The present 2023 OECD SBO Survey on Budget Frameworks is directed to delegates of the Committee of Senior Budget Officials (SBO) and is organised in nine sections that collect information on: 1. General information 2. Fiscal policy and fiscal objectives 3. Macroeconomic and revenue forecasts 4. Multi-annual expenditure baseline 5. Top-Down expenditure ceilings 6. Role of line ministries 7. Fiscal sustainability and fiscal risks 8. Budget transparency and openness and 9. Budget execution The information collected will be a valuable source for comparative analysis and will be made publicly available.

1. 1
2023 OECD SBO Survey on
Budget Frameworks
Survey background and objectives
The OECD Secretariat periodically surveys members and partners on their current public financial
management practices.
The present 2023 OECD SBO Survey on Budget Frameworks is directed to delegates of the
Committee of Senior Budget Officials (SBO) and is organised in nine sections that collect information
on:
1. General information
2. Fiscal policy and fiscal objectives
3. Macroeconomic and revenue forecasts
4. Multi-annual expenditure baseline
5. Top-Down expenditure ceilings
6. Role of line ministries
7. Fiscal sustainability and fiscal risks
8. Budget transparency and openness and
9. Budget execution
The information collected will be a valuable source for comparative analysis and will be made
publicly available.
Definitions of key terms
When completing this questionnaire, kindly review and refer to the Glossary of Key Terms.
We are aware of the different institutional set-ups across OECD countries and it is possible that the
questions and terminologies applied in this questionnaire may not exactly match - or may not be
applicable - to the particular context in your country. In such cases, please use the comment boxes
at the end of each section (or other space provided) to provide additional clarifications on your
choice of response. This additional clarification will enhance comparability and data quality.

2. 2
Scope of questionnaire
Respondents are asked to provide information and/or data on the policies and practices in place in
central/federal government and under implementation as of 28th
February 2023.
Respondents are not representing their personal views but those of their national administrations.
How to complete
Please note that the PDF document attached to the e-mail invitation provides an overall outline of
the survey questions, but is intended for reference only, to help plan your responses and coordinate
with colleagues/other respondents. We kindly request that responses be submitted via the online
questionnaire using the link provided.
All questions marked with an asterisk are mandatory and cannot stay empty. You may not be
presented with all the survey questions as some questions are conditional, based on responses to
prior questions.
The online questionnaire tool allows respondents to start and stop the questionnaire at your
convenience (answers can be saved by clicking the “Resume later” button at the bottom of each
page), and to share the responsibility of responding with other officials/experts by forwarding the
survey link (please make sure not to access the survey tool simultaneously).
The “Question Index” function allows you to navigate through the different parts of the
questionnaire. Once you have completed the survey, click on the "Finish" button, which will save and
submit your answers. An automatically generated acknowledgement email, which summarises your
responses, will be sent to the addresses that you provided for the primary and additional
respondents.
Respondents of questionnaire
SBO delegates are asked to kindly nominate a primary respondent. The primary respondent is
welcome to share this questionnaire with colleagues to provide a more comprehensive picture.
However, please notice that there is only one survey submission per country so the primary
respondent should ensure coordination throughout the process. The primary respondent is also
responsible for the validation and accuracy of the final submission of data and will liaise with the
OECD after final submission, should any further clarification or verification be needed.
OECD contact: For further assistance, information or advice in completing this questionnaire, please
contact Delphine Moretti (delphine.moretti@oecd.org) and Anne Keller (anne.keller@oecd.org ).
Timeline: Responses to the survey are requested by 7th
April 2023.

3. 3
Table of Contents
CONTACT INFORMATION.....................................................................................................................4
1. General information ....................................................................................................................5
2. Fiscal policy and fiscal objectives .................................................................................................6
3. Macroeconomic and revenue forecasts .......................................................................................8
4. Multi-annual expenditure baseline ............................................................................................10
5. Top-down expenditure ceilings..................................................................................................12
6. Role of line ministries ................................................................................................................16
7. Fiscal sustainability and fiscal risks.............................................................................................18
8. Budget transparency and openness...........................................................................................20
9. Budget execution.......................................................................................................................22

