By Marc Robinson, M. Robinson
This publication examines the idea and perform of functionality budgeting, which goals to hyperlink the investment of presidency enterprises to the implications they carry to enhance the potency of public spending. In a mix of thematic stories and case experiences, it basically offers the various diversity of latest functionality budgeting versions and examines their effectiveness. Its assurance is actually overseas, spanning constructed, constructing, and middle-income international locations. Reflecting this, its case reviews diversity from the state-of-the-art use of functionality objectives within the funds strategy within the uk to the implementation of performance-based college investment in Ethiopia. the must haves for powerful functionality budgeting--including the improvement of excellent functionality measures and accounting structures for costing the implications added by means of government--are systematically handled, as is implementation approach. for additional info on how you can buy a replica of this name, please stopover at http://www.palgrave.com/economics/imf/index.asp.
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Extra info for Performance Budgeting: Linking Funding and Results
Example text
D. : Harvard University Press). GAO (General Accounting Office), 1999, Performance Budgeting: Initial Experiences Under the Results Act in Linking Plans with Budgets, GAO/AIMD/GGD-99–67 (Washington: GAO). ——, 2002, Results-Oriented Cultures: Insights for US Agencies from Other Countries’ Performance Management Initiatives, GAO-02–862 (Washington: GAO). T. Godfrey, 1992, “The Total Unit Cost Approach to Government Financial Management,” Government Accountants Journal, Vol. 40(4), pp. 15–20. gov. uk/Documents/Public_Spending_and_Services/publicservice_performance/pss_perf_index.
The performance budgeting demand for freedom from detailed budgetary line-item controls is, for example, one element of the broader “let the managers manage” theme. Similarly, the notion of funding-linked targets for agency outputs/ outcomes is a specific budgetary application of the broader managing-for-results notion of using target-setting to improve public management. It is therefore not surprising that some have defined performance budgeting in such a way as to equate it to the overall managing-for-results package of reforms.
This calls, in the recent words of the British Chancellor of the Exchequer, for “a bonfire of the old input, interventionist, departmentalist controls over front line public service managers—which is too often what they still find frustrating” (Brown, 2003). The close relationship between managing-for-results and performance budgeting is obvious. The performance budgeting demand for freedom from detailed budgetary line-item controls is, for example, one element of the broader “let the managers manage” theme.