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Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 1451858361
Category : Business & Economics
Languages : en
Pages : 29
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Book Description
Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform elements. First, any existing program structure must be set in the wider context of strategic budget planning and medium-term budget frameworks. Second, this typically involves redesigning and refining existing program structures. Third, existing budget-costing systems and associated skills will probably need to be improved. Fourth, and perhaps most difficult, a new system of accountability and budget incentives needs to be introduced. For emerging market economies, these should be viewed as the prerequisites for a successful introduction of the new performance-budgeting model.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 1451858361
Category : Business & Economics
Languages : en
Pages : 29
Get Book Here
Book Description
Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform elements. First, any existing program structure must be set in the wider context of strategic budget planning and medium-term budget frameworks. Second, this typically involves redesigning and refining existing program structures. Third, existing budget-costing systems and associated skills will probably need to be improved. Fourth, and perhaps most difficult, a new system of accountability and budget incentives needs to be introduced. For emerging market economies, these should be viewed as the prerequisites for a successful introduction of the new performance-budgeting model.
Author: Michiel S. de Vries
Publisher: Springer
ISBN: 3030020770
Category : Political Science
Languages : en
Pages : 279
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Book Description
This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.
Author: M. Robinson
Publisher: Springer
ISBN: 1137001526
Category : Business & Economics
Languages : en
Pages : 544
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Book Description
This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness.
Author: Elaine Yi Lu
Publisher: Routledge
ISBN: 1315525712
Category : Political Science
Languages : en
Pages : 204
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Book Description
Performance budgeting involves costs, from the drafting and passage of legal foundations, and the political capital and will to implement it, to training personnel to create a performance-oriented culture, and information technology requirements to track performance. Through comprehensive examination of performance budgeting laws, in-depth interviews of those practicing in government agencies, and quantitative survey analysis, Public Performance Budgeting examines the influence of performance measurement and evaluation on all phases of the budgeting process. Lu and Willoughby present original research and case studies to explore how performance is linked to public budgets and government results, its impacts on budgeting systems, and possible unintended consequences. A summary assessment of how performance measurement could and should play a role in furthering performance budgeting is explored in a concluding chapter. The first of its kind to spotlight budget practice through the lens of juvenile justice, this book is required reading for all those studying public budgeting, management, and policy.
Author: Donald Moynihan
Publisher: World Bank Publications
ISBN: 1464809550
Category : Business & Economics
Languages : en
Pages : 192
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Book Description
Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.
Author: David M. Walker
Publisher: DIANE Publishing
ISBN: 9781422304501
Category :
Languages : en
Pages : 76
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Book Description
This report examines: (1) the Office of Management & Budget's (OMB) & agency perspectives on the effects that the Program Assessment Rating Tool (PART) recommendations are having on agency operations & program results; (2) OMB's leadership in ensuring a complementary relationships between the PART & the Government Performance & Results Act of 1993 (GPRA); & (3) steps OMB has taken to involve Congress in the PART process. This report also followed up on issues raised in a Jan. 2004 report on the PART. Includes recommendations. Charts & tables.
Author: United Nations. Department of Economic and Social Affairs
Publisher: New York : United Nations
ISBN:
Category : Program budgeting
Languages : en
Pages : 122
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Book Description
Author: Gerald Miller
Publisher: Routledge
ISBN: 0429978049
Category : Political Science
Languages : en
Pages : 436
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Book Description
Performance Based Budgetingis the next volume in the ASPA Classics series. It covers the most influential, paramount research articles published on public budgeting and finance. The book will surely be of great interest and use to anyone concerned with public budgeting, and anyone enrolled in, or teaching, a course on this topic in an MPA program or a doctoral program in public administration, public affairs, political science, or economics/public finance.
Author: Michael J. Curro
Publisher: DIANE Publishing
ISBN: 9780756702403
Category :
Languages : en
Pages : 62
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Book Description
The Government Performance & Results Act of 1993 seeks to strengthen Federal decision-making & accountability by focusing on the results of Federal activities & spending. This report reviews selected FY 1999 performance plans to: (1) describe agencies' approaches to linking performance goals & budgetary resources, (2) examine characteristics that might be associated with different approaches to linking performance goals & budgetary resources, & (3) identify implications for future efforts to clarify the relationship between budgetary resources & results. Reviews 35 FY 1999 performance plans that covered entire agencies or large bureaus, services, or administration.
Author: Gregory L. Hager
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 142
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Book Description
