Program budgeting and accoutability in local government
By: KLUVERS, Ron.
Material type: ArticlePublisher: Oxford : Blackwell Publishers Limited, June 2001Australian Journal of Public Administration 60, 2, p. 35-43Abstract: Much has been written about program budgeting an its relevance to improved efficiency and effectiveness. However, there is a little discussion about the realtionship between the use of program budgeting and accountability of management to an elected body, such as a local council has been given little attention. In this article three questions are posed:(1) Is the performance information availabel to enable to enable councillors to form a jugment about management`s performance?;(2) Is management involved in determining issues of policy,such as objetives, programs and performance measurement?; and (3) Are councillors confronted by a greater volume of budgetary documentation but with no increase in time to consider it? The results show that program budgeting does not always anhance accoutability in local governmentItem type | Current location | Collection | Call number | Status | Date due | Barcode |
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Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
Much has been written about program budgeting an its relevance to improved efficiency and effectiveness. However, there is a little discussion about the realtionship between the use of program budgeting and accountability of management to an elected body, such as a local council has been given little attention. In this article three questions are posed:(1) Is the performance information availabel to enable to enable councillors to form a jugment about management`s performance?;(2) Is management involved in determining issues of policy,such as objetives, programs and performance measurement?; and (3) Are councillors confronted by a greater volume of budgetary documentation but with no increase in time to consider it? The results show that program budgeting does not always anhance accoutability in local government
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