This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance...

Booker Park School is a new complex for pre-primary children and primary pupils with a range of behavioural and learning difficulties. To respond to the pupils’ varied needs, the school facilities offer a high degree of flexibility and a quality environment for learning.

L’école de Booker Park est un nouveau complexe accueillant des enfants de niveaux pré-primaire et primaire qui présentent des difficultés de comportement et d’apprentissage. Visant à répondre aux besoins variés des élèves, les équipements scolaires offrent une grande flexibilité...

This article shows how to combine top-down budgeting – in the core sense of the establishment of a hard aggregate expenditure ceiling at the start of the budget preparation process – with flexibility in the allocation of the aggregate ceiling between spending ministries during budget...

Can an accrual budgeting system – a system in which budgetary spending authorisations to line ministries are formulated in accrual terms – serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for...

The Chilean government is exploring several important areas of public sector reform. This article discusses performance budgeting (including spending reviews, efficiency reviews, and the Chilean performance management system), mediumterm budgeting (especially the use of forward estimates and...