4. 4
CONTACT INFORMATION
Please provide the contact information for the primary person responsible for responding to the
questionnaire (responsible for coordination and survey submission).
If you would like to list an additional contact, you can enter the information at the end of this page.
This information will be used by the OECD in case follow-up is needed to clarify responses and
enhance data comparability across countries.
*Primary respondent contact information
*Surname:
*First name:
*Respondent’s institution name
*Department:
*Position/title:
*E-mail (a summary of your responses will
be sent automatically to this address upon
completion):
Additional respondent contact information
Surname:
First name:
Respondent’s institution name
Department:
Position/title:
E-mail (a summary of your responses will
be sent automatically to this address upon
completion):

5. 5
1. General information
1. What is the timeframe of the following steps?
Indicate the date/month for this milestone
If "Not applicable" please indicate in this box.
Please add explanations, if relevant.
a. When does the fiscal year start (e.g. 1 January
or 1 July)?
b. When is the annual budget circular issued to
line ministries?
c. When are top-down expenditure ceilings for the
annual budget issued to line ministries?
d. When do line ministries provide their initial
budget proposals to the CBA?
e. When is the Executive’s Budget Proposal
submitted to the Legislature?
f. By which date must the Legislature vote to
approve the budget?

6. 6
2. Fiscal policy and fiscal objectives
2. What requirements are in place to promote sound and sustainable fiscal policy at national level
(in addition to any treaty-based obligation)?
Please select all that apply.
a. It is an established political convention that a new Government sets out its fiscal objectives.
b. It is a legal requirement that a new Government sets out its fiscal objectives.
c. It is a constitutional requirement that a new Government sets out its fiscal objectives.
d. Quasi-permanent fiscal rules applying to any new Government are laid out in the
constitution or in primary legislation.
e. There is no constitutional or legal requirement, nor established political convention.
f. Other, please explain.
If in Q2, answer d. selected:
2.1 Do national fiscal rules laid out in the constitution or in primary legislation have an escape
clause?
Please select one.
a. No
b. Yes
3. Please indicate the fiscal objectives/fiscal rules in place at national level and their basis.
Please select all that apply per row or indicate “not applicable”.
Constitution Law
Subordinate
regulation/
Government
rules
Strategic policy
document /
political
commitment
Not
applicable
1) Budget balance
a. Headline/nominal budget
balance
b. Structural/cyclical budget
balance
c. Primary budget balance
d. “Golden rule”
e. Other budget balance, please
specify in Q 3.1
2) Debt
f. Debt ceiling in a level or as a
percentage of GDP
g. Debt reduction target
h. Debt target in a level or as a
percentage of GDP

7. 7
i. Other debt, please specify in Q
3.2
3) Expenditure
j. Expenditure level/ceiling
k. Expenditure growth rate
l. Other expenditure, please
specify in Q 3.3
4) Revenue
m. Upper limits on revenue
n. Constraints on allocation of
higher than expected revenue
o. Other revenue, please specify in
Q 3.4
5) Other fiscal objective / rule
p. Other fiscal objectives/rules,
please specify in Q 3.5
4. In case national fiscal objectives / fiscal rules are not achieved, what procedures apply?
Please select all that apply.
a. There are automatic correction mechanisms
b. There are automatic sanctions
c. The Government entity responsible for the overrun must implement corrective measures
d. There is a requirement to propose corrective measures to the Legislature
e. There is a requirement to explain the reasons for non-compliance to the Legislature
f. There is no legal procedure defined ex ante, but a proven record of strong political
commitment and implementation of corrective measures
g. There is no specific procedure applying
h. Other, please specify
5. Which actions were taken regarding national fiscal objectives / fiscal rules in response to the
COVID-19 pandemic?
Please select all that apply.
a. No action taken
b. Activation of pre-existing escape clause
c. Ad hoc suspension of one or all fiscal objectives/ fiscal rules
d. Modification of fiscal objectives / fiscal rules
e. Other, please explain
Please provide any other relevant information and weblink(s) in relation to fiscal policies and fiscal
objectives / fiscal rules.

