Joint World Bank- IMF Country Budget Law Database

posted on: September 16, 2004

Drafting or amending public finance laws is a regular feature of public financial management work. On any given issue, such as a spring fiscal policy bill or financial reporting requirements, it may be possible to identify some good practices, but there is no general best practice in budget legislation. Laws need to be drafted to suite country legal, cultural, and political conditions. To aid in understanding public finance law and assist in reviewing or drafting legislation, a database of current budget system law (sometimes referred to as organic budget law, public finance acts, etc) has been established. These laws have been collected from numerous sources, including Bank and Fund staff, country Finance Ministries, and consultants. We have tried to obtain the latest laws, but make no assurance that these are in fact the latest compilations or reflect recent amendments. Most laws are available in English, and no assurance is made as to the accuracy of translation. Where known, the year of the law has been included.

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