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Back Matter

Back Matter

Author(s):
Marc Robinson
Published Date:
October 2007
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    Index

    Compiled by Sue Carlton

    Aberbach, J. 455

    accountability 384–5, 395, 426, 436–7, 485

    accrual accounting 50, 56–9, 249, 382, 405

    accrual output budgeting (AOB) 14–15, 74, 122, 249–50, 253, 301–6, 307

    activities 26–7, 66–7, 68

    • and outputs 28, 30, 31–4

    activity-based budgeting (ABB) 55

    activity-based costing (ABC) 49, 54–5, 420, 428–30

    agency-level incentives 2, 10–11, 121, 330, 331–2, 356–7

    aggregate constraint 145–6, 151, 152

    Akerlof, G. 344, 346

    allocative efficiency 1, 4, 21–2, 29–30, 144–63

    • and changing priorities 147–9

    • defining 144–5

    • and expenditure prioritization 7, 10, 48–50, 135, 137

    • and fiscal stabilization 144, 145–6, 152

    • and formula funding 11, 13

    • information factors 51, 160–1

    • institutional design factors 160

    • linking with performance budgeting 146–7

    • reallocative mechanisms 149–59

      • and changes in fiscal fortunes 150–1

      • and changes in form of intervention 156–9

      • to reflect political preferences 151–6

    annual investments work plan (POAI) (Bogota) 424, 425

    annual performance plans 140

    • France 102, 201, 201–3, 204–5, 206

    • US 8, 106, 170

    Appleby, P. 450

    Arrowsmith, J. 352

    Atkinson, A. 352

    Atkinson, Sir Tony 214

    Audit Chamber (Russia) 454

    Audit Commission (UK) 34, 95, 97, 106, 225, 227

    Australia 6, 443, 458

    • accrual output budgeting (AOB) 14–15, 74, 122, 249–50, 253, 301–6

    • expenditure prioritization 115, 120

    • and formula funding 465, 466

    • immigration services 304, 306

    • and performance auditing 91, 97, 99–100

    • see also New South Wales

    Australian National Audit Office (ANAO) 97, 99–100

    Averill, R.F. 356

    Baker, G. 338, 340

    Barr, N. 145

    Barzelay, M. 90, 94

    baseline, management of 152, 154

    Baumol, WJ. 487

    Benin, wage spending 491

    Bevan, G. 219

    Bickers, K. 452

    Blair government 211, 212, 213

    Bogota 383, 389, 420–39

    • activity-based costing (ABC) 428–30, 432

    • additional steps for reform 437–9

    • background 421–5

    • and client empowerment 388

    • council 422–3

    • coverage of performance budget 433

    • effectiveness/efficiency of service delivery 435–6

    • existing planning and budget processes 424–5

    • implementation of performance budget 432–3

    • Mayors 420, 422, 423–4, 425

    • motivation for performance budgeting 426–7

    • Organic Statute 421, 423

    • and performance auditing 383

      • performance information 427–31

        • adoption of ABC cost accounting 428–30

        • baselines and benchmarks 428

        • measurement of indicators 428

        • performance evaluation 430–1, 434–7

        • results 433–7

        • selection of indicators 427–8

        • use of 434–5

      • political context 422–4

      • transparency and accountability 436–7

    Bogota Como Vamos project 388, 435, 436, 437

    bounded rationality 22–3, 39, 116, 267

    Bourdeaux, C. 458, 459

    Brasil em Ação mechanism 118

    Bray, N. 356

