Contemporary public sector budgeting is about explaining the performance story behind the financial numbers, and working with the inevitable contestability around what the numbers mean. It is about how performance information can be used to better frame dialogue around funding priorities, and to actively manage program delivery within budget constraints.
Current sector-wide performance and accountability frameworks emphasise clear linkages between funding and outcomes, and the integration of performance metrics with budget decision processes, internal organisational management, and external performance reporting. This course uses an integrated case study to survey the strengths and weaknesses of performance-based budgeting approaches in the public sector; steps through intervention logic methodologies for specifying purposes, programs and performance metrics; outlines the role of cost information in performance analysis; and offers an opportunity to apply and appraise these approaches in the context of participants’ own organisational settings and broader public sector institutional reform.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Understanding of performance-based budgeting approaches and their role in contemporary budget and policy processes
- Analyse key information requirements for performance-based budgeting and reporting
- Demonstrate understanding and practice in applying methodologies for specifying public purposes, budget programs and performance metrics
- Evaluate basic cost information and its relationship to performance analysis and advocacy in Budget processes
Other Information
In 2021, the class dates are 18, 19, 25, 26 November; 2, 3 December
Indicative Assessment
- Practice application: Outcome budget statement review. 1000 words equivalent. (30) [LO 3,4]
- Research report: Balancing the costs and benefits of performance-based budgeting. 2500 words equivalent. (70) [LO 1,2,3,4]
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Workload
Contact hours: The course will be delivered over three full days of instruction equivalent to 15 contact hours.
Non-contact hours: The course will require assigned pre-reading in the form of case documents, 1-2 short context readings, and 3-5 topic readings. In addition students will be required to conduct independent research for assessment task 2 following course delivery. Total non-contact hours, including class preparation and assignments is estimated to be 40-50 hours.
Inherent Requirements
Not applicable
Prescribed Texts
None
Preliminary Reading
Allen, R., Hemming, R. and Potter, B. H. Eds. 2016. The International Handbook of Public Financial Management. New York: Palgrave Macmillan. Selected chapters (Allen and Krause; Diamond; Robinson).
Cuganesan, S. 2017. The design of performance budgeting processes and managerial accountability relationships. Public Management Review. 19 (7), pp954-971.
Moynihan, D. and Beazley, I. Eds. 2016. Toward Next Generation Performance Budgeting: Lessons from the Experience of Seven Reforming Countries. Washington DC: World Bank.
Robinson, M. Ed. 2007. Performance Budgeting: Linking Funding and Results. New York: Palgrave Macmillan/International Monetary Fund. Selected chapters (Pierce and Di Francesco; Robinson).
Robinson, M. 2002. Output purchase funding and budgeting systems in the public sector. Public Budgeting & Finance. 22 (4), pp17-33.
The mechanics of a performance budget (A): Preparing a budget in output terms
The mechanics of a performance budget (B): Coping with a budget cut
Assumed Knowledge
Nil. However, at least 2-3 years’ experience in the public sector or in an organisation interacting with the public sector would be advantageous.
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 14
- Unit value:
- 3 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 3.00 | 0.06250 |
Course fees
- Domestic fee paying students
| Year | Fee |
|---|---|
| 2022 | $2100 |
- International fee paying students
| Year | Fee |
|---|---|
| 2022 | $3000 |
Offerings, Dates and Class Summary Links
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Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.