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Performance budgeting: selected international experiences and some lessons for Slovenia

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  • Aristovnik, Aleksander
  • Seljak, Janko

Abstract

The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The paper also presents the methodological framework applied in defining goals in a society as well as the role and the interdependence of social indicators and performance indicators for specific units/programs in public administration. Theoretical bases of such procedures will be presented along with an empirical concept which is believed to be appropriate for Slovenia. The formulation of the concept stems from the definitions given in the Budget Manual for 2008-2009 where individual budget users are responsible for monitoring their performance and efficiency. On this basis, we developed a theoretical concept of connections between different levels of long-term goals, implementational goals as well as efficiency and effectiveness indicators at the level of sub-programs of selected budget users. A theoretical and methodological framework constructed in this way will hopefully serve as the basis for realizing the concept of Slovenian direct performance budgeting in the near future.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 15499.

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Date of creation: 31 May 2009
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Publication status: Published in Journal of Economics 3.58(2010): pp. 271-291
Handle: RePEc:pra:mprapa:15499

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Keywords: performance budgeting; budget programming; indicators; methodological framework; OECD; Slovenia;

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  1. Teresa Curristine, 2005. "Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire," OECD Journal on Budgeting, OECD Publishing, vol. 5(2), pages 87-131.
  2. Jón R. Blöndal & Teresa Curristine, 2004. "Budgeting in Chile," OECD Journal on Budgeting, OECD Publishing, vol. 4(2), pages 7-45.
  3. Frans K. M. van Nispen & Johan J. A. Posseth, 2006. "Performance Budgeting in the Netherlands: Beyond Arithmetic," OECD Journal on Budgeting, OECD Publishing, vol. 6(4), pages 37-62.
  4. Allen Schick, 2003. "The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not," OECD Journal on Budgeting, OECD Publishing, vol. 3(2), pages 71-103.
  5. Abbott Ferriss, 2002. "TELESIS: The Uses of Indicators to Set Goals and Develop Programs to Change Conditions," Social Indicators Research, Springer, vol. 58(1), pages 229-265, June.
  6. Andrea Saltelli, 2007. "Composite Indicators between Analysis and Advocacy," Social Indicators Research, Springer, vol. 81(1), pages 65-77, March.
  7. Jón R. Blöndal & Dirk-Jan Kraan & Michael Ruffner, 2003. "Budgeting in the United States," OECD Journal on Budgeting, OECD Publishing, vol. 3(2), pages 7-53.
  8. Bram Scheers & Miekatrien Sterck & Geert Bouckaert, 2005. "Lessons from Australian and British Reforms in Results oriented Financial Management," OECD Journal on Budgeting, OECD Publishing, vol. 5(2), pages 133-162.
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