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In 1998, the Government of the United Kingdom conducted a ComprehensiveSpending Review which examined the resources allocated to each area of spending,and for the first time decided on and published the service improvementsand reforms required in return for the resources allocated to departments’expenditure programmes. These requirements were set out in Public ServiceAgreements (PSAs) for every central government department published
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This paper discusses the uses of outcomes in public sector management inNew Zealand. It begins by describing the overall public management systemwithin which government departments operate, and how outcomes are usedwithin this system. It then outlines some work that is underway to improve thefocus on outcomes, and the way that outcomes are used within the system. Theremainder of the paper is a series of case studies of innovative uses
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The Commonwealth Government of Australia introduced an accrual-basedoutcomes and outputs budgeting and reporting framework in 1999-2000. The framework seeks to focus public-sector decision making and accountabilityon three core issues - outcomes, outputs and performance indicators.
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The introduction in the early 1980s of a privately managed pension system in Chile attracted world-wide attention. This article describes the new system and the reform process, with a special emphasis on the fiscal impacts.
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This article describes the introduction of a government-wide policy evaluationsystem that is underway in Japan, exemplified by the policy appraisal-evaluationsystem of the Ministry of Economy, Trade and Industry (METI, theformer Ministry of International Trade and Industry). The initiative in METI wasstarted in December 1999, preceding the implementation of a government-widesystem. "Policy evaluation" as a term is not limited, in this
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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,
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In the context of English-speaking countries, the term agency is used as an umbrella concept for different forms of what is called in the Dutch context "privatisation" (i.e. devolution and delegation of power to more autonomous bodies). To assist in understanding the Dutch situation, this paper will discuss first a conceptual framework which runs as a thread through this chapter...
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One of the major challenges faced by transitional economies has been to adjust institutions that were designed to function in a planning environment to function in an increasingly market-oriented environment. One of the most important of these institutional reforms has been the restructuring of the budget system. The latter should be interpreted quite widely to encompass the institutional framework as well as the administrative
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Canada’s experience in creating new organisational forms for service delivery is a product of its distinct culture and its political form, federalism. In 1867, Canada adopted a federal form of government. Because the new country included diverse linguistic, cultural and regional communities, federalism was seen as a compromise between full integration of the independent colonies and the status quo. Its champions thought that it would
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This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...