    Brazil 140

    • and expenditure prioritization 118

    • National Plan (PPA) 100–1

    • and performance auditing 92, 93–4, 95, 98, 100–1

    • and performance pay 352

    Brazilian Court of Accounts (TCU) 95, 98, 100–1

    Brown, Gordon 212, 225

    Brown, R.E. 55

    Budget and Accounting Procedures Act of 1950 (BAPA) (US) 168

    budget information module (PREDIS) (Bogota) 427, 431

    Budget Stability Laws (Spain) 315, 317, 323

    Burgess, S. 342, 352

    Burkina Faso 501–2

    Bush administration 9, 443, 456

    Bush, George W. 171

    Caiden, N. 149, 151

    California, and individual performance incentives 332–3

    Cameron, J. 350

    Canada 140, 443

    • and performance auditing 98, 99, 101

    • program evaluation 40, 195

    • and resource reallocation 158

    Canadian Comprehensive Auditing Foundation (CCAF) 89, 101

    Canadian Program Review (1994) 136

    capability reviews (UK) 222, 228, 231

    capital, treatment of 155–6

    Carter, Jimmy 7, 169

    Catalonia, 2006 budget 324–5

    Chief Financial Officers Act (US) 456

    child protection services 299

    Chile 119, 120, 234–45

    • Comprehensive Management Report 244

    • factors in development of performance budgeting 244

    • Management Improvement Programs (PMGs) 237, 242–4, 245

    • and performance indicators 235–7

    • program and agency evaluation 40, 93, 118, 237–42

      • effects of 240–2

      • process 239

    • submission of programs 242

    • target-setting 122, 236–7

    Citizen’s Charter 388

    civil service

    • allowances and entitlements 499–500

    • and different pay rates 503

    • nationwide pay scales and settlements 498–9, 500, 503

    • performance pay 331, 331–2, 503–4

    • personnel management agencies 497–8

    • reform 502–8

      • conditions for 507–8

    • see also public sector

    Clinger-Cohen Act (US) 456

    Comprehensive Expenditure Evaluation (ECG) (Chile) 237, 238, 241

    Comprehensive Management Report (BGI) (Chile) 244

    Comprehensive Spending Reviews (CSRs) (UK) 137, 212, 214, 225, 228

    contingent capacity services 38, 54, 298, 303, 307, 341

    core performance concepts 26–9

    corruption 151, 358, 359, 360, 387, 426, 505

    • reducing 405, 421, 423, 497

    cost information 46–60, 161, 300, 383, 451

    • comparative 15, 21, 47, 50–1, 52–3, 59, 300

    • corporate services programs 49–50

    • cost function 46–7, 52, 53, 55, 59–60

    • and decision-relevant costs 55–6

    • program costing 48–50

    • setting performance expectation 50–4

    • sunk costs 50, 56, 57, 58

    • unit costs 12–15, 21, 46–7, 51–2, 60, 168, 290, 299, 303, 434, 465

    cost-benefit analysis 6, 36, 39, 366

    Council on the Cost and Quality of Government (CoCQoG) (New South Wales) 250

    Cour des Comptes (Audit Office) (France) 102, 196, 201, 205, 206

    Courty, P. 352

    Customs Service (US) 450

    Daniels, M.E. 171

    Dávila, J. 422–4

    Debt Elimination Act (1995) (New South Wales,) 252

    decentralization 71, 72, 82, 85, 117, 139, 153, 161–3, 387, 421

    Deci, E. 350

    decision packages (service increments) 7–8, 114

    Department of Health (UK)

    • and PSAs 214–19

    • and VFM targets 227

    • see also health service; National Health Service (NHS)

