Purpose – The purpose of this paper is to describe how Barnardo's, a large children's charity, has developed a system for measuring and reporting on service user outcomes as part of its performance management approach. The challenges that confront third sector organisations when adopting this...

Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages. The book will be of general interest but is focused particularly on the needs of countries in...

The strength of the United Kingdom’s central finance agency (H.M. Treasury) has been attributed to its broad and powerful influence on policy issues; the high intellectual standards of its staff; the relatively clear division between the “official” treasury and the political level; and the...

This article addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities and accounts. The article develops a typology of EBFs and argues that they are frequently created because of budget system failures and...

This article assesses the role and responsibilities of the budget advisor in developing countries and what factors make for success and failure. Since efficient budget institutions are important, the role of the budget advisor may include providing advice on institutional issues as well as on...