Evolutions in budgetary practice: Allen Schick and the OECD Senior Budget Officials
This book commemorates the 30th anniversary of the OECD Working Party of Senior Budget Officials (SBO). It brings together documents, articles and extracts from publications written by Professor Allen Schick, who has been associated with the SBO since its inception and has made fundamental contribut...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
2009
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | This book commemorates the 30th anniversary of the OECD Working Party of Senior Budget Officials (SBO). It brings together documents, articles and extracts from publications written by Professor Allen Schick, who has been associated with the SBO since its inception and has made fundamental contributions to public sector budgeting.--Publisher's description. |
| Beschreibung: | Enth. 16 Beitr. |
| Beschreibung: | 456 S. |
| ISBN: | 9789264060876 |
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Datensatz im Suchindex
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| adam_text | Titel: Evolutions in budgetary practice
Autor: Schick, Allen
Jahr: 2009
Table of Contents
Introduction: Budgeting as Dialogue 9
Chapter 1. Budgeting for Entitlements 13
1. The definition and budgetary status of entitlements 14
2. The establishment and growth of entitlements 17
3. Curtailing the growth in entitlements 20
Afterword 24
References 25
Chapter 2. The Control and Management of Government Expenditure:
Comparing Country Experiences 27
1. Summary 28
2. The scope of central government budgets 33
3. The growth and composition of expenditure 37
4. High-level budgetary targets 42
5. From high-level targets to the budget 48
6. Expenditure control practices 59
7. Towards improved productivity and effectiveness 73
Notes 87
References 87
Chapter 3. Budgeting for Results: Comparing Country Experiences 89
1. The scope of central government budgets 90
2. Global budgetary targets 97
3. Expenditure planning: multi-year and annual budgeting 101
4. Parliamentary control 110
5. Expenditure monitoring and control 113
6. Budgetary reserves 121
7. Budgeting for personnel 124
8. Managerial accountability and programme effectiveness 128
9. Budgeting for results 136
Chapter 4. Modern Budgeting: Overview 145
1. The task of reform 148
2. Markets and managers 150
3. Decoupled versus consolidated government 152
4. Flexibility and performance 155
5. Accounting and auditing 157
6. Policies and programmes 158
7. Pathways to reform 160
8. The process of reform 162
9. Governmental organisation 163
10. Means of accountability 165
11. Linkage of performance measures to budget allocations 166
Chapter 5. The Changing Role of the Central Budget Office 167
1. Introduction 168
2. Aggregate fiscal discipline 172
3. Allocative efficiency 177
4. Operational efficiency 182
5. Conclusion 183
Reference 184
Chapter 6. Can National Legislatures Regain an Effective Voice in Budget Policy? .... 185
1. Legislative appropriations and executive budgets 188
2. The decline of national legislatures 192
3. Restoring legislative budget capacity 199
4. Legislative budget futures: alternative scenarios 204
Afterword 206
Notes 206
References 207
Chapter 7. Agencies in Search of Principles 209
1. Agencies as instruments of management 212
2. Agencies as instruments of new public management 215
3. Agencies as instruments of governance 218
4. Restoring departmental capacity 221
Afterword 226
References 227
Chapter 8. Does Budgeting Have a Future? 229
1. Macro-budgeting: from stimulus to constraint 231
2. Macro-budgetary futures: neutralising the political pressure to spend 236
3. Distributive budgeting: from allocation to reallocation 242
4. Distributive budget futures: who will get what? 247
5. Operational budgeting: from control to performance 253
6. Operational futures: government as a producer 259
7. Does budgeting have a future? 263
References 264
Chapter 9. Opportunity, Strategy and Tactics in Reforming Public Management .... 265
1. The roads not taken 268
2. Opportunity 272
3. Strategy 275
4. Tactics 284
5. The path ahead 285
6. The next generation 288
Reference 289
Chapter 10 The Performing State: Reflection on an Idea Whose Time Has Come
but Whose Implementation Has Not 291
1. The idea of performance 293
2. Pathways to performance 298
3. Governance: governing without (national) government 310
4. The performing state: from idea to practice 314
5. Getting the budget to perform 315
Notes 318
References 318
Chapter 11. The Role of Fiscal Rules in Budgeting 319
1. The age of fiscal rules 321
2. Variations in fiscal rules 327
3. Adjusting budget practices to enforce fiscal rules 333