    developing countries

    • and motivation 357–61

      • constraints on incentives 359

      • and fairness 359, 360, 363

      • lack of system of sanctions 360–1, 363

      • non-materialistic 361–2

      • performance pay 360

    Development Plan (PD) (Bogota) 424, 427, 431

    Development Plans (Spain) 313

    diagnosis-related groups (DRGs) 33, 53, 280–2, 291, 300, 306, 356

    • ‘casemix’ funding model 13

    DiIulio, J. 351

    Dijk, Joris van 432

    Donohue, A. 451

    donor community, impact on wage bill of LICs 501–2, 506

    Ecole Nationale d’Administration (ENA) (France) 391

    Economic and Monetary Union (EMU) 195, 315

    Eisenberger, R. 350

    equity 30

    Ethiopia

    • formula funding in higher education 462–84

      • background 462–3

      • international context 464–8

      • origins of 468–71

      • principles 473–82

      • values 471–3

    Ethiopian People’s Revolutionary Democratic Front (EPRDF) 462

    European Union, and multi-year fiscal programming 195

    ExpectMore.gov 185

    expenditure allocation

    • coverage 69–71, 115, 116

    • role of legislature 77–8

    • within-year flexibility 78–82

    • see also program classification

    expenditure prioritization 4, 7–8

    • and accrual accounting 57

    • and activity-based costing (ABC) 55

    • and allocative efficiency 10, 48–50, 113, 146

    • and cost information 46, 47, 48–50, 57, 58, 59

    • and performance information 8, 22, 113–21, 124, 135–8, 139, 142

    • political dimension 119

    • as systematic routine 115–16

    Expenditure Review Committee (ERC) (Australia) 115, 120, 157

    Fabius, Laurent 195, 196

    Fedelino, A. 489–90

    Federal Aviation Administration (US) 450

    financial and compliance audits 90, 91, 96

    Financial Management Framework (New South Wales) 252–3

    Fiorina, M. 451

    fiscal adjustment 487, 489, 490, 496

    Fiscal Responsibility Act of (1994) (New Zealand) 389

    Florida, Performance-Based Program Budgeting system 9,11

    Forest Service (US) 450

    formula funding 2, 11–13, 46, 51, 60, 121–2, 132, 272–93, 304

    • and allocative efficiency 277–8

    • bonus funding 10, 12

    • capitation funding 276, 279–80, 283–6, 292–3

      • and data 286–7

      • and incentives 289–90, 292

    • case payment approach 275–6, 279, 280–3, 292–3

      • and data 286

      • and incentives 289–90, 291, 292

      • see also diagnosis related groups (DRGs)

    • cost-based 2, 12, 15, 53

    • and data 276, 278, 286–9, 290, 291–2

    • and equity/needs-based approach 275, 277, 279, 284, 285

    • and flow of funds in public services 272–5

    • incentives 10, 276, 282, 289–92

    • rationale for 277–9

    • and risk adjustment 280, 282, 284–5, 287–9

    • and voucher systems 276, 282, 291

    • see also Ethiopia, formula funding in higher education; purchaser-provider model

    France 193–209, 391–403

    • 1959 budget system 193–4, 199, 392

    • annual performance plans 102, 201–3, 204–5, 206

    • and civil service reform 394–6

    • cross-cutting policy document (DPT) 203–4

    • decentralization 391–2

    • euro budgeting 401

    • and expenditure effectiveness 201–4

    • and expenditure prioritization 118, 120

    • functional directorates 389, 398–9

    • and government organization 396–400

    • government/policy relationship 400–1

    • and interministerial programs 82, 203–4

    • link between budgeting and performance 206–7

    • multi-year performance contracts 208–9

    • and multipurpose agencies 398

    • new budget system 193–209

    • parliamentary Finance Committees 206

    • and performance auditing 90, 93–4, 101–2

    • and program budgeting 5

    • public management reform 391–403

      • see also Loi Organique relative aux Lois de Finances (LOLF)

    • relationship between public servants and parliamentarians 400–1

    • use of performance information 207–8

    • and verticalism 399–400

    full-cost accounting (full absorption) 56

    fungibility 200, 205, 394

    • asymmetrical 196

    Gaulle, General Charles 391, 392

    General Audit Office (IGAE) (Spain) 315, 316, 323, 324

    General Budgetary Law (LGP) (Spain) 314, 317, 323

    Germany, and performance auditing 90

    Gershon, Sir Peter 214, 227–8

    Gibbons, R. 343

    Gilbert, A. 422–4

    globalization 390

    Government Accountability Office (GAO) (US) 90, 95, 98, 106–7, 175, 176, 331, 454

    Government Accounts Act (Netherlands) 102–3

    Government Performance and Results Act (GPRA) (1993) (US) 6, 8–9, 98, 106, 141, 167, 169–71, 443, 456, 458

    • and evaluation 39–40

    • and PART 178–9, 184, 185

    Government Program Evaluation (EPG) (Chile) 237–8, 240

    Government Reorganization and Program Performance Improvement Act (2005) (US) 186–7

    governmental systems, and separation of powers 444–8

    Guillaume, Henri 195

    Gupta, N. 340

    Harvard policy model 6

    health service

    • and formula funding 287

    • and performance pay 352

    • and user choice see diagnosis-related groups (DRGs)

    • see also Department of Health (UK);

      • National Health Service (NHS)

    Heckman, J. 352

    Herzberg, F. 364

    heterogeneity 32–3, 42, 53–4, 58, 299–300

    higher education see Ethiopia, formula funding in higher education

    Higher Education Funding Council for England (HEFCE) (UK) 465–6, 470

    Higher Education Proclamation (Ethiopia) 463, 469

    Higher Education Relevance and Quality Assurance Agency (HERQA) (Ethiopia) 464, 472, 479, 483

