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Budgeting in Latin America: Results of the 2006 OECD Survey

Teresa Curristine and Maria Bas

OECD Journal on Budgeting, 2007, vol. 7, issue 1, 1-37

Abstract: This article provides a snapshot of the status of budgetary institutions, procedures and practices in Latin American countries based on the results of the OECD 2006 budget survey. Particular elements include: the legal framework and role of the legislature; fiscal rules; medium-term expenditure frameworks; performance information; and budget transparency.

Date: 2007
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