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Results, Performance Budgeting and Trust in GovernmentThe book identifies four categories of
 performance budgeting, namely direct performance budgeting,
 performance informed budget (PIB), opportunistic performance
 budgeting and presentational performance budgeting. While
 the Conference papers often refer to performance budgeting
 broadly defined, much of the book focuses on PIB, the most
 common category of performance budgeting adopted to date,
 making the argument that this is likely to be the most
 applicable in many Latin American countries. The book
 combines two seemingly diverse governance topics, adopts
 contrasting analytic styles to address these, and seeks to
 draw out their inter-connections, with particular reference
 to Organization for Economic Co-operation and Development
 (OECD) and Latin American countries. The first topic is PIB,
 which is discussed largely from the practical perspective of
 policy makers and practitioners, reflecting that it is a
 major public administration reform that has been underway
 for several decades. The second topic is the trust of
 citizens and firms in government. This book is divided into
 seven chapters. Chapter one provides an overview of PIB,
 building on two decades of experience and lesson-learning,
 and sets out the key themes that provide the basis for the
 discussions in the subsequent chapters. Chapter two
 introduces the concept of trust in government, particularly
 in OECD and Latin American countries, and explores why this
 matters for development. Chapters three, four, and five
 explore key dimensions of PIB, including the institutional
 foundations, the production of performance information, and
 the uses of performance information. Chapter six considers
 the impact of performance improvement on trust in government
 in OECD and Latin American countries. Chapter seven provides
 a guide for practitioners on PIB.
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Local Public Financial ManagementThis volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.
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Performance in GovernmentThis paper sets out the recent history
 and evolution of the UK governments' performance
 measurement, monitoring and management systems from the
 period since 1997 and the election of the New Labor
 government, until today. Although, as the paper shows many
 of the changes the New Labor government introduced were at
 least partially prefigured in changes introduced in the
 previous two decades or more. The reason that the period
 since 1997 is so important is because, it represents the
 period in which the UK governments' system became
 almost universal across public activities, including
 measuring performance at the highest levels of government
 itself. The core of the performance policies developed by
 government over this period have been the Public Service
 Agreements (PSAs) promulgated since 1998, of which there
 have now been five rounds (1998; 2000; 2002; 2004; 2007).
 Whilst PSAs are not the only performance policies, or
 measurement, monitoring and reporting systems, they have
 come to be seen as the pinnacle of the whole system and, in
 intention at least, driving developments throughout the
 public services. The paper will cover only the UK
 government. Over the past decade significant constitutional
 changes have devolved some central government powers to
 first the Scottish Parliament and Welsh Assembly, and then
 more recently the Northern Ireland Assembly.