International Good Practices and Reference Models Australia’s Experience in Utilizing Performance Information in Budget and Management Processes: This document from the Australian Government, Department of Finance and Administration provides a description of Australia’s performance system and the budgeting and management framework that is an important aspect of the government’s public sector financial structure. Best Practices in Public Budgeting: This website created by the Government Finance Officers Association is designed to provide finance officers with concrete illustrations of how high-performance governments use the NACSLB recommended practices to improve the planning, development, adoption, and execution phases of their budgeting process. It presents illustrations reproduced from budgets, long-range financial plans, budget manuals, and other government documents for each of the 59 NACSLB recommended budget practices. The over 100 examples included – taken from states, counties, municipalities, and special districts – demonstrate a wide variety of approaches to implementing the recommended budget practices. Managing Public Expenditure: The UK Approach: The medium-term budgetary framework introduced in 1997 addressed a number of weaknesses of the former regime, which are considered the major cause for the poor performance of crucial public services. In this paper OECD discusses the new budgetary framework and examines the scope for further improvement. back to top Guidance and Tips OECD Journal on Budgeting: This report provides insights and instruments for the effective and efficient allocation and management of resources in the public sector dealing with budget system reform in transition economies. back to top Country Case Studies and Lessons Learnt Financial Management Reform Program: FMRP is a five-year program jointly financed by the UK Department for International Development (DFID) and the Royal Netherlands Embassy (RNE), and executed by the Ministry of Finance, Government of Bangladesh. The goal of FMRP is to improve the efficiency and effectiveness of the allocation of resources and to achieve more equitable and improved public service delivery. The purpose of FMRP is to develop accountable and transparent institutional management and operational arrangements for aggregate fiscal discipline, strategic prioritization of expenditure and improved performance during budget execution. Budget Institutions and Fiscal Responsibility - Parliaments and the Political Economy of the Budget Process (Produced by the World Bank Institute): This essay explores the contribution of parliaments to the budget process in presidential systems of government with highly centralized budgetary systems. It offers a political economy perspective on the budget process in Latin America and reveals increased legislative budget activism since the restoration of democracy. The Role of Civil Society Organization in Auditing and Public Finance Management: This paper from the International Budget Project examines the potential role of civil society in the budget process through four different case studies taking place in India, South Africa, and the Philippines. Strengthening Participation in Public Expenditure Management: Policy Recommendations for Key Stakeholders (Published by the Organization for Economic Co-operation and Development): This policy brief analyzes the roles of government, civil society, and legislatures in the development of the budget. Jeremy Heimans examines the stages of the budget process - formulation, analysis, and tracking of the budget -, and identifies opportunities and risks for participatory budgeting through different case studies. Making Public Finance Public (Published by Local Government and Public Service Reform Initiative, Open Society Institute–Budapest): The three case studies presented in this publication explore sub national budgeting in Croatia, Macedonia, and Ukraine dealing with budget monitoring, budgetary oversight and accountability. The publication also provides a cross synthesis examination of the three nations. A Guide to Participatory Budgeting : This paper examines Brazilian participatory budgeting programs designed to incorporate citizens into the policymaking process, spur administrative reform, and distribute public resources to low-income neighborhoods. The guide explores the mechanisms of participatory budgeting, the results of this approach, and its potential applicability elsewhere. Towards Good Financial Governance in Vietnam (Published by the German Agency for Technical Collaboration): This report seeks to evaluate GTZ assistance to Vietnam’s budget reforms in terms of results, efficiency, significance, relevance and provide key lessons learned. Performance Budgeting in OECD Countries: In this book OECD discusses the lessons learned from country experiences of developing and using performance information in the budget process. It provides guidelines on adapting budget systems to promote the use of performance information. It containseight country studies which discuss in detail how individual countries have sought todevelop and use performance information in budget and management processes overthe past ten years. back to top Other Reference Materials Aids, Budgets, and Accountability: A survey Article (Produced by the Overseas Development Institute, London): This article asses the role of donors in promoting more robust budget systems and processes and offers a critical review of some PFM reform efforts. However, it also includes some preliminary conclusions and suggestions for future applied research in the area of PFM reform. Budget Reform Seminar: Summary of Discussions (Published by the Collaborative Africa Budget Reform Initiative): This compilation of information deals with a number of topics, including: budget credibility, multi-year budgeting, improving the quality of expenditure, reform design and implementation, the way forward with reform. Tasmania’s Financial Management Reform Strategy (Published by the Tasmanian Department of Treasury and Finance): This analysis written by Tasmania’s treasury discusses its FM reform strategy, budgetary and appropriation processes, and progress with best practice initiatives. back to top |
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