OECD Journal on Budgeting

Frequency
3 times a year
ISSN: 
1681-2336 (online)
ISSN: 
1608-7143 (print)
http://dx.doi.org/10.1787/16812336
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The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

Also available in French
 

Volume 1, Issue 4 You do not have access to this content

Also available in French

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  06 May 2002
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    http://oecd.metastore.ingenta.com/content/4201041ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/outcome-focused-management-and-budgeting_budget-v1-art20-en
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Outcome-focused Management and Budgeting
Jens Kromann Kristensen, Walter Groszyk, Bernd Bühler

Over the last two decades, the focus of public sector budgeting and management in most OECD Member countries has changed from inputs towards outputs. While important elements of an input-based management approach remain, many managers are now more often judged by how their programmes perform rather than by how well they adhere to administrative controls and procedures, or how successful they are in obtaining resources for their programme. The jury is still out as to the details of actual gains and losses connected to this change, but generally it is the view of central budgeting and management institutions that this change in focus has enhanced the quality of management and increased programme effectiveness and efficiency.

  06 May 2002
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    http://oecd.metastore.ingenta.com/content/4201041ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/australia_budget-v1-art21-en
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Australia
Matthew Chan, Mark Nizette, Lisa La Rance, Charles Broughton, Derek Russell

The Commonwealth Government of Australia introduced an accrual-based

outcomes and outputs budgeting and reporting framework in 1999-2000.

The framework seeks to focus public-sector decision-making and accountability

on three core issues:

Outcomes: What influence the government (of the day) wishes to have on the

community;

Outputs and administered items:1 How the government wishes to achieve that

influence; and

Performance indicators: How the government and the community know whether

that influence is being achieved in an efficient and effective way.

  06 May 2002
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    http://oecd.metastore.ingenta.com/content/4201041ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/the-japanese-attempt-at-reinforcing-the-policy-management-cycle-through-policy-evaluation_budget-v1-art22-en
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The Japanese Attempt at Reinforcing the Policy Management Cycle through Policy Evaluation
Hironobu Yamanaka

This article describes the introduction of a government-wide policy evaluation system that is underway in Japan, exemplified by the policy appraisal-evaluation system of the Ministry of Economy, Trade and Industry (METI, the former Ministry of International Trade and Industry). The initiative in METI was started in December 1999, preceding the implementation of a government-wide system. "Policy evaluation" as a term is not limited, in this context, to ex post evaluation but includes ex ante assessment and performance measurement as well. Information as to what extent and how outcome measures are used under the systems is also provided.

  06 May 2002
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    http://oecd.metastore.ingenta.com/content/4201041ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/outcome-focused-management-in-new-zealand_budget-v1-art23-en
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Outcome-focused Management in New Zealand
Andrew Kibblewhite, Chris Ussher

This paper discusses the uses of outcomes in public sector management in New Zealand. It begins by describing the overall public management system within which government departments operate, and how outcomes are used within this system. It then outlines some work that is underway to improve the focus on outcomes, and the way that outcomes are used within the system. The remainder of the paper is a series of case studies of innovative uses of outcomes in the New Zealand state sector.

  06 May 2002
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    http://oecd.metastore.ingenta.com/content/4201041ec005.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/outcome-focused-management-in-the-united-kingdom_budget-v1-art24-en
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Outcome-focused Management in the United Kingdom
Kevin Ellis, Stephen Mitchell

In 1998, the Government of the United Kingdom conducted a Comprehensive Spending Review which examined the resources allocated to each area of spending, and for the first time decided on and published the service improvements and reforms required in return for the resources allocated to departments’ expenditure programmes. These requirements were set out in Public Service Agreements (PSAs) for every central government department published in December 1998.  Each PSA sets out the aim and objectives of each department as well as performance targets, including measures of operations and outcomes. The government’s second spending review in 2000 resulted in revised PSAs, and excluded those expenditure programmes for which the Scottish Parliament and the Welsh Assembly have executive responsibility following the devolved constitutional arrangements.

  06 May 2002
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    http://oecd.metastore.ingenta.com/content/4201041ec006.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/outcome-focused-management-in-the-united-states_budget-v1-art25-en
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Outcome-focused Management in the United States
Walter Groszyk

The Government Performance and Results Act of 1993 (GPRA, the Results Act) established a performance management framework for federal departments and agencies. The framework consists of agency Strategic Plans, Annual Performance Plans and Annual Performance Reports. Additionally, the Director of the Office of Management and Budget (OMB) annually prepares a Government-wide Performance Plan. Approximately 100 Cabinet departments, independent agencies and government corporations prepare these plans and reports. These departments and agencies comprise nearly the entire Executive branch of government. (The Central Intelligence Agency is statutorily exempted, and OMB has exempted about 15 very small agencies from having to comply with GPRA requirements.)

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