    Higher Education Strategy Center (HESC) (Ethiopia) 463

    Holmes, Malcolm 432, 449

    Holmström, B. 342, 353, 365

    Honduras, and wage spending 500

    Hood, C. 219, 226

    Hoover Commission 168

    House of Commons Public Administration Select Committee (2003) (UK) 219, 225

    Immigration and Naturalization Service (US) 450–1

    Impact Evaluation (EI) (Chile) 237, 238, 240

    incentives 248, 330–43, 346–66

    assessing incentive schemes 363–6

    • in developing countries 357–9

    • and dysfunctional (perverse) behavior 337, 340, 352

    • high-powered 336–8, 339

    • intrinsic 359

    • medium-powered 338–9

    • and multi-tasking problem 337, 340, 341, 347

    • and oversight 455–6

    • performance pay 10, 243, 331–4, 336–7, 342, 352, 353, 360, 362

    • promotional 338–9, 341–2

    • public sector 340–2

    • top-slicing 382, 479–81

    • see also motivation

    individual performance incentives 331, 332–4, 357

    Indonesia, and performance pay 360, 362

    Ingraham, P. 451

    inputs 26, 27, 68, 89

    institutions, and wage spending flexibility 497–502

    Integrated Management Cycle (IMC) (Australia) 157

    Integrated Management Cycle (IMC) (Victoria) 157

    Interagency Review Panel (IRP) (US) 175

    Interministerial Program Audit Committee (CIAP) (France) 102, 205–6

    International Monetary Fund (IMF) 154, 195, 443, 486, 489, 491

    • and conditionality 489–90

    • Poverty Reduction and Growth Facility 490

    • and program budgeting 5

    International Organization of Supreme

    • Audit Institutions (INTOSAI) 88–9, 90, 93, 95–6

    investment facilitation services 298–9, 300, 301

    James, O. 231

    Jean Moulin clubs 391, 392

    Jenkins, G.D. 340

    Jensen, M.C. 161

    Job Corps program

    • PART assessment 186

    • PART summary 174

    • PART worksheet 172, 173

    Job Training Partnership Act (JTPA) training program (US) 347–8, 352

    Johnson, Lyndon B. 169

    Jospin, Lionel 196

    Joyce, P. 451

    Kahn, C. 352

    Katz, L. 500

    Kenya, and formula funding 465

    Kizer, Kenneth 453

    Korea 140

    Kraay, A. 489

    Kreps, D. 345

    Krueger, A. 500

    Labor, Health and Human Services and Education bill (US) 184–5

    Lambert, Alain 196

    Law on the Organization and Functioning of the General Administration of the State (1997) (Spain) 315

    Law of State Agencies (LSA) (Spain) 323–4

    Le Grand, J. 335

    Leete, L. 346

    Legislative Reorganization Act (1946) (US) 453

    legislatures

    • creating obstacles for performance budgeting 448–56, 458–9

    • and ill-informed budget decisions 451–3

    • and oversight quality 449, 453–6

    • and performance information 457–8

    • role in budgeting 77–8, 444–8, 459

    • and support for performance budgeting 456–9

    • types of 451–2

    • and unclear policy objectives 449–51

    Lewis, V. 7

    Lienert, I. 444, 488, 498–9

    Lima Declaration 96

    Loi Organique relative aux Lois de Finances (LOLF) (France) 74, 101–2, 120, 193, 392–6, 399–401

