Does Performance Budgeting Work

Author : Marc Robinson,Jim Brumby
Publisher : Unknown
Page : 0 pages
File Size : 48,8 Mb
Release : 2005
Category : Program budgeting
ISBN : OCLC:1101891011

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Does Performance Budgeting Work? by Marc Robinson,Jim Brumby Pdf

This paper attempts to ascertain what light the empirical literature sheds on the efficacy of performance budgeting. Performance budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to public sector entities and their outcomes and/or outputs through the use of formal performance information in resource allocation decision making. The paper seeks to identify and examine the literature on 'government-wide' performance budgeting systems - that is, systems used by central budget decision makers (ministry of finance and political executive) to link the funding they provide to those agencies' performance. Performance budgeting principles are, however, applied not only on a government wide basis, but also in funding systems applied to specific categories of government services. This paper does not attempt to review the empirical literature on all such 'sectoral' performance budgeting systems. Rather, it undertakes a case study of the literature on one specific sectoral system - output-based hospital funding systems.

Author : Elaine Yi Lu,Katherine Willoughby
Publisher : Routledge
Page : 204 pages
File Size : 40,9 Mb
Release : 2018-10-26
Category : Political Science
ISBN : 9781315525716

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Public Performance Budgeting by Elaine Yi Lu,Katherine Willoughby Pdf

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 : M. Robinson
Publisher : Springer
Page : 520 pages
File Size : 41,9 Mb
Release : 2007-08-30
Category : Business & Economics
ISBN : 9781137001528

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Performance Budgeting by M. Robinson Pdf

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 : Michiel S. de Vries,Juraj Nemec,David Špaček
Publisher : Springer
Page : 279 pages
File Size : 47,7 Mb
Release : 2019-01-30
Category : Political Science
ISBN : 9783030020774

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Performance-Based Budgeting in the Public Sector by Michiel S. de Vries,Juraj Nemec,David Špaček Pdf

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 : United States. Bureau of the Budget
Publisher : Unknown
Page : 68 pages
File Size : 52,9 Mb
Release : 1950
Category : Management
ISBN : UOM:39015081273065

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Work Measurement in Performance Budgeting and Management Improvement by United States. Bureau of the Budget Pdf

Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 30 pages
File Size : 52,9 Mb
Release : 2003-02-01
Category : Business & Economics
ISBN : 9781451845204

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Performance Budgeting by Mr.Jack Diamond Pdf

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.

Author : F Stevens Redburn,Robert J. Shea,Terry F. Buss,David M. Walker
Publisher : Routledge
Page : 368 pages
File Size : 53,5 Mb
Release : 2015-01-28
Category : Business & Economics
ISBN : 9781317462958

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Performance Management and Budgeting by F Stevens Redburn,Robert J. Shea,Terry F. Buss,David M. Walker Pdf

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.

Author : Donald Moynihan,Ivor Beazley
Publisher : World Bank Publications
Page : 184 pages
File Size : 49,8 Mb
Release : 2016-11-14
Category : Business & Economics
ISBN : 9781464809552

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Toward Next-Generation Performance Budgeting by Donald Moynihan,Ivor Beazley Pdf

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 : William G. Arnold CDFM-A, CCA
Publisher : Berrett-Koehler Publishers
Page : 256 pages
File Size : 48,7 Mb
Release : 2008-07-01
Category : Business & Economics
ISBN : 9781523096084

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Performance Budgeting (with CD) by William G. Arnold CDFM-A, CCA Pdf

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.

Author : Alfred Tat-Kei Ho,Maarten de Jong,Zaozao Zhao
Publisher : Routledge
Page : 318 pages
File Size : 49,5 Mb
Release : 2019-06-04
Category : Political Science
ISBN : 9781351055284

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Performance Budgeting Reform by Alfred Tat-Kei Ho,Maarten de Jong,Zaozao Zhao Pdf

Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process. Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.

Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 29 pages
File Size : 42,7 Mb
Release : 2003-09-16
Category : Business & Economics
ISBN : 9781451858365

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From Program to Performance Budgeting by Mr.Jack Diamond Pdf

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 : Janet M. Kelly
Publisher : M.E. Sharpe
Page : 260 pages
File Size : 48,8 Mb
Release : 2015-05-18
Category : Business & Economics
ISBN : 9780765630063

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Performance Budgeting for State and Local Government by Janet M. Kelly Pdf

Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.

Author : Gerald Miller
Publisher : Routledge
Page : 520 pages
File Size : 48,5 Mb
Release : 2018-03-05
Category : Political Science
ISBN : 9780429978043

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Performance Based Budgeting by Gerald Miller Pdf

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 : United States. General Accounting Office
Publisher : Unknown
Page : 20 pages
File Size : 53,9 Mb
Release : 1993
Category : Budget
ISBN : UIUC:30112033946358

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Performance Budgeting by United States. General Accounting Office Pdf

Author : Michael J. Curro
Publisher : DIANE Publishing
Page : 62 pages
File Size : 51,8 Mb
Release : 2000-10
Category : Electronic
ISBN : 0756702402

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Performance Budgeting by Michael J. Curro Pdf

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.