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IV. FOUR NORDIC COUNTRIES

government and Parliament on 15 May and immediately made public. In the other countries, publication takes place following the release of the annual report of the parliamentary auditors to Parliament in plenary session.

Notes

1.For reasons of space, Iceland, also a Nordic country, is excluded. Iceland has introduced a number of reforms in recent years, including the adoption of a new Government Financial Reporting Act in 1997 that introduced modified accrual accounting and budgeting to different categories of government entities of the public sector (see http://brunnur.stjr.is/interpro/fjr/fjr.nsf/pages/gfradoc#Act).

2.The contents of local government acts, especially the articles devoted to subnational governments’ budgeting and debt management provisions, are not reviewed in this study.

3.Centuries of Swedish-Finnish tradition had seen the constitution divided between two main instruments: the Constitution Act, originally governing the monarchy and the administration, and the Parliament Act, governing the legislature. This broad split is maintained in Sweden to this day.

4.Petroleum-based revenues are deposited in the Government Petroleum Fund and used to acquire financial assets from countries outside Norway. The Ministry of Finance is responsible for policy aspects of the Petroleum Fund, which is managed by the central bank (Norges Bank, 2004).

5.Sweden’s Freedom of Information Law was first adopted in 1766 – the oldest such law in the world. Finland’s 1919 Act is the second oldest. See http://home.online.no/~wkeim/ foil.htm.

6.In Denmark, no party has held a majority in Parliament since 1909. Sweden had coalition governments during 1976-82 and 1991-94. From 1994, the social democrat party negotiated support from one or two political parties, without forming a coalition government.

7.A constitutional commission was set up in the 1960s. However, when the commission suggested a drastic reduction in the powers of the president, the commission was abandoned in the 1970s. In the 1980s, a new president reconstituted the commission. In the 1990s, Parliament obliged the government to carry on constitutional reform, focusing on “parliamentarisation of the powers of the President of the Republic” (Nousiainen, 2004).

8.See the Ministry of Foreign Affairs, www.um.dk/english/danmark/danmarksbog/kap1/ 1-9.asp#1-9-7.

9.This statement needs to be qualified. In Sweden, in addition to its four fundamental laws (the “Constitution”), there is the Parliament Act, a nearconstitutional law, that has a large number of provisions relating to budget processes.

10.Various constitutional commissions were set up in the 1960s to discuss changes in the cameral and electoral systems. Partial reform of the Constitution was achieved in 1969, leading to the new single chamber for which elections were held in 1970 (see Sweden Parliament, 2003, Introduction).

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11.Reflecting the importance of the Finance Committee, Finland’s parliamentary Rules of Procedure specify that the Finance Committee must have 21 members (s. 8), whereas all other committees have 17 members.

12.In 1979, a prime minister not representing a party was selected to lead the government.

13.See Sweden Agency for Administrative Development (1999).

14.The county administrative boards in Sweden cannot be regarded as a separate level of government.

15.See, for example, Blöndal et al. (2004) for Denmark; Blöndal et al. (2002) for Finland; Christensen et al. (2002) for Norway; and Blöndal (2001), Ekonomistyrningsverket (2003) and Gustafsson and Svensson (1999) for Sweden.

16.The number of staff of the Finance Committee amounts to 11, the largest of all committees.

17.In Sweden, for example, to support the 1994 government decision to decentralise salary negotiation powers to agencies, the Ordinance on the Executive Management of Government Agencies and the Ordinance of the Agency for Government Employment were changed. For accountability and transparency of government activities, the Ordinance on the Annual Reports and Budget Documentation, 2000, specifies the compulsory documents to be submitted to government by government institutions, when they are due, and their contents (annual reports, performance reports, etc.). This ordinance, together with the Book-keeping Ordinance, 2000, the Appropriation Ordinance, 2000, and the Ordinance on Fees and Charges, 1998, prescribes accounting arrangements. Some agencies are authorised to issue supplementary regulations to provide more details.

