Performance Budgeting

1. Front Matter

   Pages i-xxviii

   PDF

2. Performance Budgeting Models and Mechanisms

   1. Performance Budgeting Models and Mechanisms

      • Marc Robinson

      Pages 1-18

3. Performance Information Foundations

   1. Front Matter

      Pages 19-19

      PDF

   2. Informing Performance Budgeting

      • Marc Robinson

      Pages 21-25

   3. Results Information

      • Marc Robinson

      Pages 26-45

   4. Cost Information

      • Marc Robinson

      Pages 46-62

   5. Program Classification

      • Marc Robinson, Holger van Eden

      Pages 63-87

   6. Performance Auditing and Performance Budgeting

      • David Shand

      Pages 88-109

4. Linking Budgets to Performance

   1. Front Matter

      Pages 111-111

      PDF

   2. Making Performance Budgeting Work

      • Marc Robinson

      Pages 113-127

   3. Experience of OECD Countries with Performance Budgeting

      • Teresa Curristine

      Pages 128-143

   4. Improving Allocative Efficiency

      • Jim Brumby

      Pages 144-166

   5. US Program Assessment Rating Tool

      • Denise M. Fantone

      Pages 167-192

   6. Performance in the New French Budget System

      • Brice Lannaud

      Pages 193-210

   7. Performance Budgeting in England: Public Service Agreements

      • Peter C. Smith

      Pages 211-233

   8. The Chilean Experience

      • Marcela Guzmán

      Pages 234-247

   9. Results and Services Plans and Budget Reform in New South Wales

      • John Pierce, Michael Di Francesco

      Pages 248-271

   10. Formula Funding and Performance Budgeting

       • Peter C. Smith

       Pages 272-295

   11. Purchaser-Provider Systems

       • Marc Robinson

       Pages 296-311

   12. Three Decades of Reforms in Spain

       • Jesús Ruiz-Huerta, Eduardo Zapico, Javier Loscos, Tamón Takahashi

       Pages 312-329

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.

• Auditing
• efficiency
• foundation
• funding
• information
• management
• performance
• public management
• rating
• Russia
• service
• strategy

• Fiscal Affairs Department of the IMF, USA

  Marc Robinson

KATE ASHCROFT Independent Educational Consultant, Ethiopia and Zambia; Visiting Professor, University of Northampton, UK; Visiting Professor, University of Wales Institute, Cardiff, UK ELENA BELYANOVA Managing Partner, ECORYS Nederland BV; Economic Analysis Chair, Economic Department, Moscow State University, Russia; Chair, Board of the Economic Development and Civil Society Foundation, Russia JIM BRUMBY Office of Budget and Planning, International Monetary Fund, USA BENOÎT CHEVAUCHEZ Controleur Général and Consultant, France; Lecturer, Public Finance, Sciences Po, France; Lecturer, Public Finance, Paris I La Sorbonne, France TERESA R CURRISTINE Budgeting and Public Expenditure Division, OECD Public Governance Directorate, France MATT DAVIES Senior Economist, Asia and Pacific Department, Interntional Monetary Fund MICHAEL DI FRANCESCO Principal Advisor, Financial Management Policy, NSW Treasury, Australia JACK DIAMOND Retired Division Chief, Public Financial Management Division I, Fiscal Affairs Department, International Monetary Fund, USA ISRAEL FAINBOIM Technical Assistance Advisor, Public Financial Management Division, Fiscal Affairs Department, International Monetary Fund, USA DENISE FANTONE Acting Director, Education, Workforce, and Income Security, US Government Accountability Office (GAO), USA VICTORIA GUNNARSSON Research Officer, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USA MARCELA GUZMÁN Principal ofPoliteia, Santiago de Chile, Chile OLE HOVLAND Director, European Bank for Reconstruction and Development (Representative for Norway, Finland and Latvia) BRICE LANNAUD Manager, Performance Project, Directorate of Budgetary Reform, Ministry of Economy, Finance and Industry, France ALEXEY LAVROV Director of Budget Policy, Russian Ministry of Finance, Russia JAVIER LOSCOS Lecturer, Department of Applied Economics IV, Universidad Complutense de Madrid, Spain ELISABETH PAUL Member, GRAP-SWAP, Belgium; Technical Advisor, Ministry of Health, Mali JOHN PIERCE Secretary of the Treasury of New South Wales, Australia; Chairman, NSW Treasury Corporation, Australia JESÚS RUIZ-HUERTA CARBONELL Professor, Public Economics, Department of Applied Economics II, Universidad Rey Juan Carlos, Madrid, Spain DAVID SHAND Public Financial Management Consultant PETER C. SMITH Professor of Economics and Director of the Centre for Health Economics, University of York, UK TAMÓN A. TAKAHASHI ITURRIAGA Director of Budgetary Research, Ministry of Finance, Mexico TERESA TER-MINASSIAN Director, Fiscal Affairs Department, International Monetary Fund, USA HOLGER VAN EDEN Senior Economist, Public Financial Management Division II, Fiscal Affairs Department, International Monetary Fund, USA MARIJN VERHOEVEN Deputy Division Chief, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USA EDUARDO ZAPICO Adviser, Evaluation Unit, Directorate General of the Budget of theEuropean Commission

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