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Implementing results-based budget management frameworks : an assessment of progress in selected countries.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Manila, Philippines :
Asian Development Bank,
2017.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Title Page; Copyright Page; Content; Figures and Tables; Acknowledgments; Abbreviations; Executive Summary; 1 Background of Results-Based Budget Management; Introduction; Goals of Public Financial Management Reform; Brief History of Budget Reforms; Sequencing Reforms; 2 Results-Based Budget Management; Results-Based Budget Management Logic Model; Analyzing Data; Results-Based Budget Management Business Model; Output versus Outcome Budgeting; Technical Efficiency versus Allocative Efficiency; 3 Transparent Reporting of Results; Introduction; Data Management; Steps to Implementing Reform.
- 4 Case Studies on the Current Status of Results-Based Budget ManagementIntroduction; Australia; Canada; Indonesia; Malaysia; New Zealand; Philippines; Singapore; United Kingdom; Summary; 5. Government Bureaucracies: Their Nature and Impact on Results-Based Budget Management Reforms; Introduction; The Principal-Agent Problem; Impacts of Dispersion of Responsibility for Organizational and Human Resources Development; Disparate Interpretations and Understanding of the Logical Framework; 6. Summary and Recommendations; Appendixes; A1 Program Budgeting; A2 Medium-Term Expenditure Frameworks.
- A3 Aligning the Classification of Government Functions to an Outcome Classification StructureA4 Common Outputs and their Performance Indicators; A5 Templates for Capital Budget Proposals; A6 An Outcome Classification System with Outcome Indicators; A7 Criteria for Assessing Results-Based Budgeting Management Proposals; A8 Documents Consulted for Country Cases; References; Tables and Figures; Tables; 1 Reporting Performance Data in Budget Documents; 2 Presenting Outputs According to Outcomes; 3 Possible Appropriations Layout; 4 Implementing Reform-Some Practical Steps.
- 5 Department of Finance Annual Report 2013/2014, Extract from Table 1, p. 356 Sector Leadership and Support; A1.1 Hierarchy of Objectives; A1.2 Reformulating Program Objective Descriptions; A1.3 Option 1-Crosscutting Program Allocated across Programs; A1.4 Option 2-Crosscutting Programs Retain their Individual Identities; A3 Translating Functions of Government into an Outcome Structure; A4.1 Output Type Classifications (Example); A4.2 Determining the Performance Indicator Description of a Common Output (Example).
- A4.3 Provision of Technical Advisory Services Standard Description and Performance IndicatorsA4.4 Provision of Legal Advisory Services Standard Description and Performance Indicators; A4.5 P rovision of Management and Administrative Support Services Standard Description and Performance Indicators; A4.6 Provision of Internal Audit Services Standard Description and Performance Indicators; Figures; 1 Fitting Performance-Based Budgeting Reforms to the Annual Budget Cycle; 2 The Ex Ante Output-Outcome Relationship; 3 Estimating Ex Post the Beta Correlation Coefficient.