Performance budgeting: selected international experiences and some lessons for Slovenia

Aristovnik, Aleksander and Seljak, Janko (2009): Performance budgeting: selected international experiences and some lessons for Slovenia. Published in: Journal of Economics , Vol. 58, No. 3 (2010): pp. 271-291.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: performance budgeting, budget programming, indicators, methodological framework, OECD, Slovenia
• Subjects: H - Public Economics > H5 - National Government Expenditures and Related Policies > H50 - General; H - Public Economics > H1 - Structure and Scope of Government > H11 - Structure, Scope, and Performance of Government; H - Public Economics > H6 - National Budget, Deficit, and Debt > H61 - Budget ; Budget Systems

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