Toward Next-Generation Performance Budgeting : Lessons from the Experiences of Seven Reforming Countries.

Front Cover -- Contents -- About the Authors -- Acknowledgments -- Abbreviations -- Overview -- Part I Analysis -- Chapter 1 Getting Started -- Introduction -- Setting Objectives -- Looking beyond the Budget -- Capacity Constraints -- Note -- Bibliography -- Chapter 2 Day-to-Day Difficulties -- Information Overload -- Prioritizing Strategic Goals -- Managing Performance Perversity -- Routinizing Performance Information Use -- Bibliography -- Chapter 3 Applying the Results -- Changing Behavior -- Balancing Political and Bureaucratic Support -- Learning from Experience -- Bibliography -- Chapter 4 Conclusion: Operational Lessons and Key Questions -- Bibliography -- Part 2 Case Studies -- Chapter 5 Australia -- Introduction -- Performance Budgeting in Australia -- Creating and Disseminating Performance Data -- How Is Performance Budgeting Defined? -- Links with Other Forms of Budgetary Analysis -- Changes in Performance Budgeting over Time -- Adoption of the Current System -- Use of Performance Information -- Difficulties with the Performance System -- Conclusion -- Notes -- Bibliography -- Chapter 6 Estonia -- Introduction -- Performance Budgeting in Estonia -- Links with Other Forms of Budgetary Analysis -- Changes in Performance Budgeting over Time -- Adoption of the Current System -- Use of Performance Information -- Difficulties with the Performance System -- Conclusion -- Notes -- Bibliography -- Chapter 7 France -- Introduction -- Performance Budgeting in France -- Accountability -- Changes in Performance Budgeting over Time -- Adoption of the Current System -- Use of Performance Information -- Problems of the Performance System -- Conclusion -- Note -- Bibliography -- Chapter 8 The Netherlands -- Introduction -- Performance Budgeting in the Netherlands -- Changes in Performance Budgeting over Time -- Difficulties with the Performance System.

Conclusion -- Notes -- Bibliography -- Chapter 9 Poland -- Introduction -- Performance Budgeting in Poland -- Performance Budgeting Changes over Time -- Adoption of the Current System -- Use of Performance Information -- Difficulties with the Performance System -- Conclusion -- Bibliography -- Chapter 10 Russian Federation -- Introduction -- Overview -- Changes in Performance Budgeting over Time -- Adoption of the Current System -- Performance Information Use -- Difficulties with the Current System -- Conclusion -- Annex 10A: Sample Targets (Indicators) of the Accessible Environment for the 2011-15 Government Program of the Russian Federation -- Notes -- Chapter 11 United States -- Introduction -- Performance Budgeting in the United States -- How Is Performance Budgeting Defined? -- Links with Other Forms of Budget Analysis -- Changes in Performance Budgeting over Time -- Adoption of the Current System -- Performance Information Use -- Difficulties with the Performance System -- Conclusion -- Notes -- Bibliography -- Appendix Country Survey Form -- Box -- Box 4.1 Operational Lessons for Performance Budgeting -- Figures -- Figure 1.1 Use of Performance Data for Management, Budgeting, and Accountability -- Figure 2.1 Roles of Government in Executing Policies -- Figure 5.1 The New Australian Government Performance Framework -- Figure 5.2 A Structured Approach to Presenting Performance Information -- Figure 6.1 Estonia: Strategic Planning and Performance Budgeting System -- Figure 6.2 How Senior Estonian Officials Use Performance Information -- Figure 8.1 The Effectiveness of Outcome Goals: Breakdown of Evaluation Results, 2006-11, Representing €93.8 Billion of Annual Spending -- Figure 8.2 Policy Reviews Sent to Parliament, 2006-14 -- Figure 8.3 Performance Budgeting in the Netherlands, 1970s-Present.

Figure 8.4 Roles of the Government of the Netherlands in Policy Programs -- Figure 8.5 Activities of Line Ministry Financial Economic Affairs Departments -- Tables -- Table O.1 Toward Next-Generation Performance Budgeting -- Table O.2 Ten Challenges for Performance Budgeting -- Table 2.1 Principles of Well-Run Learning Forums -- Table 6.1 Education Performance Information, 2015-18 Estonian State Budget Strategy -- Table 6.2 Estonian Central Government Performance Systems -- Table 7.1 Evolution of the Performance Indicators Used in Budget Programs -- Table 8.1 Netherlands Ministry of Finance Program Budget Format -- Table 8.2 Policy Review Questions -- Table 8.3 Questions from VBTB Reform That Applied to All Programs -- Table 9.1 Performance Indicator Card -- Table 9.2 Classical and Performance-Based Budgets Compared -- Table 9.3 Chronology of Performance Budgeting in Poland -- Table 10.1 Features of FTPs and ATPs -- Table 10.2 Template for Reporting on Government Program Targets (Indicators) -- Table 11.1 Performance Systems for the U.S. Federal Government -- Table 11.2 Guidance to Agencies for Quarterly Reviews.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.