Implementing Results-Based Budget Management Frameworks : An Assessment of Progress in Selected Countries

Cover -- Title Page -- Copyright Page -- Content -- Figures and Tables -- Acknowledgments -- Abbreviations -- Executive Summary -- 1 Background of Results-Based Budget Management -- Introduction -- Goals of Public Financial Management Reform -- Brief History of Budget Reforms -- Sequencing Reforms -- 2 Results-Based Budget Management -- Results-Based Budget Management Logic Model -- Analyzing Data -- Results-Based Budget Management Business Model -- Output versus Outcome Budgeting -- Technical Efficiency versus Allocative Efficiency -- 3 Transparent Reporting of Results -- Introduction -- Data Management -- Steps to Implementing Reform -- 4 Case Studies on the Current Status of Results-Based Budget Management -- Introduction -- Australia -- Canada -- Indonesia -- Malaysia -- New Zealand -- Philippines -- Singapore -- United Kingdom -- Summary -- 5. Government Bureaucracies: Their Nature and Impact on Results-Based Budget Management Reforms -- Introduction -- The Principal-Agent Problem -- Impacts of Dispersion of Responsibility for Organizational and Human Resources Development -- Disparate Interpretations and Understanding of the Logical Framework -- 6. Summary and Recommendations -- Appendixes -- A1 Program Budgeting -- A2 Medium-Term Expenditure Frameworks -- A3 Aligning the Classification of Government Functions to an Outcome Classification Structure -- A4 Common Outputs and their Performance Indicators -- A5 Templates for Capital Budget Proposals -- A6 An Outcome Classification System with Outcome Indicators -- A7 Criteria for Assessing Results-Based Budgeting Management Proposals -- A8 Documents Consulted for Country Cases -- References -- Tables and Figures -- Tables -- 1 Reporting Performance Data in Budget Documents -- 2 Presenting Outputs According to Outcomes -- 3 Possible Appropriations Layout.