Off-budget Expenditure [E-Book]: An Economic and Political Framework / Allen Schick
Schick, Allen.
Paris : OECD Publishing, 2007
32 p.
Full Text
This paper, originally presented at the 1981 meeting of the OECD Working Party of Senior Budget Officials, discusses the fundamental purposes of budgeting and explores how off-budget expenditures weaken a government’s financial control. The paper gives insights on many aspects of budgeting that are still relevant today: the transformation of the public sector, the interface with the private sector, the scope and size of government, the role of regulation, the emergence of new organisational forms, and the use of performance objectives and long-term planning.