    • and audited indicators 205–6

    • and increased parliamentary control of budget 199–201

    • objectives 201–5

      • defining 205

      • limit on number of 204

      • operational 204–5

    • origins of 195–6

    • and role of legislature 141

    • strengthening managerial autonomy 196–9

    Louis, T. 277

    low-income countries

    • wage spending flexibility 485–508

    • see also wage spending flexibility

    Maastricht Treaty 315

    McCubbins, M. 454–5

    Macroeconomic and Budgetary Scenarios (Spain) 315

    Major Issues and Strategies Committee (MISC) (New South Wales) 255

    management by objectives (MBO) 8, 169, 317, 319, 323, 443

    management capacity 116, 384, 385, 475

    Management Control System (Chile) 234

    Management Improvement Programs (PMGs) (Chile) 237, 242–4, 245

    Management Information System (SIG) (Chile) 237

    managerial flexibility 91, 146–7, 394–5, 418, 502–3, 507

    managerial freedom 2, 75, 80, 139, 235, 307, 324, 357, 386, 394

    managing-for-results (MFR) 3–4, 15, 140, 307, 330, 334, 379, 388

    • and behavioral impact 124–5

    • and motivation 354, 355, 357, 361

    • and performance information 24, 134

    • and target-setting 122, 355

    Manual for Programme and Performance Budgeting (UN) 5

    Marschke, G. 352

    Meckling, W.H. 161

    Medicaid 13

    Medicare 13, 281

    medium-term expenditure frameworks (MTEFs) 115, 420

    Metcalfe, P. 342

    Migaud, Didier 196 Milgrom, P. 342, 353, 365

    Millennium Development Goals 489

    Ministries of Finance (MoFs), institutional capacity of 138–40

    Mockus, Antanas 423, 426, 427

    Modi, J. 488, 498–9

    Morris, Estelle 231

    motivation 330–66

    • and crowding-out 348–50, 351, 353–4, 364–5

    • and developing countries 357–61

    • and employment relationship 336–8

    • and fairness 343–4, 346–7, 359, 360, 363

    • and freeriding 337, 346

    • implications for performance budgeting 354–7

    • interaction between types of 345, 353–4, 364–5

    • internal 344–5, 347–8, 353–4

    • intrinsic 344–5, 347

    • materialistic self-interest 245, 335–42

    • moral 344, 345, 346, 347, 350

    • non-materialistic 342–54

      • advantages and disadvantages of 347–8

      • impact of performance incentives 348–50

      • public sector 350–3

    • Russia 418

    • social 343–4, 345

    • see also incentives

    Moynihan, D. 351

    Multi-year Budgetary Scenarios (Spain) 315–16

    Multi-year Financial Plan (Bogota) 424

    Multi-year Investment Program (MIP) (Bogota) 424

    Musgrave, R.A. and PB. 152

    National Academy of Public Administration (NAPA) 175

    National Agency for Evaluation (AEE) (Spain) 323

    National Audit Office (RRV) (Sweden) 98, 104–5

    National Audit Office (UK) 95, 105–6, 224, 225, 226, 229, 231

    National Financial Management Authority (ESV) (Sweden) 104

    National Health Service (NHS) (UK)

    • and incentives 290

    • performance ratings 216–19

    • see also Department of Health; health service

    Netherlands

    • integrating PI into budget process 133

    • Interdepartmental Policy Reviews (1981) 136

    • and performance auditing 93–4, 102–3

    • program review processes 158

    • program structure of Ministry of Agriculture 75, 76–7

    new public management (NPM) 90, 91, 95, 279, 392

    New South Wales 248–68

    • key institutions in budget process 250–2

    • multi-year target budgeting 251–2

    • public service delivery 255–64

    • Results and Services Plan (RSP) 248–9, 256–68

    • service and resource allocation agreements 252–5

    New Zealand 443, 458

    • accrual output budgeting (AOB) 14, 122, 301, 302, 305

    • decentralization 162–3

    • fiscal responsibility 389

    • integrating PI into budget process 133

    • and performance auditing 93–4, 97, 99, 103–4

    • purchase agreements 303–4

    • value for money reviews 136

    Next Step agencies (UK) 162

    Nicaragua, and wage spending 500, 503

    Nixon, Richard 169

    Norway, integrating PI into budget process 134

    OECD (Organization for Economic Cooperation and Development)

    • codes of practice 195

    • definition of evaluation 38

    • definition of performance budgeting 2

    • and performance pay 333

    OECD countries 114, 120, 123, 128–43, 150, 153, 159, 385

    • decentralization 387, 388

    • expenditure prioritization 119

    • performance auditing 89, 90, 91

    • performance measurement 34, 91, 128, 443, 456

    • wage bill control 498, 500, 502–3, 504

    Office of the Auditor-General (OAG) (Canada) 101

    Office of the Auditor-General (OAG) (New Zealand) 103–4

    Office of Management and Budget (OMB) (US) 117, 118–19, 167, 168, 171, 172, 175, 176, 178–80

