Suchergebnisse

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.

Abstract The role of spending review is to identify savings options which enable governments either to find fiscal space for priority new spending, or to cut aggregate spending. Following the surge in the use of spending review by governments around the world following the global financial crisis in 2008, many governments are now seeking to institutionalize spending review as a permanent part of the budget preparation process. The effectiveness of spending review is critically dependent upon the quality of its information base – that is the expenditure analysis and performance indicators which can assist in the search for savings options. Evaluation is an essential part of this information base. However, ensuring that the potential of evaluation to inform spending review is realized will require considerable reflection on the design, selection and conduct of evaluations. Résumé:L'objectif des exercices de révision budgétaire est d'identifier des moyens d'économiser afin que les gouvernements puissent trouver une disponibilité fiscale pour de nouvelles dépenses, ou pour couper les dépenses globales. Suite à l'intérêt pour les exercices de révision budgétaire, au niveau mondial, suivant à la crise financière de 2008, de nombreux gouvernements cherchent à institutionnaliser de façon permanente ces exercice dans le processus de préparation des budgets. L'efficacité des révisions budgétaire repose de façon critique sur la qualité de l'information à laquelle elle a accès – c'est-à-dire l'analyse des dépenses et les indicateurs de performance qui peuvent informer sur les sources potentielles d'économie. L'évaluation est une composante importante de cette information. Toutefois, s'assurer que l'évaluation puissent informer les exercices de révision budgétaire implique une réflexion importante sur la façon dont elles sont conçues, orientées et réalisées.

This paper examines the system of 'accrual output budgeting' which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in 'market' models. Key difficulties with the model are identified: including the unsuitability of many publicly-funded outputs to funding on a price-per-unit-of-output basis and the information problems which arise in determining the 'efficient' price of outputs .

agencies by government are an explicit function of quantities of outputs delivered by those agencies. This paper considers the feasibility of such systems for the funding tax-financed public services. It focuses upon the implications of key characteristics of public sector outputs, and specifically upon the prevalence of heterogeneous outputs, the predominance of services (as opposed to physical goods), and the presence of many 'contingent capacity services'

With the arrival of accrual accounting and "accrual output budgeting," there have been huge changes in the mechanism of central financial control in the budget‐dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by nonappropriated departmental "own‐source" funding. The shift of emphasis from legislative to administrative financial controls is noted and analyzed. Consideration is given to the implications of this shift of emphasis, and of the increased complexity of the financial control framework, for fiscal transparency and democratic accountability.

Output–purchase funding systems are systems in which payments made to service delivery agencies by government are an explicit function of quantities of outputs delivered by those agencies. This article considers the feasibility of such systems for the funding of tax–financed public services. It focuses on the implications of key characteristics of public sector outputs and specifically upon the prevalence of heterogeneous outputs, the predominance of services (as opposed to physical goods), and the presence of many "contingent capacity services."

With the arrival of accrual accounting and a performance budgeting system known as "accrual output budgeting", there have been huge changes in the mechanism of central financial control in the budget-dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by non-appropriated departmental "own-source" funding. The commercialisation rationale of these changes is outlined. Consideration is given to their implications for fiscal transparency and democratic accountability.