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Performance Budgeting in Poland [electronic resource] : An OECD Review / Ian Hawkesworth, Lisa von Trapp and David Fjord Nielsen.

Author/Creator:
Hawkesworth, Ian, author
Publication:
Paris : OECD Publishing, 2011.
Format/Description:
Government document
Book
1 online resource (51 pages)
Contained In:
OECD Journal on Budgeting Vol. 11, no. 1, p. 7-57
Status/Location:
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Subjects:
Finance and Investment.
Governance.
Local subjects:
Poland. (search)
Summary:
Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability
Notes:
Title from title screen (viewed May 1, 2017).
Contributor:
von Trapp, Lisa.
Fjord Nielsen, David.
SourceOECD (Online Service)
Access Restriction:
Restricted for use by site license.