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Integrating Current and Development Budgets: A Four-Dimensional Process

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  • David Webber

Abstract

For most developing and transition countries, the integration of current and capital (or “development”) budgets is a major step towards improved budget management and more effective public finance institutions. Moving to a unified budget, however, can be a technically and managerially demanding task that involves legislative, institutional, budget presentation and expenditure management issues. Countries undertaking this step need to understand each of these dimensions, how they interact with each other, and how they may affect various aspects of the budget system.

Suggested Citation

  • David Webber, 2007. "Integrating Current and Development Budgets: A Four-Dimensional Process," OECD Journal on Budgeting, OECD Publishing, vol. 7(2), pages 93-107.
    • Handle: RePEc:oec:govkaa:5l4fghl6v2lr
    DOI: 10.1787/budget-v7-art10-en
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    Cited by:

    1. Ms. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 2008/160, International Monetary Fund.

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