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Budgeting Practices
and Procedures
in OECD Countries

Budgeting Practices
and Procedures in OECD
Countries

This work is published under the responsibility of the Secretary-General of the OECD. The
opinions expressed and arguments employed herein do not necessarily reflect the official
views of OECD member countries.
This document and any map included herein are without prejudice to the status of or
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and to the name of any territory, city or area.
ISBN 978-92-64-05968-9 (print)
ISBN 978-92-64-05969-6 (PDF)
The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use
of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli
settlements in the West Bank under the terms of international law.
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Please cite this publication as:
OECD (2014), Budgeting Practices and Procedures in OECD Countries, OECD Publishing.
http://dx.doi.org/10.1787/9789264059696-en

FOREWORD – 3
BUDGETING PRACTICES AND PROCEDURES IN OECD COUNTRIES © OECD 2014
Foreword
The OECD Budget Practices & Procedures Database is updated approximately every
four to five years and provides a comparative set of data on developments in budget
practices and procedures. The present report highlights the results of the 2012 OECD
Budget Practices & Procedures Survey and compares it with the 2007 data set which for a
number of subjects demonstrates notable evolutions in budget practices in OECD
countries over the period.
The survey is based on self-reporting from governments. Thirty-three OECD
countries responded to the survey. Iceland has not yet responded to the survey.
The sources of the 2012 data in this publication are the 2012 OECD Budget Practices
& Procedures Survey while the 2007 data, if not stated otherwise, are drawn from the
OECD Budget Practices & Procedures Database as described in OECD 2011a, which is a
draft report by Ian Hawkesworth and Lisa von Trapp, presented to the SBO Performance
& Results Network in November 2011. Several of the introductions to the chapters are
also based on the 2011draft report.
This report was prepared by Knut Klepsvik under the supervision of
Jón Ragnar Blöndal and Ronnie Downes of the OECD Budgeting & Public Expenditures
Division at the Public Governance & Territorial Development Directorate of the OECD.
The final revision was completed by Joung-Jin Jang and Ronnie Downes. Lisa von Trapp
contributed material on Independent Fiscal Institutions (Chapter 7). The questionnaire
was developed by Edwin Lau and Natalia Nolan Flecha. Natalia Nolan Flecha also
prepared the data cleaning guide in co-operation with Joung-Jin Jang who took charge of
the quality control of the country responses. Mafalda Trincao helped summarise the
country responses. Editorial and administrative support was provided by Bonifacio
Agapin.

TABLE OF CONTENTS – 5
Table of contents
Executive summary .......................................................................................................................9
Methodology.................................................................................................................................11
Chapter 1 Fiscal sustainability...................................................................................................13
Coverage of long-term fiscal projections (Q.14-16)......................................................................14
Prudent macroeconomic estimates (Q.12-16)................................................................................16
Sensitivity and fiscal risk analysis (Q.51, 15) ...............................................................................18
Fiscal rules that limit the budget (Q.18-24)...................................................................................20
Chapter 2 Medium-term expenditure frameworks (Q. 25-30)................................................35
Basic characteristics of medium-term frameworks (Q.25-30).......................................................36
Comprehensiveness and level of ceilings (Q.27a).........................................................................39
Length of ceilings and frequency of revisions of the ceilings (Q.27b)..........................................40
Chapter 3 Capital budgeting (Q. 34-35, 40-47).........................................................................43
Capital budgets and multi-year funding practices (Q.34-35) ........................................................44
Public-private partnership (PPP) practices (Q.40-42) ...................................................................44
Value-for-money assessment (Q.43-45)........................................................................................47
Chapter 4 Top-down budgeting techniques (Q. 3, 31-33)........................................................49
Role of the CBA (Q.1-3) ...............................................................................................................52
Budget circular (Q.32)...................................................................................................................53
Level of ceilings for the line ministries initial budget request (Q.31)...........................................55
Budgetary disputes (Q.33).............................................................................................................56
Chapter 5 Relaxing central input controls (Q. 50, 70-84)........................................................59
Number of line-items (Q.50a) .......................................................................................................60
Lump-sum appropriations (Q.70a) ................................................................................................62
Reallocation of appropriations (Q.72)...........................................................................................64
Authority to increase or cut appropriations after the budget is approved by the legislature
(Q.74-83) .......................................................................................................................................66
Carry-over of unused appropriations (Q.78, 81, 84) .....................................................................70
Borrowing against future appropriations (Q.73) ...........................................................................73
Chapter 6 Performance budgeting.............................................................................................75

