underpinning cost assignment should be specific to the costing exercise. In these circumstances, costing is effectively a menu of techniques whose application in the context of budget and forward year estimates is _negotiated rather than directed_ . It should also not go unnoticed that because costing is in effect contingency-based, it makes it difficult, were it an objective, to compare common cost objects across government activities in a systematic way. Having said this, comparisons within programs and departments are still possible.

# **References and resources**

Allen, R. and Tommasi, D. Eds. 2001. _Managing Public Expenditures: A Reference Book for Transition Countries_ . Paris, OECD.

Dorotinsky, B. 2006. _Medium Term Expenditure Frameworks: Concepts and Lessons_ . World Bank Presentation, 2 May 2006.

Harris, J., R. Hughes, G. Ljungman and C. Sateriale. 2013. Medium-term budget frameworks in advanced economies: Objectives, design and performance. In M. Cangiano, T. Curristine and M. Lazare, Eds, _Public Financial Management and Its Emerging Architecture_ . Washington DC, International Monetary Fund, 137-173.

Lundback, E. J. 2008. _Medium-Term Budgetary Frameworks: Lessons for Austria from International Experience_ . IMF Working Paper 08/163, International Monetary Fund, Washington, DC.

OECD. 2012. _OECD International Database of Budget Practices and Procedures_ . <u>http://www.oecd.org/gov/budgeting</u> Overseas Development Institute. 2003. _Implementing a Medium-Term Perspective to Budgeting in the Context of National Poverty Reduction Strategies_ . Good Practice Guidance Note, November. http://www.odi.org.uk/publications/1460-implementing-medium-term-perspective- <u>budgeting-context-national-poverty-reduction-strategies</u> Oxford Policy Management. 2009. _A Suggestion for Making MTBF Reforms Simpler and More Achievable_ . OPM Briefing Notes 2009-2. Oxford, Oxford Policy Management. Painter, M. and Peters, B. Guy. Eds. 2010. _Tradition and Public Administration._ New York, Palgrave Macmillan.

Robinson, M. 2013a. Aggregate expenditure ceilings and allocative flexibility. _OECD Journal on Budgeting_ , 12 (3), 1-19.

Robinson, M. 2013b. _Program Classification for Performance-Based Budgeting: How to Structure Budgets to Enable the Use of Evidence_ . The World Bank Independent Evaluation Group Blue Booklet. Washington DC, The World Bank.

Schick, A. 2009. Budgeting for fiscal space. _OECD Journal on Budgeting_ , 9 (2), 1-18. World Bank. 1998. _Public Expenditure Management Handbook._ Washington DC, The World Bank.

World Bank. 2006. _Fiscal Policy For Growth and Development: An Interim Report_ . A report prepared for the Joint Development Committee. Washington DC, The World Bank. World Bank. 2013. _Beyond the Annual Budget: Global Experiences with Medium Term Expenditure Frameworks_ . Washington DC, The World Bank. Mikesell, J. 2011. _Fiscal Administration_ , Eighth Edition. Boston, Cengage Learning. New South Wales Treasury. 2007. _Service Costing in General Government Sector Agencies_ . TPP07-3. Sydney, New South Wales Treasury.

- <u>www.treasury.nsw.gov.au/__data/assets/pdf_file/0012/7410/tpp07 3.pdf</u>

New Zealand Treasury. 1994. _Improving Output Costing: Guidelines and Examples_ . Wellington, The Treasury.

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