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:

1. 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?
2. Does the environment sector have systems and processes that support the efficient and effective use of the resources at its disposal?
3. Is environmental policy a priority, does it receive equal treatment, or is it of low priority when it comes to competition for budgetary resources?