6 – TABLE OF CONTENTS
Chapter 7 Budget transparency (Q. 6, 39, 51, 60-67)...............................................................81
Examples of available budget information and reporting in OECD countries
(Q.6, 39, 51, 61).............................................................................................................................82
Ensuring an effective role for the legislature (Q.6, 60, 64-67)......................................................88
Independent fiscal institutions.......................................................................................................96
Bibliography...............................................................................................................................101
Statistical annex.........................................................................................................................103
Figures
Figure 1.1. Actors responsible for long-term fiscal projections (Q14a)........................................15
Figure 1.2. Time span and revision frequency of long-term fiscal projections (Q14b-c) .............15
Figure 1.3. Links between long-term projections and the annual budget (Q14d) .........................16
Figure 1.4. Actors responsible for macroeconomic estimates (Q12) ............................................17
Figure 1.5. Time span of long-term macroeconomic estimates (Q13)..........................................18
Figure 1.6. Factors considered in the long-term fiscal projections (Q16).....................................18
Figure 1.7. Available sensitivity analysis and reviews of assumprions (Q51a) ............................20
Figure 1.8. Risk taken into account for entitlement spending (Q15a)...........................................20
Figure 1.9. Percentage of OECD countries using fiscal rules (Q18).............................................24
Figure 1.10. OECD average number of fiscal rules when applied (Q18)......................................24
Figure 1.11. Percentage of countries using fiscal rules according to the nu,ber of rules
applied (Q18).................................................................................................................................25
Figure 1.12a. Percentage of OECD countries using fiscal rules, according to type of rules
(Q18)..............................................................................................................................................25
Figure 1.12b. Fiscal rules used by OECD countries, according to type of rules, as a
percentage of total number of fiscal rules (Q18)...........................................................................26
Figure 1.13a.Kind of balance rules applied (Q21) ........................................................................27
Figure 1.13b Kind of rules applied (Q22) .....................................................................................28
Figure 1.13c. Kind of expenditure rules applied (Q19).................................................................28
Figure 1.13.d. Kind of revenue rules applied (Q20)......................................................................29
Figure 1.14. Kinds of expenditures covered by expenditure rules (Q19b)....................................29
Figure 1.15. Flexibility of fiscal rules during fiscal crisis (Q19-22) .............................................31
Figure 1.16. Time limit for fiscal rules (Q19-22)..........................................................................31
Figure 1.17. Legal basis for fiscal rules (Q19-22).........................................................................32
Figure 1.18. Enforcement mechanisms for fiscal rules (Q19-22)..................................................32
Figure 2.1. Percentage of OECD countries with MTEF in place (Q25)........................................37
Figure 2.2. Legal basis for MTEF (Q26).......................................................................................37
Figure 2.3. Who approves the MTEF? (Q28)................................................................................38
Figure 2.4. Are mandatory expenditures included in MTEF? (Q29).............................................38
Figure 2.5. Monitoring of MTEF (Q30)........................................................................................39
Figure 2.6. Levels of ceilings of MTEF (Q27)..............................................................................40
Figure 2.7. Length of ceilings (Q27b) ...........................................................................................41
Figure 2.8. Frequency of revision of ceilings (Q27b) ...................................................................41
Figure 2.9. Medium-term expenditure framework index ..............................................................42
Figure 3.1. Capital budgets in central governments (Q34)............................................................45
Figure 3.2. Funding of multi-year capital projects (Q35)..............................................................45

TABLE OF CONTENTS – 7
Figure 3.3. OECD countries with one or more PPP units in central government..........................46
Figure 3.4. Number of PPP units in central governments (Q40a).................................................46
Figure 3.5. Is CBA required to approve capital projects in line ministries (Q42).........................46
Figure 3.6. Use of value-for-money analysis on capital projects (Q43)........................................48
Figure 3.7. Specific tools used in value-for-money analysis (Q45) ..............................................48
Figure 4.1. Location of CBA (Q1) ................................................................................................53
Figure 4.2. Head of CBA (Q2) ......................................................................................................54
Figure 4.3. Responsibility of CBA (Q3)........................................................................................54
Figure 4.4. Content of the annual budget circular – selected items (Q32) ....................................55
Figure 4.5. Ceilings on the line ministries’ initial equest (Q31.....................................................57
Figure 4.6. Resolution of disputes between ministries in the budget formulation process
(Q33)..............................................................................................................................................57
Figure 5.1. Number of line item appropriations contained in the budget (Q50a)..........................61
Figure 5.2. Do agencies receive lump sum appropriations for operating expenditures?
(Q70)..............................................................................................................................................63
Figure 5.3. Sub-limits on lump sum appropriations (Q70b)..........................................................63
Figure 5.4. Reallocation regimes in 2012 and 2007 (Q72a)..........................................................65
Figure 5.5. Restrictions on reallocations in 2012 (Q72a)..............................................................65
Figure 5.6. Type of approval of reallocations (Q72b)...................................................................66
Figure 5.7. Regime for executive’s increase of spending after the budget has been
approved by the legislative (Q74,76, 79, 82).................................................................................67
Figure 5.8. Permission for the executive to increase spending after the budget has been
approved by the legislature (Q74, 76,79,82) .................................................................................68
Figure 5.9. Type of approval of an increase in spending after the budget has been
approved by the legislative (Q74, 76, 79, 82)................................................................................68
Figure 5.10. Regime for executive’s cut of spending after the budget has been approved
by the legislative (Q75, 77, 80, 83) ...............................................................................................69
Figure 5.11. Permission for the executive to cut spending after the budget has been
approved by the legislative (Q75, 77, 80, 83)................................................................................69
Figure 5.12. Type of approval of a spending cut after the budget has been approved by the
legislative (Q75, 77, 80, 83) ..........................................................................................................70
Figure 5.13. Carry-over regimes in 2012 and 2007 (Q78/79/84)..................................................71
Figure 5.14. Restrictions on carry-over in 2012 (Q8, 79, 84)........................................................72
Figure 5.15 Type of approval of carry over on spending (Q78, 79, 84)........................................72
Figure 5.16. Permission to borrow against future appropriations (Q73).......................................73
Figure 6.1. Does the CBA have in place a standard performance budgeting framework
which is applied uniformly across central government organisations?.........................................77
Figure 6.2. How is performance information generally used by line ministries in their
negotiations with the CBAs?.........................................................................................................77
Figure 6.3. What happens when performance targets are not met?...............................................78
Figure 6.4. Performance budgeting index .....................................................................................80
Figure 7.1. Are the economic assumptions underlying the budget and the methodology
used to establish them published/publicly available? (Q51a)........................................................83
Figure 7.2. Publicly available budget documents (Q51) ...............................................................83
Figure 7.3. Elements included in the budget document presented to the legislative (Q61) ..........85
Figure 7.4. Expenditure items considered as contingent liabilities (Q39).....................................85
Figure 7.5. Number of months after year-end that audited accounts are publicly disclosed
(Q60)..............................................................................................................................................87
Figure 7.6. Existence of a consolidated central government mid-year report (Q6k).....................88
Figure 7.7. Legislative amendment power (Q64)..........................................................................90