    Office for National Statistics (UK) 226

    Ontario, and incentives 10, 123, 331–2

    operational efficiency see technical efficiency

    outcomes 12, 26, 27–30, 66–8, 82, 89–90, 169

    • measurement of 10, 22, 35–6, 41

    • and outputs 28, 30–1

    outputs 12, 13, 14–15, 26–30, 33–4, 82–3, 89–90

    • and activities 28, 30, 31–4

    • measurement of 22, 37–8

    • and outcomes 30–1

    oversight 278, 318, 319, 383, 387, 435, 445

    • quality of 449, 453–6

    • see also performance auditing

    Pandey, S. 351

    Pareto optimal output 144

    PARTweb 185

    payment-for-results 13, 14, 296, 302–3, 304–5

    Pelizzo, R. 444, 454

    performance auditing 24, 88–107, 205–6, 225–6, 322–3, 382–3, 454

    • development of 90–2

    • linking with budgetary process 96–8, 99, 100

    • nature and boundaries of 88–90

    • reviews of performance indicators 93–4, 100

    • substantive reviews 89, 90, 92–3, 96–7

    • systemic reviews 89–90, 94, 96

    • and value added 94–6

    • see also oversight; performance measurement

    performance budgeting

    • definitions of 1, 2, 3–4

    • effectiveness v. efficiency 29–30

    • and financial information 381–2

    • and formal analysis 38–40

    • implementation challenges 379–90

    • linkage between results and funding 120–4, 229–30, 442, 443

    • and preconditions 380, 381–3, 387, 406–10

    • reform process 383–9

      • pace and sequencing of reforms 385–6

      • providing enabling environment 386–9

    • role of legislature 77–8, 444–8, 459

    • and separation of powers 442–59

    Performance Evaluation Team (PET) (US) 175, 181

    performance information (PI) 1, 2–4, 15, 21–5, 91–2, 93–4, 95, 128, 442–3, 457–8

    • and allocative efficiency 159, 160–1

    • anecdotal 55, 219, 352, 449, 452–3, 482

    • definition of 21

    • and expenditure prioritization 8, 22, 113–20, 113–21, 124, 135–8, 139, 142

    • and negotiations between MoFs and spending ministries 130–3

    • and negotiations between spending ministries and agencies 133–5

    • quality and relevance 129, 138, 142

    • use in budget process 129, 130–5, 142

    • use of 64, 132–3, 138–41, 451, 453

    • verification 24, 41, 47, 102, 170, 276

    • see also cost information; performance auditing; performance measurement; results information

    performance measurement 4, 5–6, 22, 24–5, 34–8, 42, 93, 128, 417–18, 443, 458

    • balanced scorecard method 94, 217, 218, 253–4

    • and evaluation 38–40

    • France 118

    • measuring worker output 336–8, 341

    • and motivation 338–9, 347, 351, 352, 354–5, 360, 362–3

    • Netherlands 102–3

    • New Zealand 103

    • reviews of indicators 93–4

    • Sweden 104–5

    performance measurement continued UK 105

    • see also performance auditing; performance information

    Performance Measurement Advisory Council (PMAC) (US) 175

    performance pay 10, 243, 331–4, 336–7, 342, 352, 353, 360, 362

    performance targets 120, 330

    • budget-linked 8–10, 122

    • cross-departmental 225

    • funding-linked 1, 2, 3, 121

    • multi-stage measurement 224

    • and scrutiny of attainment 225–6

    • see also Public Service Agreement (PSA) system; target-setting

    performance-based financial incentives 121

    Perry, J. 351

    Pfeffer, J. 333

    Pierce, W.D. 350

    Planning, Programming and Budgeting System (PPBS) (US) 4–5, 6, 23, 39, 90, 115, 139, 153, 169, 391, 443

    political patronage 274–5, 276, 358, 500, 501, 505, 507

    Pollitt, C. 92, 94, 122

    pork-barrel spending 451–2

    portfolio budget statement (PBS) (Australia) 99–100

    Prendergast, C. 340, 341, 352

    President’s Management Agenda (PMA) (US) 177, 179, 187

    Prime Minister’s Delivery Unit (PMDU) 213–14, 226, 231

    principal-agent theory 335, 336–8, 340, 346, 348, 354, 355, 360

    Prize for Agency Excellence (Chile) 244

    productive efficiency see technical efficiency Program Analysis Commissions (PAC) (Spain) 315, 317–20

