Suchergebnisse

This paper is the fourth in a series about institutional development (ID) in government in the developing world. The first sought to establish a general understanding of ID. The second tested ID in the diagnostic phase of organisational analysis in civil service reform. The third looked at the spectrum of ID in civil service reform, in terms of client‐based functional analysis leading to reformed structures and processes. This paper explores the concept and development of these processes, under the generic term performance budgeting (PB). The US federal experience of PB is outlined; it being the birthplace of both the concept and the practice. A comparative review of some OECD countries and US state experience is offered. Resulting general principles are then set against recent practical PB experience by this author in Tanzania and the Indian state of Andhra Pradesh. The result is to advocate four basic pre‐conditions as the cornerstones of performance budgeting.

Performance Based Budgetingis the next volume in the ASPA Classics series. It covers the most influential, paramount research articles published on public budgeting and finance. The book will surely be of great interest and use to anyone concerned with public budgeting, and anyone enrolled in, or teaching, a course on this topic in an MPA program or a doctoral program in public administration, public affairs, political science, or economics/public finance.

Many countries have attempted to improve their government budget processes. Performance budgeting is a system which tries to improve budgeting by correlating data on programmes, costs and performance. It was the subject of a manual published by the UN in 1965. Since then, many developing countries have tried to introduce this system. This study documents the efforts made by the Sri Lankan Government to introduce performance budgeting. These commenced in 1969 and ceased in 1977. Several difficulties were encountered, for example, in program identification and in performance measurement. Moreover, there was not much evidence of performance budgets being used by the legislature or by government departments. The difficulties encountered explain the partial implementation of the system in Sri Lanka. Little fundamental change has occurred. The budget document is framed in terms of programs and projects. Some performance measures are also included but the system remains largely irrelevant to budget decisions. (Internat. Political Science Association)