8 – TABLE OF CONTENTS
Figure 7.8. Is a vote on the budget a vote of confidence in the Government? (Q66 .....................90
Figure 7.9. Time table for presentation of budget and legislative debate, percentage of
OECD countries (Q6h+i)...............................................................................................................91
Figure 7.10. Time available for legislative debate of the government’s budget proposal
(Q6h+i) ..........................................................................................................................................92
Figure 7.11. Consequences if the budget is not adopted before the start of the fiscal year
(Q67)..............................................................................................................................................94
Figure 7.12. Existence of a specialised budget research office attached to the legislature
(Q60)..............................................................................................................................................95
Figure 7.13. Countries with independent fiscal institutions ..........................................................97
Figure 7.14. Independent fiscal institutions – number of staff......................................................97
Figure 7.15. Independent fiscal insitutions has staff that are seconded from another
institution.......................................................................................................................................97
Figure 7.16. Independent fiscal institutions – relationship with the legislature ............................99
Tables
Table 4.1 Top-down budgeting vs. bottom up budgeting..............................................................50
Table 5.1 Arguments for and against the use of carry-overs.........................................................71
Table 6.1 Types of performance measures....................................................................................78

EXECUTIVE SUMMARY – 9
Executive summary
This report provides a select overview of country responses on the OECD Budget
Practices & Procedures Survey 2012-13 sent to OECD countries in November 2012. The
2012 data are compared, where possible, with the 2007 data drawn from the OECD
Budget Practices & Procedures Database as described in Budgeting features that
strengthen fiscal policy in OECD countries (OECD 2011a). The report is divided into
seven chapters, which correspond to the seven main dimensions of the budget process.
Detailed data are available in the Statistical annex.
The first chapter deals with fiscal sustainability (i.e. the ability of governments to
maintain public finances at a credible and serviceable position over the long run, in light
of the prevailing mix of spending and revenue policies). These issues include long-term
fiscal projections, macroeconomic estimates, sensitivity and fiscal risk analysis, and fiscal
rules that constrain the budget. About two-thirds of OECD countries produce fiscal
projections covering a time span of more than 30 years. Most of these countries revise
their projections every 3-5 years or following a change in government. Twenty seven
percent of responding OECD countries do not produce long-term fiscal projections,
slightly more than in 2007 (Figure 1.2).
The second chapter is on medium-term expenditure frameworks (MTEFs). A well-
designed MTEF forces stakeholders to deal with the medium term perspective of
budgeting and budgetary policies rather than adopt an exclusively year-by-year approach.
Eighty eight percent of OECD countries report to have MTEFs in place. There is also a
tendency to establish ceilings on levels below total expenditure, such as programmes,
sectors or organisational level (Figure 2.6). However, most countries still revise their
ceilings annually (Figure 2.8). According to the OECD composite indicator for MTEFs,
Denmark and the Netherlands have established the strongest MTEFs (Figure 2.9).
The third chapter focuses on capital budgeting together with a snapshot of the use
of Public-Private Partnership (PPP) for capital investment. More countries prepared
separate capital and operational budgets in 2012 than in 2007, rising from about 45% to
61% in the responding OECD countries (Figure 3.1). Also more countries are funding
capital projects up-front (Figure 3.2).
Fifty-five percent of the responding OECD countries have established one or more
PPP units in the central/federal government, most of which are located in the Ministry of
Finance or in a subordinate body of the Ministry (Figure 3.3). About half of the OECD
countries do an absolute value-for-money analysis such as cost-benefit analysis for all
PPP projects and about two-thirds of the countries do such analysis for projects above a
certain threshold.
The fourth chapter discusses top down budgeting techniques in several sub-sections
focusing on: the role of the Central Budget Authority (CBA), the budget circular, the
level of ceilings for the line ministries’ initial budget request and resolving of budgetary
disputes.
Since 2007 more OECD countries have introduced top down budgeting and more
countries set ceilings for line ministries’ initial budget request. Thirty nine percent of