8. 8
3. Macroeconomic and revenue forecasts
This section covers macroeconomic and revenue forecasts as expenditures are covered in the next
section.
6. Which institution has the main responsibility in the development of the macroeconomic and
revenue forecasts?
Please select one per column.
Macroeconomic
forecast
Revenue
forecast
a. Central Budget Authority (CBA) 󠆼 󠆼
b. Other entity than CBA within the Ministry
of Finance (MoF)
󠆼 󠆼
c. Other governmental body (e.g., ministry or
agency)
󠆼 󠆼
d. Independent Fiscal institution such as
parliamentary budget office (PBO) or fiscal
council
󠆼 󠆼
e. Other, please explain in Q 6.1 and Q 6.2 󠆼 󠆼
7. What formal procedure is in place to guard against bias in macroeconomic and revenue
forecasts?
Please select all that apply.
Macroeconomic
forecast
Revenue
forecast
a. There is an independent body (e.g.,
Independent Fiscal Institution) with a formal
role in the process
󠆼 󠆼
b. The forecasts are publicly disclosed in the
budget documentation
󠆼 󠆼
c. The variables, components and assumptions
for establishing the forecasts are publicly
disclosed in the budget documentation
󠆼 󠆼
d. Risks to the forecasts are discussed and/or
quantified
󠆼 󠆼
e. The institution producing the forecasts is
required to take account of forecasts produced
by other institutions (e.g., international
organisations, think-tanks), please explain in Q
7.3
󠆼 󠆼

9. 9
f. Differences between successive versions of the
forecasts are quantified and explained (e.g.,
quantification of the effects of policy changes,
macroeconomic determinants or other factors,
such as errors).
󠆼 󠆼
g. Requirement that forecasters commit formally
to follow international/best professional
standards
󠆼 󠆼
h. Other, please explain in Q 7.4 and Q 7.5 󠆼 󠆼
If in question 7, answer a. selected:
7.1 What is the role of the independent body?
Please select all that apply.
Macroeconomic
forecast
Fiscal
forecast
a. Produces the official forecast 󠆼 󠆼
b. Formally endorses the official forecast 󠆼 󠆼
c. Assesses the reasonableness of the official
forecast and provides a non-binding public
opinion
󠆼 󠆼
d. Publishes ex post evaluations of the
government’s forecasting performance
󠆼 󠆼
e. Publishes an alternative forecast 󠆼 󠆼
f. Other, please specify 󠆼 󠆼
If in question 7, answer d. for macroeconomic forecast selected:
7.2 Please indicate how risks to the macroeconomic forecast are discussed and quantified?
Please select all that apply.
a. The budget documentation includes a discussion of macroeconomic risks without
quantification
b. The budget documentation includes a discussion of macroeconomic risks with a quantification
c. The budget documentation includes a sensitivity analysis showing how alternative
assumptions for key economic variables would affect the budget
d. The budget documentation includes alternative macro-economic scenarios
e. The budget documentation includes probabilistic forecasts of fiscal outcomes
f. Other, please explain.
Please provide any other relevant information and weblink(s) in relation to the macroeconomic and
revenue forecasts.

10. 10
4. Multi-annual expenditure baseline
8. Regarding the responsibility for maintaining the multi-annual expenditure baseline, what best
describes the situation in your country?
Please select one.
a. The line ministries have the main responsibility, in compliance with CBA guidance
b. The CBA has the main responsibility, in consultation with line ministries
c. The CBA has the responsibility alone
d. Other, please specify
9. What spending is included in the multi-annual expenditure baseline?
Please select all that apply.
a. All spending that is annually appropriated in the budget law(s)
b. Spending that is approved in permanent legislation, e.g., social benefits and other mandatory
transfers
c. Other, please specify
10. Is there a mechanism for costing tax expenditure parallel to the multi-annual expenditure
baseline?
Please select one.
a. Yes
b. No
11. How many years does the multi-annual expenditure baseline cover, beyond the upcoming
budget?
Please select one.
a. 1 year
b. 2 years
c. 3 years
d. 4 years
e. 5 years
f. Other, please specify
12. How is the multi-annual expenditure baseline update managed?
Please select one.
a. An update round is required each time new policy decisions are made
b. An update round is required once each year ahead of the budget preparation
c. Other, please specify

11. 11
13. Is the multi-annual expenditure baseline published?
Please select one.
a. No
b. Yes, please provide weblink(s).
14. Is the methodology for the preparation of the multi-annual expenditure baseline published?
Please select one.
a. No
b. Yes, please provide weblink(s).
Please provide any other relevant information and weblink(s) in relation to the process for
preparing the multi-annual expenditure baseline.

