Performance budgeting - the use of performance criteria to link funding to results - has become a key element in the public sector reform agendas of many countries. This book examines the diverse range of models that have emerged. Using a combination of theoretical analysis and case studies, it sheds light on what works and under what circumstances. The links between performance budgeting and other reforms-such as performance measurement and performance pay for civil servants-are explored, as are the preconditions and appropriate implementation strategies for the adoption of performance budgeting.
The authors - policymakers, academics, and technical experts from the IMF and other international organizations - have ensured that, unlike much of the exisiting literature on performance budgeting, the focus of this book is truly international, covering experience not only in advanced economies, but also in developing, middle-income, and transition countries, making this book a must-read for civil servants, development practitioners and advisors, and students of public finance.
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 & 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 & 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 & T.T.Iturriaga
Performance Budgeting, Motivation and Incentives; M.Robinson & 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 & 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 & V.Gunnarsson
Glossary
About the Authors
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.
Description
Performance budgeting - the use of performance criteria to link funding to results - has become a key element in the public sector reform agendas of many countries. This book examines the diverse range of models that have emerged. Using a combination of theoretical analysis and case studies, it sheds light on what works and under what circumstances. The links between performance budgeting and other reforms-such as performance measurement and performance pay for civil servants-are explored, as are the preconditions and appropriate implementation strategies for the adoption of performance budgeting.
The authors - policymakers, academics, and technical experts from the IMF and other international organizations - have ensured that, unlike much of the exisiting literature on performance budgeting, the focus of this book is truly international, covering experience not only in advanced economies, but also in developing, middle-income, and transition countries, making this book a must-read for civil servants, development practitioners and advisors, and students of public finance.
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 & 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 & 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 & T.T.Iturriaga
Performance Budgeting, Motivation and Incentives; M.Robinson & 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 & 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 & V.Gunnarsson
Glossary
About the Authors
Authors
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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