10 – EXECUTIVE SUMMARY
responding OECD countries reported overall ceilings without sub-ceilings while 33% of
the countries set ceilings on sector or programme levels (Figure 4.5).
There has been a change towards more collective power of resolving disputes in the
budget process (Figure 4.6) as allocation disputes are resolved by the cabinet in 39% of
responding OECD countries, up from 12% in 2007.
The fifth chapter discusses relaxing central input controls and highlights the number
of line items in the approved budget, to what extent agencies receive lump-sum
appropriations, schemes for the executive’s reallocations when the budget is approved,
schemes for carry-over of unused appropriations and permissions for the executive to
borrow against future appropriations. Introducing more budget flexibility for the budget
holders is a feature of budget reforms in many OECD countries aimed at enabling
government organisations to achieve their objectives efficiently and effectively.
The sixth chapter highlights the results of a parallel survey on performance
budgeting. Although performance budgeting practices are used in OECD countries, there
are large differences in the approaches taken and there is no consensus on the optimal
type of scheme that should be applied. In most countries that use performance
information in budgeting, there is a loose or indirect link between performance
information and funding. The OECD Performance Budgeting Index gives highest score to
Canada, Korea, Mexico and Switzerland.
The seventh chapter is on budget transparency and provides examples of available
budget information and reporting in OECD countries.
Budget transparency (openness about policy intentions, formulation and
implementation) is increasingly seen as central to a good governance agenda. A key
aspect of transparency is the extent to which the executive’s budget discloses the
underlying assumptions (macroeconomic and others) that set the fiscal framework within
which government organisations formulate their spending proposals. Eighty two percent
of responding OECD countries publish the macroeconomic assumptions and the
methodology used to establish them in the budget and in supporting documentation
(Figure 7.1), which is an improvement of 18 percentage points since 2007.
As of 2013, most OECD countries (18) have established or are establishing an
independent fiscal institution, up from 8 in 2007 and 16 in 2012 (Figure 7.13). The role
and structure of these bodies varies considerably across countries regarding relations to
the executive and the legislature, budget and staffing as well as mandate (e.g. forecasting
and monitoring).

METHODOLOGY– 11
Methodology
The OECD Budget Practices and Procedures Survey 2012-13 provides a
comprehensive set of data on most phases of the budget process: budget formulation,
adoption and execution. The data feed into the OECD Budget Practices and Procedures
Database which provides a comparative set of data on developments in budget practices
and procedures. The present report draws on both the 2012-13 survey and a draft report of
the 2007 data set (OECD 2011a) which for a number of subjects demonstrates notable
evolutions in budget practices in OECD countries over the period.
The 2012-13 data that are presented in this report are based on the country responses
of a questionnaire sent out to the OECD countries in November 2012. The questionnaire
was first piloted (by Canada, Germany and Korea) before being rolled out to all OECD
countries. The OECD Secretariat has performed a quality control of the country responses
that included a comparison with the 2007 data and other international datasets such as the
IMF Fiscal Rules Database. During the quality control process the countries were invited
to clarify and verify any changes from the earlier data. A preliminary version of the report
provided an opportunity for the OECD SBO delegates to comment and validate the
results. More detailed data on the country responses are available in the Statistical annex.
The complete survey provides an even richer data set than is covered in this report and
annex, which mainly focus on core budgeting themes and principles. All survey data will
be made available in the updated online OECD Budget Institutions Database.
The existing budget database (2007 data) covers OECD countries and a wide set of
countries outside the OECD, totalling 97 countries across the world. The OECD has
entered into agreements with other international organisations as well as with other
countries across the world in order to update the database. These regional budget surveys
will eventually feed into the online budget database. On this basis, the OECD database
will present a truly comprehensive overview – in terms of both international coverage and
of in-depth analysis – of how countries manage and implement their budgets, and will
allow for continuing high-quality analysis and knowledge-sharing on effective and
innovative practices.
This report is organised according to the seven main dimensions of the budget process
including: fiscal sustainability, medium-term expenditure frameworks (MTEFs), capital
budgeting, performance related budgeting, and issues of budget transparency.
In the figures and throughout the text of this report, the OECD average refers to the
un-weighted, arithmetic mean of the OECD countries for which the data are available.
The sources for all the figures is the 2012 OECD Budget Practices & Procedures Survey
unless indicated otherwise. The report also includes two composite indicators on
medium-term expenditure frameworks (Box 2.2) and performance budgeting (Box 6.1).

1. FISCAL SUSTAINABILITY– 13
Chapter 1
Fiscal sustainability
This chapter focuses on fiscal sustainability issues that create an important context for the
medium-term and the annual budget process. These issues focus on long-term fiscal projections,
macroeconomic estimates, sensitivity and fiscal risk analysis, and fiscal rules that constrain the
budget. Public fiscal sustainability is the ability of governments to maintain public finances at a
credible and serviceable position over the long run, in light of the prevailing mix of spending
and revenue policies. It also takes into account debt servicing costs and future socio-economic
and environmental factors that challenge public budgets.
The statistical data for Israel are supplied by and under the responsibility of the relevant
Israeli authorities. The use of such data by the OECD is without prejudice to the status of
the Golan Heights, East Jerusalem and Israeli settlements in the West bank under the
terms of international law.

