Publications

Government budgets across the world are under increasing pressure amid the interlinked global crises, fiscal stress, and demands for more effective public services and more open budgeting.The BCOP 2023 Annual Plenary Meeting, held in Ljubljana on…

Following the Steering Committee decision, this report covers two fiscal years, FY22 and FY23. No PEMPAL activities took place from March to July 2022. The regional political situation heavily impacted the membership of all three COPs and their…

The budgeting function is undergoing significant modernization in many countries globally. This was evident from the discussions and presentations in the meeting of the OECD SBO CESEE and the follow-up work-planning BCOP meeting held in October 2022…

This is a knowledge product developed for the Program and Performance Budgeting Working Group (PPBWG) that operates within the Budget Community of Practice (BCOP). The Working Group decided to examine this topic because this country has the longest…

This is a knowledge product developed for the Budget Literacy and Transparency Working Group (BLTWG) that operates within the Budget Community of Practice (BCOP).This knowledge product provides good practices and recommendations for Ministries of…

This knowledge product represents a brief general stocktaking and benchmarking report. Its objective is to briefly review the current practices in spending reviews in PEMPAL countries as of 2021, benchmark to the current practices in OECD countries…

The note supplements a comprehensive paper “Optimizing the Unified Chart of Accounts Design: Tips for Public Financial Management Practitioners” published by the TCOP in 2020. This new note uses the example of the COVID-19 pandemic and takes forward…

This report aims to benchmark the treasury single account  and cash management practices within the PEMPAL community, to help to identify good peer practices and to promote treasury reforms in the member countries. The quantitative core of this…

Participatory budgeting (PB) is “a mechanism or a process through which people make decisions on the destination of all or part of the available public resources,”1 and offers several specific benefits, if executed well. It is a process that could…

This paper is based on materials and discussions at a Smart Interactive Talk with IACOP country auditor members, including IT auditors, which featured a presentation by an information technology audit expert entitled “Virtual Training on IT Audit”.…