English, , 164kb
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.
English, , 504kb
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.
English, , 176kb
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
English, , 224kb
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...
English, , 243kb
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
English, , 277kb
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
English, , 153kb
Federal budget procedures in the United States require forecasts and projections over several distinct periods of time: short term (18-24 months ahead), medium term (both 5- and 10-year horizons), and long term (as much as 75 years in the future). In the United States, the intermediate estimates have taken on increased significance with many press accounts referring to 10-year estimates. In addition to various time periods, the
English, , 263kb
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...
English, , 523kb
This paper aims to identify a few features of institutions and policies in the Dutch public sector that can be characterised as "typically Dutch" and that, moreover, may be considered as worthy of further thought, or perhaps even as a source of inspiration, for countries that are presently thinking about the modernisation of their public sector.