14 – 1. FISCAL SUSTAINABILITY
Public fiscal sustainability is the ability of public governments to maintain public
finances at a credible and serviceable position over the long run, in light of the prevailing
mix of spending and revenue policies. Public fiscal sustainability also takes into account
debt servicing costs and future socio-economic and environmental factors that challenge
the public budgets. Prudent macro-economic assumptions, sensitivity and risk analysis
and appropriate fiscal rules would help to orient spending and revenue policies within
sustainable levels in the short run and over the medium term. For the longer perspective,
long-term fiscal projections (incorporating demographic and socio-economic trends)
could be a necessary analytical tool.
Coverage of long-term fiscal projections (Q.14-16)
Long-term fiscal uncertainty is a challenge for most OECD countries. A growing
elderly population, higher longevity and increased demand for health services, and in
some cases simultaneous reductions in the government’s tax base, are some factors that
create long-term challenges. Persistent fiscal deficits in recent years, a high debt level and
off-budget contingent liabilities in several OECD countries require an adequate policy
response in terms of fiscal planning. Such long-term challenges can be addressed, for
example, through structural reforms of the public sector and entitlement programmes. The
benefits from such reforms typically have only a limited impact on public budgets in the
short to medium-term, but yield greater benefits over the longer term. Long-term fiscal
projections can play a useful role in identifying the expected future costs and associated
debt of current policies in light of forecast demographic and economic developments.
Long-term projections of the public sector’s role in the economy would also
contribute to the informed political and public discussion of a broader reform agenda, to
ensure that the costs of the public sector are proportionate to the benefits delivered to
society, and to issues of affordability. The size and structure of the public sector in
several OECD countries pose challenges in terms of long-term sustainability. Some
governments also present long-term fiscal challenges in a cross-generational perspective,
in order to distribute benefits and cost in a reasonable way over generations.
In most OECD countries the Central Budget Authority (CBA) is responsible for long-
term fiscal projections (Figure 1.1 and Table A1.1 in the Statistical annex). In some
countries this responsibility is located in other departments of the Ministry of Finance
other than the CBA or in other core ministries. In Belgium, Czech Republic, Finland,
Greece and Portugal this responsibility is carried out by other departments of Ministry of
Finance; in France, Japan and Spain by another ministry or Cabinet Office. Only four
OECD countries have assigned this responsibility to an independent institution (Austria,
Germany, Netherlands and United Kingdom).
About two-thirds of OECD countries produce long-term fiscal projections covering a
time span of more than 30 years. Of these countries, most revise their projections every 3-
5 years or following a new government. Chile and Japan are the only countries with fiscal
projections covering 11-30 years, which are revised every year. Since 2007 the number of
countries that do not produce long-term (more than 10 years) fiscal projections has risen
slightly by 3 percentage points to 27% of responding OECD countries. Those countries
produce fiscal projections that cover a time span of up to five years and revise the
projections every year, except for Israel where the fiscal projections cover 6-10 years
with no regular revision frequency (Figure 1.2 and Table A1.2 in the Statistical annex).

1. FISCAL SUSTAINABILITY– 15
Half of OECD countries require that the annual budget or medium-term framework
shall be either based on, or consistent with, the long-term fiscal projections (Figure 1.3
and Table A1.3 in the Statistical annex).
Figure 1.1. Actors responsible for long-term fiscal projections (Q14a)
Figure 1.2. Time span and revision frequency of long-term fiscal projections (Q14b-c)
Notes:
1) Percentage of participating OECD countries (33 in 2012 and 33 in 2009). The 2007 data are drawn from
Government at a Glance 2009, table 17.1.
2) In 2012, "No long-term projections" refers to countries having fiscal projections of up to 10 years.
18
11
4
Central budget authority / finance
ministry
Other government body
Independent body (outside of
legislature and executive)
0 %
10 %
20 %
30 %
40 %
50 %
60 %
70 %
2012 2007 2012 2007 2012 2007 2012 2007
No long-term projections
(less than 10 years)
Between 11-30 years Between 31-50 years Over 50 years
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The Project Gutenberg eBook of Allied Cookery:
British, French, Italian, Belgian, Russian

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Title: Allied Cookery: British, French, Italian, Belgian, Russian
Compiler: Grace Clergue Harrison
Author of introduction, etc.: Raoul Dandurand
Stephen Leacock
Ella Wheeler Wilcox
Compiler: Gertrude Clergue
Release date: February 17, 2014 [eBook #44947]
Most recently updated: October 24, 2024
Language: English
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*** START OF THE PROJECT GUTENBERG EBOOK ALLIED COOKERY:
BRITISH, FRENCH, ITALIAN, BELGIAN, RUSSIAN ***

The Project Gutenberg eBook, Allied Cookery, by Grace Glergue
Harrison and Gertrude Clergue
Note: Images of the original pages are available through Internet
Archive. See https://archive.org/details/cu31924003580838
Allied
Cookery
British
French
Italian
Belgian
Russian
Arranged by
Grace Clergue Harrison
and
Gertrude Clergue
TO AID THE WAR SUFFERERS IN THE DEVASTATED DISTRICTS
OF FRANCE

Introduction by
Hon. Raoul Dandurand
Commandeur de la Légion d'Honneur
Prefaced by
Stephen Leacock and Ella Wheeler Wilcox
G. P. Putnam's Sons
New York and London
The Knickerbocker Press
1916
Copyright, 1916
BY
GRACE CLERGUE HARRISON
The Knickerbocker Press, New York

