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From Program to Performance Budgeting

Author: Mr.Jack Diamond

Publisher: International Monetary Fund

Published: 2003-09-16

Total Pages: 29

ISBN-13: 1451858361

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.

Performance Budgeting in OECD Countries

Author: Teresa Curristine

Publisher: OECD Publishing

Published: 2007

Total Pages: 240

ISBN-13:

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This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.--Publisher's description.

Public Performance Budgeting

Author: Elaine Yi Lu

Publisher: Routledge

Published: 2018-10-26

Total Pages: 204

ISBN-13: 1315525712

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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.

Performance-Based Budgeting in the Public Sector

Author: Michiel S. de Vries

Publisher: Springer

Published: 2019-01-30

Total Pages: 279

ISBN-13: 3030020770

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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.

Performance Budgeting

Author: M. Robinson

Publisher: Springer

Published: 2007-08-30

Total Pages: 520

ISBN-13: 1137001526

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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.

Performance Management and Budgeting

Author: F Stevens Redburn

Publisher: Routledge

Published: 2015-01-28

Total Pages: 410

ISBN-13: 1317462947

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This book provides a fresh look at the process by which governments hold themselves accountable to their citizens for performance. Unlike the plethora of other books in the field, it examines all aspects of the Performance Management and Budgeting issue, not only from the federal, state, and local perspectives, but also internationally in both developing and developed countries.Covering both conceptual and theoretical frameworks in performance management and budget, the book analyzes the effectiveness of different approaches. Featuring insights from a group of distinguished contributors, it ties current performance management approaches into the century-old literature on public sector reform and management, and presents arguments for and against performance management as well as recommendations on how to improve the enterprise.

Performance Budgeting

Author: David M. Walker

Publisher: DIANE Publishing

Published: 2006-03

Total Pages: 76

ISBN-13: 9781422304501

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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.

Performance Budgeting

Author: Michael J. Curro

Publisher: DIANE Publishing

Published: 2000-10

Total Pages: 62

ISBN-13: 9780756702403

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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.

Toward Next-Generation Performance Budgeting

Author: Donald Moynihan

Publisher: World Bank Publications

Published: 2016-11-14

Total Pages: 184

ISBN-13: 1464809550

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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.

Performance Budgeting (with CD)

Author: William G. Arnold

Publisher: Berrett-Koehler Publishers

Published: 2008-07

Total Pages: 254

ISBN-13: 1523096071

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Improve Your Agency's Performance Budgets and Accountability Reports Performance Budgeting: What Works, What Doesn't is a must-have resource for government officials implementing performance budgeting within their organizations. The author examines performance budgets and accountability reports from a cross-section of federal agencies and offers an objective critique of both their form and content. Examples of the best—and the worst—federal performance budgeting efforts offer insights and lessons for agency officials charged with determining the best performance budgeting techniques to put into practice. Readers will benefit from reviewing examples of other organizations' work and will learn how to use evaluation tools to apply performance budgeting techniques to their own organizations. Understand the evolution of performance budgeting and its inherent advantages Examine the performance budgets and results for eleven federal agencies Benchmark against the best agency submissions, and avoid the pitfalls of poor budgets and accountability reports Identify the attributes of good performance measures and learn how to develop them Bonus! Includes a CD-ROM with the latest performance and accountability reports for all 24 CFO agencies.