12. 12
5. Top-down expenditure ceilings
15. Who sets the top-down expenditure ceilings?
Please select one.
a. Minister of Finance
b. Head of Government (President, Prime Minister)
c. Cabinet
d. Other, please explain
16. What type of top-down expenditure ceilings are set, and for which period?
Please select one per row.
T1 (upcoming
budget year)
T1 + 1 T1 + 2 T1 + 3 Other,
please
specify in
Q 16.1 and
Q 16.2
Not set
a. Indicative top-
down
expenditure
ceilings.
󠆼 󠆼 󠆼 󠆼 󠆼 󠆼
b. Binding top-
down
expenditure
ceilings.
󠆼 󠆼 󠆼 󠆼 󠆼 󠆼
17. At which granularity level are the top-down expenditure ceilings set, and for which period?
Please select one per row.
T1 (upcoming
budget year)
T1 + 1 T1 + 2 T1 + 3 Other,
please
specify in
Q 17.2ff
Not set
a. Ceiling at the
overall/total
expenditure
level for all
budgetary
entities
󠆼 󠆼 󠆼 󠆼 󠆼 󠆼
b. Ceilings by
organisational
level (e.g. at line
ministry or
agency level)
󠆼 󠆼 󠆼 󠆼 󠆼 󠆼
c. Ceilings by
programme 󠆼 󠆼 󠆼 󠆼 󠆼 󠆼

13. 13
d. Other, please
specify in Q 17.1 󠆼 󠆼 󠆼 󠆼 󠆼 󠆼
18. On which basis are the top-down expenditure ceilings set?
Please select one.
a. In real terms
b. In nominal terms
c. Other, please explain
19. How do the top-down expenditure ceilings operate?
Please select one.
a. Fixed period basis
b. Rolling basis (a new year is added each year)
20. How often are the top-down expenditure ceilings for out-years revised (apart from adding a
year in the rolling basis framework)?
Please select one.
a. No revisions
b. Once per year
c. More than once per year in response to new macroeconomic and revenue forecasts
d. More than once per year in response to new policies
e. Other, please specify
21. How is the responsibility for top-down expenditure ceilings operationalised?
Please select one.
a. A single minister is responsible for each top-down expenditure ceiling.
b. Several ministers can be jointly responsible for a top-down expenditure ceiling.
c. Other, please explain
22. Are there incentives for line ministries to comply with top-down expenditure ceilings?
Please select one.
a. No
b. Yes, please specify
23. Are there sub-ceilings in place within the top-down expenditure ceilings for the following?
Please select all that apply.
a. Staff/personnel costs
b. Other current expenditure (except subsidies and interest payments)
c. Interest payments

14. 14
d. Subsidies, including benefits
e. Capital spending
f. Other, please explain
24. Are the top-down expenditure ceilings set with a contingency margin to provide for unforeseen
events?
Please select one.
a. No
b. Yes
If in question24, answer b. selected:
24.1Please explain the basis for calculating this contingency margin (or reserve) to provide for
unforeseen events.
24.2Please indicate the level of the contingency margin (or reserve) for each year of the period for
which top-down expenditure ceilings are set (as % of total spending for each year).
Please indicate “not applicable” if top-down expenditure ceilings are not set for the indicated
year.
Level of contingency margin (or reserve)
as % of total spending
a. T1 (upcoming budget year)
b. T1 + 1
c. T1 + 2
d. T1 + 3
e. Other, please indicate reference year(s) and
level(s) of contingency margin
25. Are the top-down expenditure ceilings published?
Please select one.
a. No
b. Yes, please provide weblink(s).
26. Are deviations between the actual budget and the previously set multi-annual top-down
expenditure ceilings (i.e. T1+1) formally scrutinized by the CBA, MoF or IFI?
Please select one.
a. No
b. Yes, formally scrutinized but not published
c. Yes, formally scrutinized and published. Please provide a link to the most recent report
comprising an analysis of or figure on revisions to top-down expenditure ceilings.

15. 15
27. Is the most recent approved budget consistent with the multi-annual top-down expenditure
ceilings set in the previous year?
Please select one.
a. Yes
b. No
c. Other, please explain.
Please provide any other relevant information and weblink(s) in relation to the process for setting
top-down expenditure ceilings.