THE PURPOSE
of this little book is to procure funds in aid of the farmers in that part
of France which was devastated by the invasion of the German armies
and subsequently regained by the French.
This region, in part, one of the most fertile in France, and which
sustained hundreds of thousands of inhabitants engaged in agricultural
pursuits, has been left desolate, with all buildings destroyed and all
farming implements, cattle, and farm products taken off by the
invaders for military uses.
Its old men, women, and children, who survived the slaughter of
invasion, are now undertaking the labour of restoring their farms. To
help in the supply of seeds, farm implements, and other simple but
essential means of enabling these suffering people to regain by their
own efforts the necessaries of life, the compilers offer to the public
this book on Cookery.
Its proceeds will be distributed by Le Secours National, of France,
whose effective organization assures its best and most helpful
disposition.
An acknowledgment must be made for the kind assistance of
friends in securing desirable recipes. There are some that will be novel
to many households, and all of them will give satisfaction when exactly
followed.
The compilers will gladly answer requests for information from any
one wishing further to support this cause.
Mrs. Wm. Lynde Harrison,
Milestone House,
Branford, Conn.

Miss Gertrude Clergue,
597 Sherbrooke Street West,
Montreal.

CONTENTS
PAGE
Introduction. Hon. R. Dandurand 5
Allied Food. Stephen Leacock 8
Foreword. Ella Wheeler Wilcox 12
Charlotte de Pommes. Elise Jusserand 14
SOUPS
Bouillabaisse 15
Borcht 16
Mushroom Soup 17
Serbian Chicken Soup 17
Vegetable Soup 18
Lettuce Soup 19
Pot-au-Feu 19
Onion Soup 20
Soldiers' Soup 21
Stschi 21
Buraki 22
Lentil Soup 22
Black Bean Soup 23
Fish Chowder 23
FISH
Roast Oysters 24
Raie au Beurre Noir 24
Salmon Tidnish 25
Aubergine Aux Crevettes 25
Lobster Beaugency 26
Scallops en Brochette 26

Filet of Sole Florentine 26
Salmon Teriyaki 27
Filet of Sole Marguery 28
Codfish with Green Peppers 28
Herring Roes, Baked 29
Creamed Fish 30
Mousseline of Fish 30
Haddock Mobile 31
Kedgaree 31
Pickled Salmon 31
MEATS AND ENTRÉES
Russian Pirog Kulbak 33
Carbonade Flamande 33
Blanquette of Veal 34
Blanquette of Chicken 35
Stracotto 35
Duck St. Albans 36
Boned Turkey 37
Chicken and Cabbage 37
Leg-of-Mutton Pie 38
Russian Steaks 38
Another Russian Method for Beef-Steaks 39
Stewed Kidneys 39
Chicken 40
Baked Ham 40
Rillettes de Tours 41
Rice and Mutton 42
Baked Eggs 42
Tripe 42
Tripe, Italian 43
Timbale of Partridges 44
Stewed Hare 44
Indian Pilau 46

Stuffed Beef Steaks 47
Podvarak 47
Ribs of Pork en Casserole 48
Salmis de Lapin 48
Sheep's Head 49
Macaroni Pie 50
Kidney and Mushrooms 51
CURRIES
Indian Curry 52
Fricassee of Chicken 52
A Simpler Indian Curry 53
Another Curry Sauce 54
PASTES, CHEESE, ETC.
Macaroni with Cheese 56
Macaroni 56
Polenta with Cheese 57
Lentil Croquettes 57
Risotto 58
Risotto Milanaise 58
Ravioli 59
Egg Coquilles, with Spinach 60
Pirog of Mushrooms 60
Paste for Russian Pirog 60
Eggs Romanoff 61
Œufs Pochés Ivanhoe 61
Cheese Puffs 61
Moskva Cheesecakes 62
Cheese Fritters 62
Cheese Pudding 63
Chicory or Endive 63
Stewed Cos Lettuces 63
Asparagus 64

Celery Croquettes 65
Ragoût of Celery 66
Stuffed Onions 67
Onions, Venetian Style 67
Fried Pumpkin or Squash 68
Cucumbers 68
Sarma 69
Polenta Pasticciata 70
Fried Bread with Raisins 71
Polenta Croquettes 72
Rice with Mushrooms 72
Timbales of Bread with Parmesan Sauce 73
SAUCES
Cheese Sauce 74
Tomato Sauce 74
Another Tomato Sauce 74
Mustard Sauce 75
A Meat Sauce 75
Another Meat Sauce 76
Lombarda Sauce 76
Horse-Radish Sauce 77
Gnocchi di Semolina 77
SALADS
Italian Salad 79
Lettuce Salad 79
Sandwich Dressing 79
Salad Dressing 80
Cheese Dressing 80
VEGETABLES
Potato Cakes 81
Petits Pois 81

String Beans 81
Red Cabbage 82
Cabbage with Cheese Sauce 82
Glazed Onions 83
Spinach Soufflé 83
PUDDINGS, CAKES, ETC.
French Pancakes 84
Crepes Suzette 84
Sauce for Crepes Suzette 84
Another Suzette Pancake 85
Kisel 85
Carrot Pudding 86
Old English Plum Pudding 86
Banana Trifle 87
Cream Tart 87
Chocolate Pudding 88
Fried Apples 89
Orange Pudding 89
Oat Cakes 90
Tea-Cakes 91
Tea Pancakes 91
Canadian War Cake 92
Serbian Cake 92
Ravioli Dolce 93
Chestnuts 93
Gnocchi of Milk 94
Almond Pudding 94
Chestnut Fritters 95
Chestnut Cream 95
Tapioca Pudding 96
Ginger Ice-Cream 97
Almond Cake 97
Queen Cakes 98

