This study, undertaken with the OECD Environment Directorate, examines how multi-year budgetary processes work in practice in both high income OECD countries ( Australia and the Netherlands) and in aid-receiving countries (Armenia, South Africa and Uganda). A main objective of the study is to identify the opportunities for, and limits to, financing environmental management through general budget support. The analysis is structured around three major questions:
- Is the multi-year budgeting process, and more specifically the medium-term expenditure frameworks (MTEFs) in the studied countries policy-based and do they have credible medium-term estimates, therefore supporting efficiency and effectiveness at the sector level?
- Does the environment sector have systems and processes that support the efficient and effective use of the resources at its disposal?
- Is environmental policy a priority, does it receive equal treatment, or is it of low priority when it comes to competition for budgetary resources?