4. The impact of politics and economics on fiscal rules 335
Afterword 340
References 341
Chapter 12. Twenty-Five Years of Budgeting Reform 343
1. Budget trends: 1960-2000 347
2. The SBO agenda 350
3. Budgeting s future agenda 354
4. SBO 2029 359
Reference 361
Chapter 13. Sustainable Budget Policy: Concepts and Approaches 363
1. The multiple dimensions of sustainability 365
2. Modes of sustainability analysis 369
3. Budgeting for sustainable public finance 373
Afterword 377
Note 378
References 378
Chapter 14. Performance Budgeting and Accrual Budgeting:
Decision Rules or Analytic Tools? 379
1. Classification is the most important decision rule 382
2. Criteria for establishing new budget rules 385
3. Performance budgeting 389
4. Accrual budgeting 396
5. Concluding remarks 401
Afterword 401
Notes 402
References 402
Chapter 15. Off-Budget Expenditure: An Economic and Political Framework 405
1. The transformation of the public sector 408
2. Guidelines for determining off-budget expenditures 409
3. Choosing among budget options 411
4. Types of off-budget expenditure 413
5. The problem of control 429
6. The problem of planning 430
7. The path to control 431
References 432
Chapter 16. Budgeting for Fiscal Space 433
1. The shrinkage of fiscal space 435
2. Protecting and enlarging fiscal space 442
3. Adjusting budget processes 446
Reference 450
Appendix A. Annual meetings of OECD Senior Budget Officials:
Chronology 1980-2009 451
Tables
2.1. Economic indicators: average annual percentage growth 38
2.2. Aggregate budgetary trends (percentage of GDP) 38
2.3. General government total expenditure (percentage of GDP) 39
2.4. Trends in general government financial balances (percentage of GDP) 40
2.5. Changes in the structure of general government expenditure, 1970 to 1981 40
2.6. Synopsis of current announced budgetary objectives 44
2.7. Opening stages of the annual budget cycle 50
6.1. The legislature s authority to amend the government s budget 195
6.2. Legislative modification of the government s budget 197
6.3. Changes in the legislature s budget role during the period 1988-98 199
16.1. Year-to-year percentage change in real GDP 437
16.2. Current receipts of government as a percentage of GDP 438
16.3. Net lending of government as a percentage of GDP 441
16.4. Current disbursements of government as a percentage of GDP 442
16.5. Comparison of baseline projections 447
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| isbn | 9789264060876 |
| language | English |
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| physical | 456 S. |
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| spelling | Schick, Allen Verfasser aut Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials Allen Schick Paris OECD 2009 456 S. txt rdacontent n rdamedia nc rdacarrier Enth. 16 Beitr. This book commemorates the 30th anniversary of the OECD Working Party of Senior Budget Officials (SBO). It brings together documents, articles and extracts from publications written by Professor Allen Schick, who has been associated with the SBO since its inception and has made fundamental contributions to public sector budgeting.--Publisher's description. OECD-Staaten stw Öffentliche Finanzplanung stw Budget Budget process Haushaltskontrolle (DE-588)4159253-0 gnd rswk-swf Haushaltskontrolle (DE-588)4159253-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017636106&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schick, Allen Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials OECD-Staaten stw Öffentliche Finanzplanung stw Budget Budget process Haushaltskontrolle (DE-588)4159253-0 gnd |
| subject_GND | (DE-588)4159253-0 |
| title | Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials |
| title_auth | Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials |
| title_exact_search | Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials |
| title_full | Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials Allen Schick |
| title_fullStr | Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials Allen Schick |
| title_full_unstemmed | Evolutions in budgetary practice Allen Schick and the OECD Senior Budget Officials Allen Schick |
| title_short | Evolutions in budgetary practice |
| title_sort | evolutions in budgetary practice allen schick and the oecd senior budget officials |
| title_sub | Allen Schick and the OECD Senior Budget Officials |
| topic | OECD-Staaten stw Öffentliche Finanzplanung stw Budget Budget process Haushaltskontrolle (DE-588)4159253-0 gnd |
| topic_facet | OECD-Staaten Öffentliche Finanzplanung Budget Budget process Haushaltskontrolle |
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