16. 16
6. Role of line ministries
28. Which model describes best the tasks and responsibilities of a line ministry’s finance function in
your country?
Please select one.
a. Focus on budget execution with limited role in budget formulation.
b. Active role in budget formulation advising on reallocations within line ministry as well as budget
execution.
29. What are common roles and responsibilities of a typical line ministry finance function?
Please select all that apply.
a. Is the principal interlocutor for the CBA, on budget and finance related matters
b. Coordinates and monitors multi-annual expenditure baseline updates
c. Coordinates and monitors the preparation of the line ministries’ budget requests in line with CBA
instructions
d. Monitors budget execution, identifies any unanticipated policy developments with spending
implications in a timely manner, and suggests reallocation of resources where needed
e. Controls compliance of spending with relevant legislation
f. Provides budget and/or financial reporting in line with centrally defined standards
g. Collects performance data and reports on performance results
h. Other, please explain.
30. What best describes the level of institutional autonomy of the finance function in line
ministries?
Please select one.
a. The line ministry finance function is managed as a central service under the CBA, with finance
managers rotating across government agencies.
b. Line ministries and agencies have autonomy in respect of the staffing of the finance function, with
exceptions for a few strategic positions (e.g. finance adviser or inspector that are staffed by the
CBA)
c. Line ministries and agencies have autonomy in respect of the staffing of the finance function
subject to limited central requirements in respect of job competencies (e.g. qualification
requirements for chief financial officer)
d. Line ministries and agencies have full autonomy in respect of the staffing of the finance function,
with finance professionals mainly reporting to the line minister
31. How is collaboration between CBA and line ministries operationalised?
Please select all that apply.
a. CBA staff and line ministry finance function exchange information informally
b. CBA staff and line ministry finance function exchange information in a formally established
procedure
c. CBA staff and line ministry finance function use a Financial Management Information System
(FMIS) or other IT system allowing live exchange of information

17. 17
d. An established finance community, composed of CBA staff and line ministry finance function
representatives of all line ministries, is serving as a platform for information exchange, experience
sharing and mutual learning
e. Other, please explain.
32. How does the CBA provide incentives to line ministries to follow centrally defined
requirements?
Please select all that apply.
a. Increased flexibility to reallocate funding within the designated spending envelopes
b. Requirements for reporting back are reduced
c. The CBA does not provide incentives
d. Other, please specify
Please provide any other relevant information and weblink(s) in relation to the role of the finance
function in line ministries.

18. 18
7. Fiscal sustainability and fiscal risks
33. Does the Government or Independent Fiscal Institution prepare a long-term fiscal sustainability
assessment?
Please select one.
a. Yes, it’s a practice
b. Yes, it’s a legal requirement
c. No
d. Other, please explain
If in question 33, answer a., b., or d. selected:
33.1Which body is mainly responsible for the long-term fiscal sustainability assessment?
Please select one.
a. CBA
b. Other entity than CBA within the Ministry of Finance
c. Other governmental body
d. Independent Fiscal Institution
e. Other, please specify
33.2What type of long-term fiscal sustainability assessment is prepared?
Please select all that apply.
a. Discussion incorporated into budget documentation
b. Standalone publication
c. Part of a larger publication separate from the budget documentation, please describe
33.3How many years does the long-term fiscal sustainability assessment cover/span?
Please select one.
a. between 11 - 20 years
b. between 21 - 30 years
c. between 31 - 40 years
d. between 41 - 50 years
e. Other, please specify

19. 19
34. What type of fiscal risks are systematically identified and quantified in the budget
documentation and/or fiscal risks report?1
Please select all that apply.
Identification Quantification
a. Climate risks 󠆼 󠆼
b. Geopolitical risks 󠆼 󠆼
c. Financial sector risks 󠆼 󠆼
d. Pandemic risks 󠆼 󠆼
e. Balance sheet risks 󠆼 󠆼
f. Debt risks 󠆼 󠆼
g. Pension net liability risks 󠆼 󠆼
h. Government policy or programmes risks 󠆼 󠆼
i. State-owned enterprise (SOE) risks 󠆼 󠆼
j. Government guarantees risks 󠆼 󠆼
k. Public Private Partnerships (PPP) risks 󠆼 󠆼
l. Natural disasters risks 󠆼 󠆼
m. Subnational government risks 󠆼 󠆼
n. Litigation risks 󠆼 󠆼
o. Other, please specify in Q 34.1 󠆼 󠆼
35. Are appropriations included in the annual budget for funding expected payments from the
realisation of the following fiscal risks?
Please select all that apply
a. Appropriation for expected calls on discrete guarantees over their lifetime
b. Appropriation for expected calls on standardised guarantees over their lifetime
c. Appropriations for expected payments on litigations
d. Other, please specify
Please provide any other relevant information and weblink(s) in relation to long-term fiscal
sustainability assessments and fiscal risks management.
1
Excluding general macroeconomic risks covered in section 3 of this survey.

