Book
Share
Back Matter

Back Matter

Author(s):
Marc Robinson
Published Date:
October 2007
Share
  • ShareShare
Show Summary Details

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

    Other Resources Citing This Publication