18.The use of the term “Public Accounts Committee” in the English translation of the Auditor General’s Act 1976 is misleading. The Folketing’s Standing Orders do not include the Auditors of the Public Accounts as one of the 24 committees of Parliament. Rather, the Office of Parliamentary Auditors is a separate legal entity, created by law No. 322 in 1975.

Bibliography

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Blöndal, Jón, (2001), “Budgeting in Sweden”, OECD Journal on Budgeting, Vol. 1, No. 1, OECD, Paris, pp. 27-57.

Blöndal, Jón, Jens Kromann Kristensen and Michael Ruffner (2002), “Budgeting in Finland”, OECD Journal on Budgeting, Vol. 2, No. 2, OECD, Paris, pp. 119-152.

Blöndal, Jón, Jens Kromann Kristensen and Michael Ruffner (2004), “Budgeting in Denmark”, OECD Journal on Budgeting, Vol. 4, No. 1, OECD, Paris, pp. 49-79.

Christensen, Tom, Per Lægreid and Paul G. Roness (2002), “Increasing Parliamentary Control of the Executive? New Instruments and Emerging Effects”, Journal of Legislative Studies, Vol. 8, No. 1, pp. 37-62.

Daugaard, Steen (2002), Enhancing Expenditure Control with a Decentralised Public Sector in Denmark, OECD Economics Department Working Paper No. 320, OECD, Paris.

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Denmark Ministry of Finance (2001), Budgetvejledning (Budget Guidelines), Ministry of Finance, Copenhagen, www.fm.dk/visPublikationesForside.asp?artikelID=3148 (in Danish), May.

Denmark Ministry of Finance (2003), Budget Outlook, Ministry of Finance, Copenhagen, www.fm.dk/db/filarkiv/8334/bo_eng.pdf, August.

Denmark National Bank (2004), Government Debt Management Policy, Denmark’s National Bank, Copenhagen, www.nationalbanken.dk/DNUK/GovernmentDebt.nsf/ side/Government_Debt_Management!OpenDocument (in English).

Denmark Parliament (2001), Standing Orders of the Folketing, Danish Parliament, Copenhagen, www.ft.dk/?/samling/20031/MENU/00000005.htm.

Ekonomistyrningsverket (ESV) (2003), Performance Management in Swedish Central Government, ESV Paper 2003:22, Swedish National Financial Management Authority, Stockholm, www.esv.se/download/18.1b5340cf7258785a67fff485/pm.pdf.

Finland Ministry of Finance (2003), Stability Programme in Finland, Ministry of Finance, Helsinki, www.vm.fi/tiedostot/pdf/en/44686.pdf, November.

Finland Parliament (2000), Parliamentary State Auditors, Finnish Parliament, Helsinki,

www.eduskunta.fi.

Gustafsson, Lennart and Arne Svensson (1999), Public Sector Reform in Sweden, Liber Ekonomi, Malmö, Sweden.

IMF (International Monetary Fund) (2003), “Experience with Fiscal Rules in Selected Countries”, Rules-Based Fiscal Policy in France, Germany, Italy and Spain, Appendix II, IMF Occasional Paper No. 225, IMF, Washington DC.

Jensen, Lotte (2003), “Aiming for Centrality: the Politico-administrative Strategies of the Danish Ministry of Finance”, in John Wanna, Lotte Jensen and Jouke de Vries (eds.), Controlling Public Expenditure: The Changing Roles of Central Budget Agencies – Better Guardians? Edward Elgar, Cheltenham, United Kingdom.

Lundqvist, Kristina (2003), Accrual Accounting Regulation in Central Government: A Comparative Study of Australia, Sweden and the United Kingdom, Swedish National Financial Management Authority, Stockholm, www.esv.se/download/ 18.1b5340cf5d5f9b3ab7fff318/Accrual%20Accounting%20Regulation%20in%20Central% 20Governments.pdf.