Francescas 98
Oat Cakes 98
Gateau Polonais 99
Anise Cakes 99
Gordon Highlander Gingerbread 100
Scotch Short Bread 100
Cramique 100
Gaufres 101
Pets de Nonne 101
Brioche de la Lune 102
Victoria Scones 103
Nut Bread 103
Bran Muffins 103
Scotch Scones 104
Blinni 104
Baked Hominy 104
Marrons Glacés 105
Small Cucumber Pickles 105
Preserved Strawberries 106
Rhubarb Jelly 107
Tomato Soup for Canning 107
Budo Cup 108

INTRODUCTION
COMITÉ FRANCE-AMÉRIQUE
(Section Canadienne)
Chambre-31, Edifice "Duluth"
Montréal, March 2, 1916.
Mrs. Wm. Lynde Harrison,
Miss G. Clergue.
Mesdames:
Vous désirez faire quelque chose pour venir en aide aux victimes de
la guerre en France et, dans ce but, vous publiez un livre utile dont
vous faites tous les frais d'impression de manière à ce que le produit
total de la vente soit versé au Comité de Secours National de Paris.
Le but que vous vous proposez est fort louable car les besoins sont
grands au pays de France. On a fait dernièrement le recensement des
réfugiés belges et français chassés de leurs demeures et recueillis dans
les diverses communes de France. Ils sont plus de 900,000 et les
allemands out renvoyé en France par la voie de la Suisse plus de
100,000 prisonniers—vieillards, femmes et enfants—qu'ils ne voulaient
plus nourrir et qui out été rendus, dénués de tout, à la charité
publique. Tous ces malheureux doivent être vêtus de la tête aux pieds.
Les Etats-Unis et le Canada out heureusement fait leur part pour
soulager cette grande infortune, grâce aux appels réitérés de
l'American Relief Clearing House de Paris et de New-York et des divers
comités canadiens du Secours National de Paris, organisés par le
Comité France-Amérique.
Les hôpitaux français réclament aussi, à bon droit, notre sollicitude,
car c'est la France qui supporte le plus fort de l'assaut teuton sur la
frontière de l'Ouest et ses blessés doivent dépasser le demi million.

Devant cette grande détresse la Croix-Rouge américaine et la Croix-
Rouge canadienne ne sont pas demeurées indifférentes et des milliers
de caisses out été envoyées aux hôpitaux français. Malheureusement
la liste des calamités qui out fondu sur la France ne s'arrête pas là:
tout le territore envahi par les troupes allemandes, dont elles out été
chassées, qui va de la Marne à l'Aisne, et que couvraient des centaines
de villages prospéres dans une des régions les plus fertiles et les plus
riches de la France, a été ravagé par les troupes ennemies. Les
propriétaires de ces milliers de fermes—vieillards, femmes et enfants—
sont revenus à leurs foyers détruits pour relever leurs maisons et faire
produire à la terre la nourriture dont ils ont besoin. Ils ont tout perdu:
maisons, meubles, vêtements, animaux, instruments aratoires. Ce sont
ces derniers qui attirent particulièrement votre commisération. En face
de cette misère effroyable tous les cœurs s'émeuvent et chacun veut
apporter son aide à ces braves gens. Vous donnez au public une
occasion facile et agréable de faire ce geste en mettant à sa portée un
livre intéressant dont le prix ira soulager les nobles victimes de la
guerre en France.
Je vous souhaite une forte recette. Veuillez agréer, mesdames, avec
mes félicitations, l'expression de mes sentiments distingués.
Président du Comité France-Amérique
Section Canadienne.

ALLIED FOOD
As soon as I heard of the proposed plan of this book I became
positively frantic to co-operate in it. The idea of a cookery book which
should contain Allied Recipes and Allied Recipes only, struck me at
once as one of the finest ideas of the day.
For myself I have felt for some time past that the time is gone, and
gone for ever, when I can eat a German Pretzel or a Wiener Schnitzel.
It gives me nothing but remorse to remember that there were days
when I tolerated, I may even say I enjoyed, Hungarian Goulash. I
could not eat it now. As for Bulgarian Boosh or Turkish Tch'kk, the
mere names of them make me ill.
For me, for the rest of my life, it must be Allied Food or no food at
all. One may judge, therefore, with what delight I received the news of
this patriotic enterprise. I at once telegraphed to the editors the
following words:
"Am willing to place at your service without charge entire
knowledge of cookery. Forty-six years' practical experience."
To this telegram I received no reply. I am aware that there is, even
in cooking circles, a certain amount of professional jealousy. It may be
that I had overpassed the line of good taste in offering my entire
knowledge. I should have only offered part of it.
I therefore resolved that instead of writing the whole book as I had
at first intended, I would content myself with sending to the editors, a
certain number of selected recipes of a kind calculated to put the book
in a class all by itself.
I sent, in all, fifty recipes. I regret to say that after looking over the
pages of the book with the greatest care, and after looking also on the
back of them, I do not find my recipes included in it. The obvious

