Performance Budgeting: Linking Funding and Results

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Overview

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. In a combination of thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness. Its coverage is truly international, spanning developed, developing and middle-income countries. Implementation strategy and the supporting accounting, performance measurement and other systems are systematically treated.

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Product Details

  • ISBN-13: 9780230553569
  • Publisher: Palgrave Macmillan
  • Publication date: 11/27/2007
  • Edition description: First Edition
  • Pages: 496
  • Product dimensions: 6.00 (w) x 9.00 (h) x 1.37 (d)

Meet the Author

MARC ROBINSON joined the Fiscal Affairs Department of the IMF in 2004, and has advised governments around the world on fiscal reform. He was previously a Professor of Economics and senior civil servant in Australia.

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Table of Contents

Preface—T. Ter-Minassian
• Performance Budgeting Models and Mechanisms—M.Robinson
• PART I: THE PERFORMANCE INFORMATION FOUNDATIONS
• Informing Performance Budgeting—M. Robinson
• Results Information—M. Robinson
• Cost Information—M. Robinson
• Program Classification—M. Robinson and H. van Eden
• Performance Auditing and Performance Budgeting—D. Shand
• PART II: LINKING BUDGETS TO PERFORMANCE
• Making Performance Budgeting Work—M. Robinson
• Experience of OECD Countries with Performance Budgeting—T. Curristine
• Improving Allocative Efficiency—J. Brumby
• U.S. Program Assessment Rating Tool—D. Fantone
• Performance in the New French Budget System—B. Lannaud
• Performance Budgeting in England: Public Service Agreements—P. Smith
• Chile—M. Guzman
• Results and Services Plans and Budget Reform in New South Wales—J. Pierce and M. Di Francesco
• Formula Funding and Performance Budgeting—P. Smith
• Purchaser-Provider Systems—M. Robinson
• Three Decades of Reforms in Spain—J. R-H. Carbonell, E. Z. Goñi, J. L. Fernández, and T. T. Iturriaga
• Performance Budgeting, Motivation and Incentives—M. Robinson and E. Paul
• PART III: IMPLEMENTATION STRATEGY AND SEQUENCING
• Challenges to Implementation—J. Diamond
• Public Management Reform in France—B.Chevauchez
• Russia: A Case Study—E. Belyanova, O. Hovland and A. Lavrov
• The Experience of Bogotá—I. Fainboim
• Performance and Budgeting under the Separation of Powers—P. Joyce
• Formula Funding in Ethiopian Higher Education—K. Ashcroft
• Wage Spending Flexibility in Low-Income Countries—M. Davies, M. Verhoeven and V. Gunnarsson
• Glossary
• About the Authors

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