Performance Budgeting

KATE ASHCROFT Independent Educational Consultant, Ethiopia and Zambia; Visiting Professor, University of Northampton, UK; Visiting Professor, University of Wales Institute, Cardiff, UKELENA 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, RussiaJIM BRUMBY Office of Budget and Planning, International Monetary Fund, USABENOÎT CHEVAUCHEZ Controleur Général and Consultant, France; Lecturer, Public Finance, Sciences Po, France; Lecturer, Public Finance, Paris I La Sorbonne, FranceTERESA R CURRISTINE Budgeting and Public Expenditure Division, OECD Public Governance Directorate, FranceMATT DAVIES Senior Economist, Asia and Pacific Department, Interntional Monetary FundMICHAEL DI FRANCESCO Principal Advisor, Financial Management Policy, NSW Treasury, AustraliaJACK DIAMOND Retired Division Chief, Public Financial Management Division I, Fiscal Affairs Department, International Monetary Fund, USAISRAEL FAINBOIM Technical Assistance Advisor, Public Financial Management Division, Fiscal Affairs Department, International Monetary Fund, USADENISE FANTONE Acting Director, Education, Workforce, and Income Security, US Government Accountability Office (GAO), USAVICTORIA GUNNARSSON Research Officer, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USAMARCELA GUZMÁN Principal ofPoliteia, Santiago de Chile, ChileOLE 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, FranceALEXEY LAVROV Director of Budget Policy, Russian Ministry of Finance, RussiaJAVIER LOSCOS Lecturer, Department of Applied Economics IV, Universidad Complutense de Madrid, SpainELISABETH PAUL Member, GRAP-SWAP, Belgium; Technical Advisor, Ministry of Health, MaliJOHN PIERCE Secretary of the Treasury of New South Wales, Australia; Chairman, NSW Treasury Corporation, AustraliaJESÚS RUIZ-HUERTA CARBONELL Professor, Public Economics, Department of Applied Economics II, Universidad Rey Juan Carlos, Madrid, SpainDAVID SHAND Public Financial Management ConsultantPETER C. SMITH Professor of Economics and Director of the Centre for Health Economics, University of York, UKTAMÓN A. TAKAHASHI ITURRIAGA Director of Budgetary Research, Ministry of Finance, MexicoTERESA TER-MINASSIAN Director, Fiscal Affairs Department, International Monetary Fund, USAHOLGER VAN EDEN Senior Economist, Public Financial Management Division II, Fiscal Affairs Department, International Monetary Fund, USAMARIJN VERHOEVEN Deputy Division Chief, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USAEDUARDO ZAPICO Adviser, Evaluation Unit, Directorate General of the Budget of theEuropean Commission

• 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