VII The Institutional Framework for Budget System Reform
Author: Mr. Jack Diamond
Language:
English
Keywords:
OP; management; government; performance budget management approach; management model; management system; OECD country; government operation; government organization; outsourcing government service; service delivery; Public sector; Privatization; Budget planning and preparation; Civil service; Budget execution and treasury management

Abstract

The reforms of OECD budget systems have given rise to fundamental institutional changes in the way governments operate. Underlying all of these changes has been the perceived need to move away from highly centralized budget systems and associated control mechanisms and toward more decentralized arrangements, which have come in many guises. This section provides a simplified typology as a framework to review the advantages and disadvantages of the most popular of the various institutional approaches. From this review, some lessons for emerging economies are distilled. First, the move to institutionalize decentralized decision making should take place in stages, and some arrangements that are more risky than others should be avoided. Second, it is necessary to put critical enabling conditions in place and not to neglect the wider control and accountability environment in which the new arrangements must operate. Third, all solutions involve considerable investment in human resources to develop skills not only in the newly created decentralized units but also within supervising ministries, and especially in the MoF.

Within Same Series

Other IMF Content

Other Publishers Content

Cover Budget System Reform in Emerging Economies
Budget System Reform in Emerging Economies
The Challenges and the Reform Agenda
Author: Mr. Jack Diamond
ISBN:
9781589064744
ISSN:
0251-6365
Publication Date:
21 Apr 2006
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781589064744.084
Pages:
118

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