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ABD’de Performans Bütçe Yönetimi

Year 2013, Issue: 89, 61 - 90, 01.06.2013

Erhan Karacan

Abstract

Birçok alanda olduğu gibi performans yönetimi alanında da ABD’de geliştirilen mevzuat ve sistemler ile planlama uygulamaları çeşitli yollarla birçok ülkeyi etkilemektedir. Bu nedenle ABD sisteminin özelliklerinin detaylı bir biçimde bilinmesi ve sistemde gerçekleştirilen değişiklikler ile yeniliklerin takip edilmesi önemlidir

Keywords

Planlama Performans Yönetimi Performans Esaslı Bütçeleme GPRA GPRAMA

References

  • Australian National Audit Office (2008), “Performance Auditing in The Australian National Audit Office”, http://www.anao.gov.au/uploads/documents/ Performance _Auditing.pdf, (14.05.2013).
  • Brass, Clinton T. (2012), “Changes to the Government Performance and Results Act (GPRA): Overview of the New Framework of Products and Processes”, Congressional Research Service.
  • Eruz, Ertan (2005), “Yeni Mali Yönetim Yapısında Performans Esaslı Bütçeleme”, 20. Türkiye Maliye Sempozyumu, Pamukkale.
  • Executive Office of the President Office of Management and Budget (2008b), “Circular No. A-11”, http://www.whitehouse.gov/omb/circulars_a11_03toc, (15.01.2013).
  • Executive Office of the President Office of Management and Budget (2008a), “Bulletin No.01-09”, http://www.whitehouse.gov/omb/bulletins/b01-09. html, (15.01.2013).
  • Executive Office of the President Office of Management and Budget (2009), “Circular No. A-11, Section 230—Preparing And Submitting The Annual Performance current_year/a_11_2009.pdf, (15.01.2013).
  • http://www.whitehouse.gov/omb/assets/a11_
  • Executive Office of the President Office of Management and Budget (2002), “President’s Management Agenda”, http://www.whitehouse.gov/sites/ default/files/omb/ assets/ omb/budget/fy2002/mgmt.pdf, (16.01.2013).
  • Fantone, Denise M. (2007), “U.S. Program Assessment Rating Tool”, Performance Budgeting: Linking Funding and Results, International Monetary Fund, Edited by Marc Robinson, Palgrave Macmillan, pp. 167-193.
  • Gilmour, John B. (2007), “Implementing OMB’s Program Assessment Rating Tool: Meeting the Challanges of Integrating Budget and Performance”, OECD Journal on Budgeting Volume 7 – No.1.
  • Government Accountability Office (2011), “GPRA Modernization Act Provides Opportunities to Help Address Fiscal, Performance, and Management Challenges”, http://www.gao.gov/assets/130/125777.pdf, (16.01.2013).
  • Government of Alberta (1998), “Performance Budgeting”, Results Oriented Government: A Guide to Strategic Planning and Performance Measurement in the Alberta Government, Edmonton, Alberta.
  • GPRA Modernization Act of 2010 (2011), PUBLIC LAW 111–352, http://www.gpo. gov/fdsys/pkg/PLAW-111publ352/pdf/PLAW-111publ352.pdf, (21.01.2013).
  • Lee, Robert D., Johnson, Jr. Ronald W., Joyce, Philip G. (2004), Public Budgeting Systems, Seventh Edition, by Jones and Bartlett Publishers.
  • Licht, Benjamin (2011), “GPRA Modernization Act”, SWIAF/SEIAF/MPIAF Joint Conference, http://www.auditforum.org/speaker%20presentations/swiaf/ swiaf%2002%202011/licht.pdf, (22.01.2013).
  • OECD (2005), “Enhancing Public Sector Performance”, Modernising Government: modernisinggovernmentthewayforward.htm, (10.01.2013). The Way Forward
  • http://www.oecd.org/gov/
  • OECD (2008), “Performance Budgeting: A Users’ Guide”, www.oecd.org/ dataoecd/32/0/ 40357919.pdf, (10.01.2013).
  • OECD (2007), “Performance Budgeting in OECD Countries”.
  • Office of Management and Budget (2008b), “Fiscal Year 2009 Budget of U. S. Government: Analytical Perspectives”, http://www.gpo.gov/fdsys/pkg/ BUDGET-2009-PER/pdf/ BUDGET-2009-PER.pdf, (15.01.2013).
  • Office of Management and Budget (2008a), “Guidence for Completing 2008 PARTs”, http://georgewbush-whitehouse.archives.gov/omb/performance/fy2008/ part_ guid_ 2008.pdf, (16.01.2013).
  • Övgün, Barış (2010), “Bürokrasiden Yönetişime Yönetim Biçiminin Değişmesi”, (Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Doktora Tezi), Ankara.
  • Pollitt, Christopher, Bouckaert, Geert (2011), Public Management Reform: A Comparative Analysis - New Public Management, Governance, and the Neo- Weberian State, Oxford University Press.
  • Popovich, Mark G. (1998), Creating High-Performance Government Organizations A Practical Guide for Public Managers, Jossey-Bass.
  • Robinson, Marc (2002), “Best Practice in Performance Budgeting”, Discussion Paper No. 124, http://ideas.repec.org/p/qut/dpaper/124.html, (12.01.2013).
  • Saydam, Mehmet (2005), “Performansa Dayalı Ücretlendirme Sistemi ve Türk Kamu Yönetiminde Uygulanması”, Devlet Personel Başkanlığı Uzmanlık Tezi, Ankara.
  • Schick, Allen (2003), “The Performing State: Reflection on an Idea Whose Time has Come but Whose Implementation has not”, http://www.oecd.org/gov/ budgetingandpublicexpenditures/39168822.pdf, (08.01.2013).
  • Shah, Anwar and Shen, Chunli (2007), “A Premier on Performance Budgeting”, Budgeting and Budgetary Institutions, Edited by Anwar SHAH, The World Bank.
  • Shea, Robert (2007), “Driving Improved Program Performance in the U.S”, 4th Annual Meeting of Senior Budget Officials Network on Performance & Results, Washington.
  • The President’s Management Agenda Scorecard (2008), http://georgewbush- whitehouse.archives.gov/results/agenda/scorecard.html, (17.01.2013).
  • Tyer, Charlie and Willand, Jennifer (1997), “Public Budgeting in America: A Twentieth Century Retrospective”, Journal of Public Budgeting, Accounting and Financial Management, Vol. 9, No. 2, http://www.ipspr.sc.edu/publication/Budgeting_ in_America.htm, (14.01.2013).
  • U.S. Environmental Protection Agency-Office of Inspector General (2007), “Using the Program Assessment Rating Tool as a Management Control Process”, Report No: 2007-P-00033.
  • United States General Accounting Office (1997), “Performance Budgeting : Past Initiatives Offer Insights for GPRA Implementation”, www.gao.gov/cgi-bin/ getrpt?AIMD-97-46, (14.01.2013).
  • White House (2012), “ExpectMore.gov” http://georgewbush-whitehouse.archives. gov/omb/expectmore/, (18.01.2013).
  • White House (1993), “Government Performance and Results Act (GPRA)”, http:// www.whitehouse.gov/omb/mgmt-gpra/gplaw2m.html, (14.01.2013).

