This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness.

Autorentext
KATE ASHCROFT Independent Educational Consultant, Ethiopia and Zambia; Visiting Professor, University of Northampton, UK; Visiting Professor, University of Wales Institute, Cardiff, UK ELENA BELYANOVA Managing Partner, ECORYS Nederland BV; Economic Analysis Chair, Economic Department, Moscow State University, Russia; Chair, Board of the Economic Development and Civil Society Foundation, Russia JIM BRUMBY Office of Budget and Planning, International Monetary Fund, USA BENOÎT CHEVAUCHEZ Controleur Général and Consultant, France; Lecturer, Public Finance, Sciences Po, France; Lecturer, Public Finance, Paris I La Sorbonne, France TERESA R CURRISTINE Budgeting and Public Expenditure Division, OECD Public Governance Directorate, France MATT DAVIES Senior Economist, Asia and Pacific Department, Interntional Monetary Fund MICHAEL DI FRANCESCO Principal Advisor, Financial Management Policy, NSW Treasury, Australia JACK DIAMOND Retired Division Chief, Public Financial Management Division I, Fiscal Affairs Department, International Monetary Fund, USA ISRAEL FAINBOIM Technical Assistance Advisor, Public Financial Management Division, Fiscal Affairs Department, International Monetary Fund, USA DENISE FANTONE Acting Director, Education, Workforce, and Income Security, US Government Accountability Office (GAO), USA VICTORIA GUNNARSSON Research Officer, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USA MARCELA GUZMÁN Principal ofPoliteia, Santiago de Chile, Chile OLE HOVLAND Director, European Bank for Reconstruction and Development (Representative for Norway, Finland and Latvia) BRICE LANNAUD Manager, Performance Project, Directorate of Budgetary Reform, Ministry of Economy, Finance and Industry, France ALEXEY LAVROV Director of Budget Policy, Russian Ministry of Finance, Russia JAVIER LOSCOS Lecturer, Department of Applied Economics IV, Universidad Complutense de Madrid, Spain ELISABETH PAUL Member, GRAP-SWAP, Belgium; Technical Advisor, Ministry of Health, Mali JOHN PIERCE Secretary of the Treasury of New South Wales, Australia; Chairman, NSW Treasury Corporation, Australia JESÚS RUIZ-HUERTA CARBONELL Professor, Public Economics, Department of Applied Economics II, Universidad Rey Juan Carlos, Madrid, Spain DAVID SHAND Public Financial Management Consultant PETER C. SMITH Professor of Economics and Director of the Centre for Health Economics, University of York, UK TAMÓN A. TAKAHASHI ITURRIAGA Director of Budgetary Research, Ministry of Finance, Mexico TERESA TER-MINASSIAN Director, Fiscal Affairs Department, International Monetary Fund, USA HOLGER VAN EDEN Senior Economist, Public Financial Management Division II, Fiscal Affairs Department, International Monetary Fund, USA MARIJN VERHOEVEN Deputy Division Chief, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USA EDUARDO ZAPICO Adviser, Evaluation Unit, Directorate General of the Budget of theEuropean Commission

Inhalt
Preface; T.Ter-Minassian Performance Budgeting Models and Mechanisms; M.Robinson PART I: THE PERFORMANCE INFORMATION FOUNDATIONS Informing Performance Budgeting; M.Robinson Results Information; M.Robinson Cost Information; M.Robinson Program Classification; M.Robinson & H.van Eden Performance Auditing and Performance Budgeting; D.Shand PART II: LINKING BUDGETS TO PERFORMANCE Making Performance Budgeting Work; M.Robinson Experience of OECD Countries with Performance Budgeting; T.Curristine Improving Allocative Efficiency; J.Brumby U.S. Program Assessment Rating Tool; D.Fantone Performance in the New French Budget System; B.Lannaud Performance Budgeting in England: Public Service Agreements; P.Smith Chile; M.Guzman Results and Services Plans and Budget Reform in New South Wales; J.Pierce & M.Di Francesco Formula Funding and Performance Budgeting; P.Smith Purchaser-Provider Systems; M.Robinson Three Decades of Reforms in Spain; J.R-H.Carbonell, E.Z.Goñi, J.L.Fernández & T.T.Iturriaga Performance Budgeting, Motivation and Incentives; M.Robinson & E.Paul PART III: IMPLEMENTATION STRATEGY AND SEQUENCING Challenges to Implementation; J.Diamond Public Management Reform in France; B.Chevauchez Russia: A Case Study; E.Belyanova, O.Hovland & A.Lavrov The Experience of Bogotá; I.Fainboim Performance and Budgeting under the Separation of Powers; P.Joyce Formula Funding in Ethiopian Higher Education; K.Ashcroft Wage Spending Flexibility in Low-Income Countries; M.Davies, M.Verhoeven & V.Gunnarsson Glossary About the Authors