Background Notes on Committee Structures for Budget Approval and Oversight/Interim Financial Reporting

Keywords: Budget approval - Budget oversight - Survey - Parliamentary Budget Officials - Committee structures

 

In early 2011, the OECD asked members of the Parliamentary Budget Officials (PBO) Network to participate in a survey with three sections  which looked at:
1. Special bodies that assist legislatures in budgetary matters (e.g.  in-house  specialised research units, independent parliamentary budget offices, and fiscal councils) and  their mandate, leadership, staffing, relationship with the legislature, and functions;
2. Committee structures, staffing, powers of summons, and openness; and
3. Interim financial reporting, including form, frequency, content, and use by legislators.
The results of Sections Two and Three of this survey are presented in the following background notes which  also  serve to inform sessions during the 3rd Annual Meeting of OECD Parliamentary Budget Officials. 
 

Year: