http://www.oecd.org//puma/gvrnance/surveys/toc.htm#reports

Budgeting and financial management
are key vehicles for giving effect to Member countries' economic and social priorities and for promoting greater cost-effectiveness in the public sector.

The structure of the budget process can facilitate fiscal consolidation and a large number of Member countries have implemented changes to the budget process in recent years PUMA evaluates systems for allocating, managing and controlling public sector resources that are fundamental elements of good governance.

In this area, PUMA also examines policies and techniques to better control public expenditures and balance efficiency and effectiveness considerations in public programs.

PUMA's work on Budgeting and Financial Management centres around the following objectives:
facilitate exchange of information and experiences on the institutional arrangements, practices and tools employed in the formulation and management of expenditure budgets;
encourage the development of improved arrangements, tools and practices and the generation of innovative ideas;
highlight the role of the budget process and related financial management practices in fiscal consolidation and in improving the efficiency and effectiveness of government expenditure; and

analyse in a comparative environment key aspects of budgetary processes and expenditure management.

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