Making Spending Review Fit for Purpose

Spending review, as I wrote recently, will be needed more than ever in the post-pandemic era. Surely, then, it is encouraging that there has over the past decade been a major expansion in the number of countries practicing spending review? Well, yes, but there is a problem. The problem is that in some countries, the […]

blue and yellow measuring tape

Non-Performing Performance Indicators

It is shocking that, in quite a few countries which embarked on performance budgeting reforms years ago, performance indicators remain awful. Performance indicators are, after all, a basic building block of any performance budgeting system. Yet OECD surveys – most recently in 2018 – have repeatedly shown that in half of member countries, available performance […]

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Accrual Budgeting: Think Carefully Before Jumping

[Warning: this is a technical blogpiece for public financial management specialists] Is moving to a accrual budgeting a good idea? This is a question I am asked from time to time. It is a controversial matter which needs to be carefully considered by any country contemplating making this move. Accrual budgeting has benefits, but also […]