    Program Assessment Rating Tool (PART) (US) 98, 117, 140, 167, 170, 171–88, 456

    • and budget formulation 179–82

    • congressional response to 184–5

    • development of 172–6

    • future of 185–7

    • and GPRA 178–9

    • and Job Corps program 173, 174, 186

    • and program improvement 182–4

    • and program rating 176–8

    program budgeting 1, 4–6, 23–4, 80–1, 121, 314

    program budgeting and marginal analysis (PBMA) 7–8

    program classification 63–86, 113–14

    • administration (corporate services) programs 68–9

    • expenditure allocation 69–71, 113–14

      • role of legislature 77–8

      • and within-year flexibility 78–82

    • key issues 65–6

    • and logic of program structure 74–7

    • outcome-focused programs 66–8

    • relationship between progam and organizational structures 82–5

    • and size and scope of programs 71–4

    program evaluation 24, 92–3, 158–9, 322–3

    • Canada 40, 195

    • Chile 40, 93, 118, 237–42

    • definition of evaluation 38

    • on-going 159

    program hierarchy 63, 67, 72–3, 75, 77, 79, 85, 409

    program review processes 158–9

    • see also performance auditing; program evaluation

    program structure 24, 64, 71–3

    • and agency structures 84–5

    • and expenditure control 79, 81

    • logic of 74–7

    • and management across organizational boundaries 85

    • and ministry/agency boundaries 82–4

    • and organizational structures 82–5

    Public Expenditure Management, (Russia) 410

    Public Expenditure Tracking Survey (PETS) 151

    Public Finance Management program, (France) 397

    public sector

    • flow of funds 272–5

    • and motivation 340–2, 350–3, 356–7

    • production chain 27, 89

    • see also civil service

    Public Senior Management System (Chile) 244

    Public Service Agreement (PSA) system (UK) 105, 119, 122, 123, 137, 211–31

    • assessment of 228–31

    • background 212–14

    • criticism of 124, 220, 332

    • debate about 219–28

    • and Department of Health 214–19

    • focus on outcomes 227, 228, 229, 231

    • and local discretion 226–7

    • objectives 221, 228

    • role of Prime Minister 213–14

    • and scrutiny of attainment 225–6, 230

    • and target-setting 9–10, 213–19, 220–5, 229

    • Technical Notes 213, 216, 224

    • and value for money (VFM) 214, 227–8

    public service motivation (PSM) 350–1

    Public Service Renewal movement (France) 392

    purchaser-provider model (PP) 2, 6, 13–15, 33, 58, 85, 296–307

    • and agency motivation 306–7

    • and cost information 51

    • definition and properties of 296–7

    • and heterogeneity 299–300

    • and incentives 121, 122

    • and output quality 300–1

    • and suitable types of services 298–301

    • see also accrual output budgeting (AOB)

    Putin, Vladimir 404

    quality, measuring 37, 41

    Quality Assurance Agency (UK) 468

    Radner, R. 161

    Rationalization of Budgetary Choices (RCB) (France) 391, 392

    results information 26–42

    • controllability and predictability 30–4

    • core performance concepts 26–9

    • efficiency and effectiveness 29–30

    • evaluation 38–40

    • implementation strategy 40–2

    • measurement 34–8

    Results and Services Plan (RSP) (New South Wales) 248–9, 256–68

    • and cluster-based scene-setting meetings 261

    • lessons from 265–7

    • and results logic 256–61

    • used as funding plan 264–5

    Roberts, J. 505

    Rocard, Michel 392

    Royal Statistical Society (UK) 223, 224, 229, 355

    Russia 383, 389, 404–19

    • Concept Paper 405, 406, 409, 410, 415, 416

    • history of reform 404–6

    • and human resources constraints 414–15

    • implementation of reform 415–16

    • and multi-year budgeting 417

    • next steps in reform process 416–19

    • organization of reform process 411–14, 418

    • performance information requirements 410–11

    • preconditions for reform 406–10

    Sánchez Revenga, J. 317

    Schelling, T. 147

    Schick, A. 5, 114, 149, 152, 162, 458

    Schwartz, T. 454–5

    Schwarznegger, Arnold 332

    scissors approach 386

    Sen, A. 30

    Service Efforts and Accomplishments (SEAs) reviews (New South Wales) 250

    Service Provision and Financial Management (SP&FM) Committee (New South Wales) 255

    Service and Resource Allocation Agreement (SRAA) (New South Wales,) 253, 254–5, 256, 267

