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Formal systems of comprehensive planning and performance-based management have a long if disappointing history in American government. This is illustrated most dramatically by the failure of program budgeting (PPB) in the 1960s and resurrection of that management technique in a handful of agencies over the past decade. Beyond its present application, the significance of PPB lies in its relationship to the goals and assumptions of popular reforms associated with the performance movement.Program Budgeting and the Performance Movementexamines PPB from its inception in the Department of Defense under Robert McNamara to its limited resurgence in recent years. It includes an in-depth case study of the adoption and effects of PPB at the National Oceanic and Atmospheric Administration. The fact that program budgeting is subject to the same limitations today that led to its demise four decades ago speaks to the viability of requirements, such as those imposed by the Government Performance and Results Act, that are designed to make government more businesslike in its operations.

This article surveys the 2021-22 provincial and territorial budgets.

In recent years, many countries have adopted evidence?based budgeting (EBB) to encourage the best use of limited and decreasing HIV resources. The lack of data and evidence for hard to reach, marginalized and vulnerable populations could cause EBB to further disadvantage those who are already underserved and who carry a disproportionate HIV burden (USDB). We outline the critical data required to use EBB to support USDB people in the context of the generalized epidemics of sub?Saharan Africa (SSA). To be considered in an EBB cycle, an intervention needs at a minimum to have an estimate of a) the average cost, typically per recipient of the intervention; b) the effectiveness of the intervention and c) the size of the intervention target population. The methods commonly used for general populations are not sufficient for generating valid estimates for USDB populations. USDB populations may require additional resources to learn about, access, and/or successfully participate in an intervention, increasing the cost per recipient. USDB populations may experience different health outcomes and/or other benefits than in general populations, influencing the effectiveness of the interventions. Finally, USDB population size estimation is critical for accurate programming but is difficult to obtain with almost no national estimates for countries in SSA. We explain these limitations and make recommendations for addressing them. EBB is a strong tool to achieve efficient allocation of resources, but in SSA the evidence necessary for USDB populations may be lacking. Rather than excluding USDB populations from the budgeting process, more should be invested in understanding the needs of these populations.

The United States President?s Emergency Plan for AIDS Relief (PEPFAR) is a large bilateral funder of the global HIV response whose policy decisions on key populations (KPs) programming determine the shape of the key populations? response in many countries. Understanding the size and relative share of PEPFAR funds going to KPs and the connection between PEPFAR?s targets and resulting programming is crucial for successfully serving key populations. Publicly available PEPFAR budgets for key populations? services were assessed by country and geographical region for all 52 countries with budget data in fiscal year (FY) 2020. For the 23 countries which completed a full planning process in FY 2018 and 2019, PEPFAR targets for HIV testing and treatment initiation for key populations were assessed. Expenditures for KP programming were calculated to determine whether shifts in targets translated into programming. Implementing partners were characterized by the level of specialization using the share of assigned targets made up by KPs. The average target per year and implementing partner was calculated for each KP group and indicator. PEPFAR country KP budgets ranged from US $35,000 to $ 15.2 million, and the proportion of funding to key populations varied by region, with Eastern and Southern African countries having the lowest proportion. Between FY 2018 and 2019, the KP targets for HIV testing and treatment among KPs increased, whereas expenditures on key populations decreased from US $115.4 to $ 111.0 million. Of the 11 countries with an increase in HIV testing targets, seven had a decrease in KP expenditures. Of the nine countries with an increase in treatment initiation targets, five had a decrease in KP expenditures. The proportion of targets assigned to partners which do not specialize in key populations increased from FY 2018 to 2019. Current key population policies have not resulted in a tight connection between targets and expenditures. This includes assigning a large proportion of key populations programming to partners who do not specialize in key populations, which may weaken the performance management role of the targets. These results signal that a new approach to key populations programming is needed.

This article surveys the 2020-21 provincial and territorial budgets.

Background Performance-based financing is increasingly being applied in a variety of contexts, with the expectation that it can improve the performance of health systems. However, while there is a growing literature on implementation issues and effects on outputs, there has been relatively little focus on interactions between PBF and health systems and how these should be studied. This paper aims to contribute to filling that gap by developing a framework for assessing the interactions between PBF and health systems, focusing on low and middle income countries. In doing so, it elaborates a general framework for monitoring and evaluating health system reforms in general. Methods This paper is based on an exploratory literature review and on the work of a group of academics and PBF practitioners. The group developed ideas for the monitoring and evaluation framework through exchange of emails and working documents. Ideas were further refined through discussion at the Health Systems Research symposium in Beijing in October 2012, through comments from members of the online PBF Community of Practice and Beijing participants, and through discussion with PBF experts in Bergen in June 2013. Results The paper starts with a discussion of definitions, to clarify the core concept of PBF and how the different terms are used. It then develops a framework for monitoring its interactions with the health system, structured around five domains of context, the development process, design, implementation and effects. Some of the key questions for monitoring and evaluation are highlighted, and a systematic approach to monitoring effects proposed, structured according to the health system pillars, but also according to inputs, processes and outputs. Conclusions The paper lays out a broad framework within which indicators can be prioritised for monitoring and evaluation of PBF or other health system reforms. It highlights the dynamic linkages between the domains and the different pillars. All of these are also framed within inter-sectoral and wider societal contexts. It highlights the importance of differentiating short term and long term effects, and also effects (intended and unintended) at different levels of the health system, and for different sectors and areas of the country. Outstanding work will include using and refining the framework and agreeing on the most important hypotheses to test using it, in relation to PBF but also other purchasing and provider payment reforms, as well as appropriate research methods to use for this task.

Due to its economic functions, including that of a planning strategy for the future, state budget as a management tool requires the transition from a traditional structure to a modern one. In the modern budget systems principally implemented today, effectiveness and the efficiency of the results are taken into consideration rather than the cost of the services provided by the state. Although there are various types of modern budget systems, program budget and performance-based budget systems have been implemented in Turkey. Modern budget systems were put into practice in order to change the input-oriented structure of the classicalbudget. However, structural problems and the inability to measure the outputs at the desired level have resulted in the budget systems going back to the traditional structure. The aim of this study is to evaluate the changes in the methods applied, legal and institutional structure of the Turkish budget system and the problems that have emerged, starting with the General Accounting Law No. 1050 and until today.

SURVEY OF PROVINCIAL AND TERRITORIAL BUDGETS, 2024-25 For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor; The National Finances. In a change of format, the 2014 Canadian Tax Journal introduced a new Finances of the Nation feature, which presents annual surveys of provincial and territorial budgets and topical articles on taxation and public expenditures in Canada. This article surveys the 2024-25 provincial and territorial budgets. The underlying data for the Finances of the Nation monographs and for the articles in this journal will be published online in the

Today’s challenging, unpredictable, and volatile international security environment and recent developments in Ukraine require the states of Eastern Europe, especially those that are not members of powerful military alliances, to focus on strengthening the most important instrument of national power, military power, in order to be able to defend their national interests. Enhancing military capability is usually associated with an increase in funding for defense programs. However, having a significant defense budget does not guarantee security, and the main question is how efficiently and effectively defense funds are allocated to particular programs, projects, or activities. The way to improve the efficiency and effectiveness of managing defense funds is through the introduction of the performance-based (program) budgeting approach. At the same time, it must be kept in mind that programs cannot disregard the structure of the MOD departments and services, since budgets are implemented by allocating resources to organizational units to use for conducting activities aimed at producing outputs. In this paper, I proposed some structural changes in order to place the organizational structure of the MOD of Georgia on more of a “product line” basis; bring it more in line with the basic principles of management , and improve capability planning and program development processes.