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
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