    Sharman, Paul 432

    Shaw, J. 340

    Smith, P. 277

    Social Market Foundation (UK) 220, 222, 225, 229

    South Africa, higher education funding 466–7

    Spain 312–27

    • background to reforms 313–15

    • budget process 315–23

      • Areas of Activity 322

      • and clear rules 316–17

      • key players 316

      • and performance information 320–2

      • program evaluation and performance

      • auditing 322–3, 325

      • strengthening 317–22

    • Constitution (1975) 324

    • Constitution (1978) 314

    • decentralization 323–5

    • and expenditure prioritization 116, 118, 119, 120

    • and future development of performance budgeting 325–7

    • multi-year management contracts 323–4

    • regional government budgeting 324–5

    • Transparent Management by Objectives 323–4

    specific, measurable, achievable, relevant and timed (SMART) targets 223

    Spending Policy Commissions (Spain) 315

    spending reviews 135–8

    • ad hoc 136

    • challenges 137–8

    • Comprehensive Spending Reviews (CSRs), (UK) 137, 212, 214, 225, 228

    • systematic 136–7

    Stability and Growth Pact (EU) 195, 316, 401

    Stapenhurst, R. 444, 454

    State Budget Reform Project, (Russia) 410, 414

    Statistics Commission (UK) 224, 229

    Stein, R. 452

    Stevens, M. 501

    structural adjustment programs 489, 505

    Summa, H. 92, 94

    Sweden

    • and interministerial programs 82, 83

    • and performance auditing 98, 104–5

    Tanzania, wage spending 491, 499, 505, 506

    target-based performance budgeting systems 2, 9

    target-setting 8–10, 223–5

    • and cost information 50–4

    • and motivation 330, 355

    • see also performance targets; Public Service Agreement (PSA) system

    technical efficiency 1, 13, 29, 51, 52, 59–60, 64, 113, 202, 280, 302

    Teggemann, S. 501

    Texas, performance pay 332

    trade unions, and wage spending flexibility 501

    Tribunal de Cuentas (Court of Auditors) (Spain) 316

    Uganda, and performance budgeting 505

    unit cost resourcing 14

    • see also purchaser-provider model (PP)

    United Kingdom (UK) 211–31, 443, 458

    • allocation of expenditure 78, 79

    • decentralization 162–3

    • and formula funding 465–6, 467

    • GP fundholding 291

    • integrating PI into budget process 133

    • and performance auditing 91, 98, 105–6

    • and performance targets 120, 212

    • program review processes 158–9

    • Spending Reviews 115, 117, 119, 136, 212, 213–14, 221, 225, 228

    • see also Public Service Agreement (PSA) system

    United Nations (UN)

    • functional classification of expenditure (COFOG) 438

    • and program budgeting 5

    United States (US) 118–19, 167–88, 443, 458

    • hospital funding system 352

    • and management effectiveness 450–1

    • past initiatives 168–9

    • and performance auditing 98, 106–7

    • performance measurement 456

    • and performance pay 333

    • President and budget 167–8

    • and purchaser-provider model 13–14

    • role of legislature in program allocations 78

    • see also Program Assessment Rating Tool (PART)

    value for money (VFM) 214, 227–8, 252, 443

    Van Rijckeghem, C. 489

    verticalism 399–400

    veterinary services, and animal disease outbreaks 298

    Villepin, Dominique de 402

    virement 78–82, 86, 197

    voucher systems 156, 276, 282, 291

    wage bill

    • control 486–7, 502–8

    • determinants 487–90

    • impact of donor community 501–2

    • responsiveness to primary spending 493–6

    • and trade unions 501

    wage spending flexibility 485–508

    • empirical analysis of 490–7

    • implications for performance budgeting 502–8

    • influence of institutions 497–502

    • trends 490–3

    • wage policy as political tool 499–500

    Wagner, A. 487

    Wildavsky, A. 149, 151, 453, 458

    Wilson, J.Q. 351

    Wise, L. 351

    Working Capital Fund system (US) 14

    World Bank 5, 154, 443, 464, 481–2, 508

    • and program budgeting 5

    • World Development Report 358

    X-Crise group 391

    Zapico Goñi, Eduardo 318, 319

    zero-base budgeting (ZBB) 7, 22, 114, 116, 117, 139, 169, 401

    Zhukov, Aleksandr 407, 411

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