1. Gross debt; 1.4.2. Budget 2011; Figure 2. General government expenditures, revenues and balance; 2. Fiscal planning; 2.1. Baseline estimates; 2.2. Expenditure framework; 2.3. Fiscal rules; 2.4. Spending reviews; Box 1. Spending reviews in the United Kingdom; Box 2. Spending reviews in the Netherlands; 2.5. Budgetary discipline; 2.6. Budget classification (programme budgeting)
- 2.7. Budget documentation (horizontal and vertical explanation)2.8. Special funds; 2.9. Conclusions; 3. Financial reporting, internal audit and evaluation; 3.1. Financial reporting; 3.2. Internal control; 3.3. Internal audit; Table 3. Visas refused and passer outre in 2001-10; Table 4. Visas and returned dossiers in 2001-10; Table 5. Reasons for refusal of visas, 2001-10; Table 6. Internal audit units within ministries; Box 3. The European Union and public international financial control (PIFC); 3.4. Evaluation as a tool of policy development
- Box 4. United Kingdom Treasury: The Green Book - Appraisal and Evaluation in Central Government3.5. Conclusions; 4. Consistency with new European requirements; 4.1. Outline of the European Commission package; Table 7. European Commission legislative package of 29 September 2010; Figure 3. The European semester; 4.2. Reinforced EU requirements for national fiscal frameworks; 4.2.1. Accounting and statistics issues (Chapter II of the draft Directive); Box 5. Arguments for monthly cash-based data; 4.2.2. Macroeconomic and budgetary forecasting (Chapter III of the draft Directive)
- 4.2.3. Numerical fiscal rules (Chapter IV of the draft Directive)Box 6. EU deficit, debt and expenditure requirements; 4.2.4. Medium-term budgetary framework (Chapter V of the draft Directive); 4.2.5. Transparency of general government finances and comprehensive scope of budgetary frameworks (Chapter VI of the draft Directive); 4.3. Budgetary practices in Luxembourg versus the new EU requirements for national fiscal frameworks; 4.3.1. Accounting and statistics issues; 4.3.2. Forecasting practices; 4.3.3. Fiscal rules; 4.3.4. Medium-term budgetary framework (MTBF)
- 4.3.5. Transparency of general government finances and comprehensive scope of fiscal frameworks
