Outcome-focused Management and Budgeting

Abstract

Over the last two decades, the focus of public sector budgeting and management in most OECD Member countries has changed from inputs towards outputs. While important elements of an input-based management approach remain, many managers are now more often judged by how their programmes perform rather than by how well they adhere to administrative controls and procedures, or how successful they are in obtaining resources for their programme. The jury is still out as to the details of actual gains and losses connected to this change, but generally it is the view of central budgeting and management institutions that this change in focus has enhanced the quality of management and increased programme effectiveness and efficiency.

Budget reform and legislative control in Sweden

“…However, when the Finance Committee scrutinized these proposals it emerged that some of the indirect effects of an income tax change on local communities had been omitted, which amounted to 443 million kronor. 5 Refer to Kristensen et al (2002) for an overview of performance-based management and budgeting. 6 Further details are contained in the 2002 Riksrevisionen Terms of Reference Act and the Auditing of State Activities etc.…”

Principles and patterns of financial scrutiny: Public Accounts Committees in the Commonwealth

“…This entails giving managers more flexibility to utilise the resources allocated to them in return for holding them to account for results. 36 often a general increase in audit activity. 37 For example, value for money audit was included in the mandate of the Canadian Auditor-General in 1977, and now makes up about 60 per cent of total audit activity.…”

“Pembebasan” Etos Akuntabilitas Anggaran Daerah: Sebuah Analisis Kritis Habermasian Atas Kolonisasi Lifeworld

“…Argumen utama dalam penggunaan akuntabilitas berbasis output adalah: (1) tidak memungkinkan untuk menghubungkan outcome langsung dengan tindakan manajerial, dan keputusan tingkat kontrol langsung seorang manajer atas output umumnya lebih besar daripada outcome, (2) outcome sangat sulit untuk diidentifikasi, dan tentu saja sulit untuk diukur. Skala waktu untuk mengukur hasil biasanya mencakup beberapa waktu setelah program diimplementasikan, umumnya, tidak selaras dengan siklus anggaran yang sama, dan (3) menghitung biaya untuk mencapai outcome lebih sulit daripada biaya untuk mencapai output (Kristensen et al, 2002).…”