Budgeting for Results
Subtitle: Perspectives on Public Expenditure Management
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 1995
Place of publication: Paris
Language: eng
Format: [electronic resource]:
Number of pages: 232
ISBN-13: 9789264076136
Subjects: Governance
Description: Effective systems for allocating, managing and controlling public sector resources are fundamental elements of good governance. The need for continuing fiscal restraint and demands for more and better public services are changing budgetary practices in OECD countries. Budgets are being used increasingly as instruments for promoting managerial improvement and programme effectiveness, in addition to their control and allocation functions. This report analyses budget practices and innovations in twenty-two OECD countries. It describes how the practice of budgeting is contributing to a greater performance orientation in the public sector. It also provides standard summaries of the institutional framework and procedures governing budgeting in each of these countries.
Table of contents: title: PART I. COMPARING COUNTRY EXPERIENCE by Allen Schick; title: Chapter 1: Trends in Public Expenditure; title: Chapter 2: The Scope of Central Government Budgets; title: Chapter 3: Global Budgetary Targets; title: Chapter 4: Expenditure Planning: Multi-Year and Annual Budgeting; title: Chapter 5: Parliamentary Control; title: Chapter 6: Expenditure Monitoring and Control; title: Chapter 7: Budgetary Reserves; title: Chapter 8: Budgeting for Personnel; title: Chapter 9: Managerial Accountability and Programme Effectiveness; title: Chapter 10: Budgeting for Results; title: PART II. INDIVIDUAL COUNTRY DESCRIPTIONS; title: Australia; title: Austria; title: Belgium; title: Canada; title: Denmark; title: Finland; title: France; title: Germany; title: Greece; title: Ireland; title: Italy; title: Japan; title: Netherlands; title: New Zealand; title: Norway; title: Portugal; title: Spain; title: Sweden; title: Switzerland; title: Turkey; title: United Kingdom; title: United States