conclusion is that while this book was in the press my recipes were
stolen out of it.
The various dishes that I had selected were of so distinctive a
character and the art involved in their preparation so entirely
recherché that it seems a pity that they should be altogether lost.
They contained a certain je ne sais quoi which would have marked
them out as emphatically the perquisite of the few. To say that they
were dishes for a king is to understate the fact.
It is therefore merely in the public interest and from no sense of
personal vanity that I reproduce the substance of one or two of them
in this preface. There was a whole section, for example, on Eggs,
which I am extremely loath to lose. It showed how by holding an egg
down under boiling water till it is exhausted, it may be first cooked and
then be passed under a flat iron until it becomes an Egg Pancake. It
may be then given a thin coat of varnish and served in a railway
restaurant for years and years.
I had also an excellent recipe for Rum Omelette. It read: "Take a
dipper full of rum and insert an omelette in it. Serve anywhere in
Ontario." I am convinced that this recipe alone would have been worth
its weight in rum.
But it would be childish of me to lay too much stress on my own
personal disappointment or regret. When I realized what had
happened I felt at once that my co-operation in this book must take
some other form. I therefore sent to the editors a second telegram
which read:
"Am willing to eat free of charge all dishes contained in volume."
This offer was immediately accepted, and I am happy to assure
readers of this book that I have eaten each and every one of the
preparations in the pages that follow. To prevent all doubt I make this
statement under oath. I had intended to make merely an honest
statement of the fact but my friends tell me that a statement under
oath is better in such a case than a mere honest statement.

FOREWORD
God what a world! if men in street and mart
Felt that same impulse of the human heart
Which makes them in the hour of flame and flood
Rise to the meaning of true Brotherhood!
The heart of the world throbs with sympathy for the suffering
women and children in the war-devastated countries of Europe. He
who does not long to be a helper in this hour of vast need and
unprecedented anguish must be made of something more adamant
than stone. America owes a large debt to the culinary artists of
Europe. Without their originality and finished skill, in the creation of
savory dishes for the table, the art of entertaining in our land could
never have attained its present perfection.
Ever ready to incorporate in her own methods whatever other
countries had to offer as improvements, America has received from the
epicurean chefs of Europe conspicuous benefits. In every menu from
coast to coast, these facts make themselves evident. It is then fitting,
that at this crucial hour, we repay something of the debt we owe by
making this little cooking manual an instant and decided success,
knowing the proceeds from its sale will relieve such distress as we in
our sheltered homes can scarcely picture by the greatest effort of
imagination.
Our souls should be vessels receiving
The waters of love for relieving
The sorrows of men.
For here lies the pleasure of living:
In taking God's bounties and giving
The gifts back again.

CHARLOTTE DE POMMES
Prendre des pommes reinettes épépinées, émincées et sautées au
beurre avec quelques pincées du sucre et une demi-gousse de vanille.
De cette fondue de pommes qui ne doit pas être trop cuite, on
garnit un moule à charlotte dont les parois auront été revêtues
d'étroites tranches de mie de pain trempées dans du beurre épuré et
saupoudré de sucre.
Ces tranches de pain doivent être placées dans le moule, se
chevauchant, les unes sur les autres.
Garnir le fond du moule d'une abaisse de pain de mie également
beurrée et saupoudrée de sucre.
Recouvrir la charlotte d'une abaisse prise dans la croûte du pain de
mie afin de la protéger contre l'action trop vive du calorique.
Faire cuire la charlotte au four pendant 35 ou 40 minutes; la laisser
reposer pendant quelques minutes à l'étuve avant de la démouler, et la
servir avec une sauce à l'abricot, parfumée au Kirsch.
Ambassade de France aux Etats-
Unis.
March 2, 1916.

Soups
BOUILLABAISSE
(The national dish of Marseille)
Indeed, a rich and savory stew 'tis;
And true philosophers, methinks,
Who love all sorts of natural beauties,
Should love good victuals and good drinks.
And Cordelier or Benedictine
Might gladly, sure, his lot embrace,
Nor find a fast day too afflicting,
Which served him up a Bouillabaisse.
Thackeray.
Cut off the best parts of 3 medium-sized flounders and 6 butterfish
and put them aside; the remaining parts of the fish—skin, bones,
heads, etc.—boil in water 20 minutes; this should make 1 quart of fish
stock when strained.
Put 3 tablespoons of olive oil in stew-pan, add 4 chopped onions, 3
cloves of chopped garlic, a few sprigs of parsley, 1 bayleaf, ¼
teaspoon fennel, ¼ teaspoon saffron, ½ teaspoon whole black pepper
ground, salt, fry until golden brown. Then add 3 or 4 tomatoes and a
pimento, 1/3 quart of white wine, 2/3 quart of water, boil 15 minutes.
Strain and return to the kettle; add the flounder and butterfish in
pieces as large as possible, ½ lb. of codfish tongues, 1 lb. of eel; boil
10 minutes, add the fish stock, 1 lb. of scallops, boil 10 more minutes.
Rub together 1 oz. of flour and 1 oz. of butter; drop this in the soup in
little balls five minutes before serving. Then put in ½ lb. of shrimps
and 1 large boiled lobster cut in large pieces. Rub with garlic some
round slices of bread and serve the Bouillabaisse on them.
This will serve 12 persons.

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