중남미

This review discusses budgeting in Argentina in relation to the OECD Recommendation of the Council on Budgetary Governance. The findings of this review conclude that the main elements of Argentina’s framework align well to the OECD Recommendation of the Council on Budgetary Governance and the practices of several OECD countries. Recent fiscal results show that Argentina’s budgetary framework, is capable of supporting fiscal control but it can also be equally be applied to other fiscal settings. The OECD’s findings support the continued implementation of existing reforms, including the focus on statistical data quality, the comprehensive classification of financial transactions and the use of performance budgeting information. Other initiatives that would support high quality budgetary advice to the government of the day include a long-term fiscal sustainability report to identify the longterm fiscal impacts of policy decisions, and to critically assess the effectiveness of public expenditure during the budget process. This review was conducted in parallel with an OECD Review of Infrastructure Governance.