Norges Bank (2004), The Government Petroleum Fund 1990-1999, Central Bank of Norway, Oslo, www.norges-bank.no/english/petroleum_fund/reports/1999/3.html.

Norway Audit Office (2003), Strategic Plan 2003-2006, Office of the Auditor General, Oslo, www.riksrevisjonen.no/PDF/50858706.pdf (in English).

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Storting, Ministry of Finance, Oslo, http://odin.dep.no/fin/engelsk/publ/white_papers/ 006071-040002/dok-bn.html.

Norway Ministry of Finance (2004), The Norwegian Government Petroleum Fund, Ministry of Finance, Oslo, http://odin.dep.no/fin/engelsk/p10001617/bn.html (in English).

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www.stortinget.no/english/constitution.html.

Norway Parliament (2004), Rules of Procedure of the Norwegian Parliament, Norwegian Parliament, Oslo, www.stortinget.no/english/rules_of_procedure.pdf, March.

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Nousiainen, Jaakko (2004), Background to the [constitutional] reform [in Finland], Ministry of Justice, Helsinki, www.om.fi/3344.htm.

OECD (1997), Managing Across Levels of Government, OECD, Paris.

OECD (2003), Survey on Budget Practices and Procedures, OECD and World Bank, Paris, http://ocde.dyndns.org.

OECD (2004), OECD Economic Surveys: Norway 2004, OECD, Paris.

Paulsson, Gert (2003), “The Evolving Role of the Central Budget Agency in Sweden” in John Wanna, Lotte Jensen and Jouke de Vries (eds.), Controlling Public Expenditure: The Changing Roles of Central Budget Agencies – Better Guardians?, Edward Elgar, Cheltenham, United Kingdom.

Roseveare, Deborah (2002), Enhancing the Effectiveness of Public Expenditure in Sweden, Economics Department Working Paper No. 345, OECD, Paris.

Sweden Agency for Administrative Development (1999), The Swedish Central Government in Transition, Swedish Agency for Administrative Development, Stockholm, www.statskontoret.se/pdf/199915A.pdf.

Sweden Government Commission (1996), Proposal for a State Budget Act in Sweden, Report SOU 1996:14, Government Commission on Budget Law, Stockholm.

Sweden Ministry of Finance (2003), The Central Government Budget Process, Swedish Ministry of Finance, Stockholm, http://finans.regeringen.se/inenglish/pdf/ budgetprocess_eng.pdf, August.

Sweden National Audit Office (1998), The Swedish State Budget: An Instrument for Governance and Management, Swedish National Audit Office, Stockholm.

Sweden National Debt Office (2002), Government Debt Management in Sweden, National Debt Office of Sweden, Stockholm, www.rgk.se/reports.htm, February.

Sweden Parliament (2003), The Constitution, Swedish Parliament, Stockholm,

www.riksdagen.se/english/work/constitution.asp.

United Kingdom National Audit Office (2001), State Audit in the European Union, National Audit Office, London, www.nao.org.uk/publications/state_audit/State_Audit_Book2.pdf.

World Bank (2001), The Scope of the Civil Service in OECD and Selected CEE Countries, World Bank, Washington DC, www1.worldbank.org/publicsector/civilservice/cs_law_OECD.htm.

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OECD Journal on Budgeting – Volume 4 – No. 3 © OECD 2004

Spain*

 

Structure of the Case Study

 

1.

Overview......................................................................................

378

2.

Principles underlying budget system laws ..................................

381

3.

Legal basis for the establishment and the powers of the actors

 

 

in the budget system....................................................................

382

4.

Legal provisions for each stage of the budget cycle .....................

386

*This study has benefited from comments from Eduardo Zapico Goni of the Ministry of the Economy and Finance, and from OECD colleagues including Joaquin Sevilla (from the Ministry of the Economy and Finance).

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