Financial Management: Developing a Capability Model

By P.Elaine Grout-Brown, Christine Kelly, Joyce Ku, and Bruce Sloan, Apr 22, 1997

This study evaluates the effectiveness of financial management within governmental agencies in Canada. It aims to develop a common understanding of what is meant by financial management in government organizations, a basis for creating and institutionalizing an effective financial management model, and a new systematic method that could be used to assess the general state of financial management in government and to provide organizations with guidance for improvement.

Budgeting for the Future

By Jon Blondal, Jan 24, 1997

This report reviews and analyzes techniques being applied in OECD Member countries for incorporating a more long-term orientation to the budget process. The report consists of three chapters. The first chapter focuses on the use of Multi-Year Budget Frameworks. The second chapter discusses Generational Accounting. The third and final chapter focuses on the New Zealand Fiscal Responsibility Act.

Reaching Public Goals: Managing Government for Results, A Resource Guide

By Tom Brandt, Beverly Godwin, Hap Hadd, Billie Rollins, and Neal Johnson, Oct 24, 1996

This is a publication of the National Performance Review, which seeks to change the way the federal government works. Its goal is to create a government that works better and costs less. This guide is one tool for use toward that goal.

Budgetary Institutions and Expenditure Outcomes: Binding Governments to Fiscal Performance

By Ed Campos and Sanjay Pradhan, Sep 22, 1996

This paper examines how institutional arrangements affect incentives that govern the size, allocation, and use of budget resources. It compares the effects of institutional structures on fiscal discipline in Australia, Ghana, Indonesia, Malawi, New Zealand, Thailand, and Uganda. It also examines how donor assistance affects expenditure outcomes.

Overview and Description of the Expenditure Management System

Aug 24, 1996

The expenditure management system described in this paper supports the Canadian government’s objective of making the best use of taxpayers’ dollars to deliver quality services. The system is built on the principle of funding new initiatives or priorities by reviewing existing expenditures and then reallocating money. This will foster greater fiscal responsibility and help the government meet its fiscal targets. It will require ministers to look for funds in their existing resources and ensure that public spending is integrated into the government strategic plan, namely the annual budget. At the same time, ministers will receive more autonomy and flexibility within a corporate framework to manage their resources to best meet the priorities of the people, organizations, and businesses they serve.

Putting It Together: An Explanatory Guide to New Zealand’s State Sector Financial Management System

Aug 22, 1996

This publication provides an overview of New Zealand’s State sector financial management. The system includes the role and information needs of Parliament in approving and scrutinising government expenditure, the tools available to Ministers to focus public resources on the government’s priorities and to set expectations of departments and other government agencies, and the role of departments in ensuring taxpayer’s money is used appropriately.

Budgeting and Policy Making

Jul 22, 1996

Reference book and training manual addressed to public administrators in transitional economies, and in particular to officials with budgeting and policy-making responsibilities. It compiles the papers presented at the Multicountry Seminar in Ljubljana (April 1996) focusing on four major areas of the relationship between budgeting and policy-making: 1) a comprehensive look at the current state of theory, practice, solutions, trends, and outstanding problems; 2) preparation of policies and budgets, including legislative ratification; 3) implementation, evaluation, and control of policies and budgets; and 4) a review of the utilization of state-controlled enterprises and the administration of social security schemes.