Performance Budgeting in Poland: An OECD Review
Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and...
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| Other Authors: | , |
| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Paris
OECD Publishing
2011
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| Subjects: | |
| Online Access: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 Volltext |
| Summary: | Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability |
| Physical Description: | 1 Online-Ressource (51 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-11-5kgg8r57tf34 |
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| spelling | Hawkesworth, Ian Verfasser aut Performance Budgeting in Poland An OECD Review Ian Hawkesworth, Lisa von Trapp and David Fjord Nielsen Paris OECD Publishing 2011 1 Online-Ressource (51 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability Finance and Investment Governance Poland von Trapp, Lisa ctb Fjord Nielsen, David ctb https://doi.org/10.1787/budget-11-5kgg8r57tf34 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Hawkesworth, Ian Performance Budgeting in Poland An OECD Review Finance and Investment Governance Poland |
| title | Performance Budgeting in Poland An OECD Review |
| title_auth | Performance Budgeting in Poland An OECD Review |
| title_exact_search | Performance Budgeting in Poland An OECD Review |
| title_exact_search_txtP | Performance Budgeting in Poland An OECD Review |
| title_full | Performance Budgeting in Poland An OECD Review Ian Hawkesworth, Lisa von Trapp and David Fjord Nielsen |
| title_fullStr | Performance Budgeting in Poland An OECD Review Ian Hawkesworth, Lisa von Trapp and David Fjord Nielsen |
| title_full_unstemmed | Performance Budgeting in Poland An OECD Review Ian Hawkesworth, Lisa von Trapp and David Fjord Nielsen |
| title_short | Performance Budgeting in Poland |
| title_sort | performance budgeting in poland an oecd review |
| title_sub | An OECD Review |
| topic | Finance and Investment Governance Poland |
| topic_facet | Finance and Investment Governance Poland |
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