Results-oriented Budget Practice in oecd countries odi working Papers 209

Contents
Acronyms
vi
Chapter 1: Current Practice in OECD Countries 
1 
Chapter 2: History 
5 
2.1 Results-oriented government 
5 
2.2 On performance budgeting 
6 
2.3 Programme, Planning and Budgeting Systems (PPBS) 
8 
2.4 Reform New Zealand style 
11 
2.5 Lessons from New Zealand 
13 
2.6 Lessons for developing countries 
13 
2.8 Exhibit 1: The case of the Maori education strategy 
15 
2.9 Summary 
16
Chapter 3: Definitions 
17 
3.1 Defining results and outcomes 
19 
3.2 Costing outputs and outcomes 
22 
3.4 Summary 
24
Chapter 4: Accountabilities 
25 
4.1 Political cultures and constitutions 
25 
4.2 Ex ante accountabilities: legislative control 
25 
4.3 Ex ante accountabilities: the changing role of central budget offices 
27 
4.4 Ex post accountabilities: audit arrangements and relationships 
29 
4.5 Summary 
33
Chapter 5: Subsidiarity, agencies and contracting 
35 
5.1 Subsidiarity 
35
5.2 Contracting 
36
5.3 Wilson’s typology of organisations 
38 
5.4 Summary 
40
Chapter 6: Budgeting and Performance 
41 
6.1 From line item budgets to performance budgets 
41 
6.2 Amenability to performance measurement 
42 
6.3 Linking financial and performance management 
42 
6.4 Budget holders’ flexibility to redeploy their resources to achieve efficiency/effectiveness 
45 
Chapter 7: Management arrangements 
47 
7.1 Target design and performance measures including the setting of targets, the use of proxies as 
substitutes for long term goals and monitoring 
47 
7.2 Incentivization and reward structures 
48 
7.3 Summary 
50