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Ano: 2012
Banca:
FCC
Órgão:
TCE-SP
Prova:
FCC - 2012 - TCE-SP - Auxiliar de Fiscalização Financeira |
Q223730
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As questões de números 31 a 35 baseiam-se no texto seguinte.
Making Performance Budgeting Work: New IMF Book
October 04, 2007
Member countries will find valuable advice on how to reform their budgeting practices to improve the effectiveness and
efficiency of public expenditure in a major new work on performance budgeting produced by the Fiscal Affairs Department. The book,
Performance Budgeting: Linking Funding and Results (500pp), came off the presses of the top UK publisher Palgrave Macmillan in
September.
Edited by FAD staff member Marc Robinson, the book contains a comprehensive treatment of contemporary performance
budgeting practice and theory. In a series of thematic chapters and case studies, the book discusses:
- The key forms of performance budgeting which [TO IMPLEMENT] around the world - how they differ, and what they have in
common points.
- Lessons from the experience of governments around the world - ranging from OECD nations to developing, middle-income
and transition countries - about what forms of performance budgeting work, under what circumstances, and with what
implementation strategies.
- How successful performance budgeting can improve aggregate fiscal discipline.
- The information requirements of performance budgeting, and
- The links between performance budgeting and other budgeting and public management reforms.
Many of the contributors to this work are leaders in performance budgeting implementation in their countries. Others are
respected academics and technical experts from the International Monetary Fund and other international organizations. Countries
covered in the case studies include the UK, USA, Australia, France, Chile, Spain, Russia, Colombia and Ethiopia.
One major focus of the book is performance budgeting as a tool for improved expenditure prioritization - that is, for helping to
shift limited public resources to the services of greatest social benefit. A key finding is that this type of performance budgeting will only
work if the budget process is fundamentally changed so that top politicians and bureaucrats systematically consider expenditure
priorities when formulating the budget. This means more than just considering the priorities for new spending. It requires also having
mechanisms to systematically review existing spending programs to identify what is ineffective and low priority and can, therefore, be
cut. This is what countries such as Chile and the United Kingdom have successfully done, and the United States is currently attempting
to achieve with its Program Assessment Rating Tool instrument. Conversely, it is a mistake to believe that merely changing the budget
classification and developing performance indicators will in itself improve the allocation of resources in the budget.
(Adapted from http://blog-pfm.imf.org/pfmblog/2007/10/making-performa.html)
Making Performance Budgeting Work: New IMF Book
October 04, 2007
Member countries will find valuable advice on how to reform their budgeting practices to improve the effectiveness and
efficiency of public expenditure in a major new work on performance budgeting produced by the Fiscal Affairs Department. The book,
Performance Budgeting: Linking Funding and Results (500pp), came off the presses of the top UK publisher Palgrave Macmillan in
September.
Edited by FAD staff member Marc Robinson, the book contains a comprehensive treatment of contemporary performance
budgeting practice and theory. In a series of thematic chapters and case studies, the book discusses:
- The key forms of performance budgeting which [TO IMPLEMENT] around the world - how they differ, and what they have in
common points.
- Lessons from the experience of governments around the world - ranging from OECD nations to developing, middle-income
and transition countries - about what forms of performance budgeting work, under what circumstances, and with what
implementation strategies.
- How successful performance budgeting can improve aggregate fiscal discipline.
- The information requirements of performance budgeting, and
- The links between performance budgeting and other budgeting and public management reforms.
Many of the contributors to this work are leaders in performance budgeting implementation in their countries. Others are
respected academics and technical experts from the International Monetary Fund and other international organizations. Countries
covered in the case studies include the UK, USA, Australia, France, Chile, Spain, Russia, Colombia and Ethiopia.
One major focus of the book is performance budgeting as a tool for improved expenditure prioritization - that is, for helping to
shift limited public resources to the services of greatest social benefit. A key finding is that this type of performance budgeting will only
work if the budget process is fundamentally changed so that top politicians and bureaucrats systematically consider expenditure
priorities when formulating the budget. This means more than just considering the priorities for new spending. It requires also having
mechanisms to systematically review existing spending programs to identify what is ineffective and low priority and can, therefore, be
cut. This is what countries such as Chile and the United Kingdom have successfully done, and the United States is currently attempting
to achieve with its Program Assessment Rating Tool instrument. Conversely, it is a mistake to believe that merely changing the budget
classification and developing performance indicators will in itself improve the allocation of resources in the budget.
(Adapted from http://blog-pfm.imf.org/pfmblog/2007/10/making-performa.html)
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