OECD Journal on Budgeting

The OECD Journal on Budgeting is 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, academics and experts in the field 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.

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Outcome-focused Management in the United Kingdom

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.


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