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Crawford School of Public Policy · ANU College of Law, Governance and Policy
On-campus & remote (online) learning available. Students participate in interactive, real-time classes. Contemporary public sector budgeting is about explaining the performance story behind the financial numbers, and working with the inevitable contestability around what the numbers mean. It is about how performance information can be used to better frame dialogue around funding priorities, and to actively manage program delivery within budget constraints. Current sector-wide performance and accountability frameworks emphasise clear linkages between funding and outcomes, and the integration of performance metrics with budget decision processes, internal organisational management, and external performance reporting. This course uses an integrated case study to survey the strengths and weaknesses of performance-based budgeting approaches in the public sector; steps through intervention logic methodologies for specifying purposes, programs and performance metrics; outlines the role of cost information in performance analysis; and offers an opportunity to apply and appraise these approaches in the context of participants’ own organisational settings and broader public sector institutional reform.
Practice application: Outcome budget statement review. 1000 words equivalent.
Learning outcomes 3, 4
Research report: Balancing the costs and benefits of performance-based budgeting. 2500 words equivalent.
Learning outcomes 1, 2, 3, 4
This course consists of 65 hours
None Preliminary Reading Allen, R., Hemming, R. and Potter, B. H. Eds. 2016. The International Handbook of Public Financial Management. New York: Palgrave Macmillan. Selected chapters (Allen and Krause; Diamond; Robinson). Cuganesan, S. 2017. The design of performance budgeting processes and managerial accountability relationships. Public Management Review. 19 (7), pp954-971. Moynihan, D. and Beazley, I. Eds. 2016. Toward Next Generation Performance Budgeting: Lessons from the Experience of Seven Reforming Countries. Washington DC: World Bank. Robinson, M. Ed. 2007. Performance Budgeting: Linking Funding and Results. New York: Palgrave Macmillan/International Monetary Fund. Selected chapters (Pierce and Di Francesco; Robinson). Robinson, M. 2002. Output purchase funding and budgeting systems in the public sector. Public Budgeting & Finance. 22 (4), pp17-33. The mechanics of a performance budget (A): Preparing a budget in output terms The mechanics of a performance budget (B): Coping with a budget cut