20. 20
8. Budget transparency and openness
36. What budget documents are provided/published annually?
For each row, please select all that apply.
Main standard document
published
Official Summary for
policy-makers
provided
Open and machine-
readable data
published
a. Pre-budget fiscal
policy statement
󠆼 󠆼 󠆼
b. Executive’s budget
proposal
󠆼 󠆼 󠆼
c. Approved budget 󠆼 󠆼 󠆼
d. Supplementary
budget
󠆼 󠆼 󠆼
e. Mid-year
implementation
report
󠆼 󠆼 󠆼
f. Long-term fiscal
sustainability report
󠆼 󠆼 󠆼
g. Report on fiscal risks 󠆼 󠆼 󠆼
37. Does the government produce a Citizen’s Guide to the budget?
Please select one.
a. No
b. Yes, please provide a weblink.
38. What forms of public consultation and engagement, if any, are used by government in the
budget process at national level?
Please select all that apply.
a. Public call for proposals and/or submissions
b. Public consultation/meetings
c. Focus groups
d. Private consultation/meetings with key stakeholders
e. Formal (minuted) meetings/hearings with key stakeholders
f. Public roundtable/forum involving key stakeholders
g. Specific mechanisms to seek the views of people from minority communities and/or
marginalised groups
h. Other, please specify.

21. 21
39. What activities and initiatives, if any, are organised by government to promote greater budget
understanding by key stakeholders and the public?
Please select all that apply.
a. Easy access/simple language on MoF website
b. Interactive online visualisation tools for financial data that allow to generate dashboards,
infographics, etc.
c. Social media activities, e.g. explaining the budget on Youtube
d. Outreach campaign to citizens, e.g. proactive communications targeted at citizens
e. Education campaign at schools
f. Review of budget documents regarding comprehensibility, e.g. Government-led simplification and
rationalisation exercises
g. Other, please explain
Please provide any other relevant information and weblink(s) in relation to budget transparency
and openness.

22. 22
9. Budget execution
40. What types of flexibility mechanisms are available to line ministries during budget execution?
Please select all that apply.
a. Reallocation of all or some appropriations across line items
b. Reallocation from one line ministry to another
c. Carry-forward of all or some appropriations
d. Lump-sum appropriations
e. Supplementary budgets
f. Other, please specify
If in question 40, answer a. selected:
40.1How are budget reallocations across line items managed?
Please select one.
a. Reallocations by line ministries without limit or approval of CBA
b. Reallocations by line ministries without limit but with approval of CBA
c. Reallocations by line ministries with limit but no approval of CBA
d. Reallocations by line ministries with limit and approval of CBA
e. Other, please specify
If in question 40.1, answer c. or d. selected:
40.1.1 Please specify the limit or threshold for budget reallocations.
If in question 40, answer c. selected:
40.2 How are carry-forwards managed?
Please select one.
a. Carry-forwards are authorised without limit or approval of CBA
b. Carry-forwards are authorised without limit but with approval of CBA
c. Carry-forwards are authorised within a limit but no approval of CBA
d. Carry-forwards are authorised within a limit and approval of CBA
e. Other, please specify
If in question 40.2, answer c. or d. selected:
40.2.1 Please specify the limit or threshold for carry-forwards.

23. 23
41. Please specify periods covered in pre-execution budget profiles (cash disbursement schedule)?
Please select one.
a. Monthly
b. Every two months
c. Quarterly
d. Biannual
e. Not applicable
f. Other, please specify.
42. What are the main mechanisms in place to monitor compliance of line ministries with their
budget allocations?
Please select all that apply.
a. Monitoring of compliance is a formal responsibility of the line ministries’ finance function
b. Monitoring of line ministries’ cash-flows on the Treasury Single Account by CBA
c. Monitoring of line ministries’ compliance with their pre-execution budget profiles by CBA
d. Monitoring of line ministries’ in-year budget execution reports by CBA
e. Other, please specify
43. How many supplementary budgets have been approved for each of the below fiscal years by
the legislature?
Please exclude end-of year technical corrections/adjustments.
Number of supplementary budgets
FY 2021
FY 2022
Please provide any other relevant information and weblink(s) in relation to budget flexibility.
*********
End of survey
Thank you for completing the 2023 OECD SBO Survey on Budget Frameworks.
You will soon receive an automatically generated email summarising your responses.
The survey responses will be collected until 7th
April 2023 and preliminary analysis will be presented
and discussed at the Committee of Senior Budget Officials (SBO) meeting on 1-2 June 2023 in
Athens, Greece.
If you have any questions about the content of this survey or the answers provided, please email
your queries to Delphine Moretti (delphine.moretti@oecd.org) and Anne Keller
(anne.keller@oecd.org ).