THE PERFORMANCE BUDGET MANAGEMENT IN THE USA

Year 2013, Issue: 89, 61 - 90, 01.06.2013

Erhan Karacan

Abstract

Legislation, systems and planning practices developed in the USA affect many countries in different ways in the field of performance management as in many other areas. Therefore, it is important to know the characteristics of the USA system in detail and to follow the changes and innovations in the system

Keywords

Planning Performance Management Performance Based Budgeting GPRA GPRAMA

References

  • Australian National Audit Office (2008), “Performance Auditing in The Australian National Audit Office”, http://www.anao.gov.au/uploads/documents/ Performance _Auditing.pdf, (14.05.2013).
  • Brass, Clinton T. (2012), “Changes to the Government Performance and Results Act (GPRA): Overview of the New Framework of Products and Processes”, Congressional Research Service.
  • Eruz, Ertan (2005), “Yeni Mali Yönetim Yapısında Performans Esaslı Bütçeleme”, 20. Türkiye Maliye Sempozyumu, Pamukkale.
  • Executive Office of the President Office of Management and Budget (2008b), “Circular No. A-11”, http://www.whitehouse.gov/omb/circulars_a11_03toc, (15.01.2013).
  • Executive Office of the President Office of Management and Budget (2008a), “Bulletin No.01-09”, http://www.whitehouse.gov/omb/bulletins/b01-09. html, (15.01.2013).
  • Executive Office of the President Office of Management and Budget (2009), “Circular No. A-11, Section 230—Preparing And Submitting The Annual Performance current_year/a_11_2009.pdf, (15.01.2013).
  • http://www.whitehouse.gov/omb/assets/a11_
  • Executive Office of the President Office of Management and Budget (2002), “President’s Management Agenda”, http://www.whitehouse.gov/sites/ default/files/omb/ assets/ omb/budget/fy2002/mgmt.pdf, (16.01.2013).
  • Fantone, Denise M. (2007), “U.S. Program Assessment Rating Tool”, Performance Budgeting: Linking Funding and Results, International Monetary Fund, Edited by Marc Robinson, Palgrave Macmillan, pp. 167-193.
  • Gilmour, John B. (2007), “Implementing OMB’s Program Assessment Rating Tool: Meeting the Challanges of Integrating Budget and Performance”, OECD Journal on Budgeting Volume 7 – No.1.
  • Government Accountability Office (2011), “GPRA Modernization Act Provides Opportunities to Help Address Fiscal, Performance, and Management Challenges”, http://www.gao.gov/assets/130/125777.pdf, (16.01.2013).
  • Government of Alberta (1998), “Performance Budgeting”, Results Oriented Government: A Guide to Strategic Planning and Performance Measurement in the Alberta Government, Edmonton, Alberta.
  • GPRA Modernization Act of 2010 (2011), PUBLIC LAW 111–352, http://www.gpo. gov/fdsys/pkg/PLAW-111publ352/pdf/PLAW-111publ352.pdf, (21.01.2013).
  • Lee, Robert D., Johnson, Jr. Ronald W., Joyce, Philip G. (2004), Public Budgeting Systems, Seventh Edition, by Jones and Bartlett Publishers.
  • Licht, Benjamin (2011), “GPRA Modernization Act”, SWIAF/SEIAF/MPIAF Joint Conference, http://www.auditforum.org/speaker%20presentations/swiaf/ swiaf%2002%202011/licht.pdf, (22.01.2013).
  • OECD (2005), “Enhancing Public Sector Performance”, Modernising Government: modernisinggovernmentthewayforward.htm, (10.01.2013). The Way Forward
