Robust Reverse-Accountability in the Budget Process: Lessons from the Independent Review of the Australian Parliamentary Budget Office
Discussion Paper Series: The Art and Science of Legislative Budget Offices, 2017
10 Pages Posted: 5 Apr 2017
Date Written: April 1, 2017
Abstract
Whereas Legislative Budget Offices (LBOs) provide an important mechanism for accountability and transparency in the budget process, a further step in developing a robust fiscal accountability ecosystem lies in the creation of reverse-accountability of institutions such as the LBO itself. In Australia, this is done through periodic independent reviews of the Parliamentary Budget Office (PBO), and this discussion paper draws lessons from the successful completion of such review conducted in early 2017, with a view to understanding its implications for robust reverse-accountability in budgeting.
Keywords: Transparency, Accountability, Parliamentary Budget Office, Institutions, Fiscal Policy, Oversight, Parliament, Legislative Budget Offices, Independent Fiscal Institutions
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