  • http://www.oecd.org/gov/
  • OECD (2008), “Performance Budgeting: A Users’ Guide”, www.oecd.org/ dataoecd/32/0/ 40357919.pdf, (10.01.2013).
  • OECD (2007), “Performance Budgeting in OECD Countries”.
  • Office of Management and Budget (2008b), “Fiscal Year 2009 Budget of U. S. Government: Analytical Perspectives”, http://www.gpo.gov/fdsys/pkg/ BUDGET-2009-PER/pdf/ BUDGET-2009-PER.pdf, (15.01.2013).
  • Office of Management and Budget (2008a), “Guidence for Completing 2008 PARTs”, http://georgewbush-whitehouse.archives.gov/omb/performance/fy2008/ part_ guid_ 2008.pdf, (16.01.2013).
  • Övgün, Barış (2010), “Bürokrasiden Yönetişime Yönetim Biçiminin Değişmesi”, (Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Doktora Tezi), Ankara.
  • Pollitt, Christopher, Bouckaert, Geert (2011), Public Management Reform: A Comparative Analysis - New Public Management, Governance, and the Neo- Weberian State, Oxford University Press.
  • Popovich, Mark G. (1998), Creating High-Performance Government Organizations A Practical Guide for Public Managers, Jossey-Bass.
  • Robinson, Marc (2002), “Best Practice in Performance Budgeting”, Discussion Paper No. 124, http://ideas.repec.org/p/qut/dpaper/124.html, (12.01.2013).
  • Saydam, Mehmet (2005), “Performansa Dayalı Ücretlendirme Sistemi ve Türk Kamu Yönetiminde Uygulanması”, Devlet Personel Başkanlığı Uzmanlık Tezi, Ankara.
  • Schick, Allen (2003), “The Performing State: Reflection on an Idea Whose Time has Come but Whose Implementation has not”, http://www.oecd.org/gov/ budgetingandpublicexpenditures/39168822.pdf, (08.01.2013).
  • Shah, Anwar and Shen, Chunli (2007), “A Premier on Performance Budgeting”, Budgeting and Budgetary Institutions, Edited by Anwar SHAH, The World Bank.
  • Shea, Robert (2007), “Driving Improved Program Performance in the U.S”, 4th Annual Meeting of Senior Budget Officials Network on Performance & Results, Washington.
  • The President’s Management Agenda Scorecard (2008), http://georgewbush- whitehouse.archives.gov/results/agenda/scorecard.html, (17.01.2013).
  • Tyer, Charlie and Willand, Jennifer (1997), “Public Budgeting in America: A Twentieth Century Retrospective”, Journal of Public Budgeting, Accounting and Financial Management, Vol. 9, No. 2, http://www.ipspr.sc.edu/publication/Budgeting_ in_America.htm, (14.01.2013).
  • U.S. Environmental Protection Agency-Office of Inspector General (2007), “Using the Program Assessment Rating Tool as a Management Control Process”, Report No: 2007-P-00033.
  • United States General Accounting Office (1997), “Performance Budgeting : Past Initiatives Offer Insights for GPRA Implementation”, www.gao.gov/cgi-bin/ getrpt?AIMD-97-46, (14.01.2013).
  • White House (2012), “ExpectMore.gov” http://georgewbush-whitehouse.archives. gov/omb/expectmore/, (18.01.2013).
  • White House (1993), “Government Performance and Results Act (GPRA)”, http:// www.whitehouse.gov/omb/mgmt-gpra/gplaw2m.html, (14.01.2013).
There are 35 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Erhan Karacan This is me

Publication Date June 1, 2013
Published in Issue Year 2013 Issue: 89

Cite

APA Karacan, E. (2013). ABD’de Performans Bütçe Yönetimi. Sayıştay Dergisi(89), 61-90.