ABD’de performans bütçe yönetimi

KARACAN, Erhan

ABD’de performans bütçe yönetimi

Erhan KARACAN (Kalkınma Bakanlığı, Ankara, Türkiye)

Sayıştay Dergisi

6 0

Yıl: 2013 Cilt: 0 Sayı: 89 Sayfa Aralığı: 61 - 90 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

ABD’de performans bütçe yönetimi

Öz:

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. Bu bağlamda bu çalışma ile program bütçe yapısı ve performans yönetimi alanında köklü bir geçmişe ve uygulama tecrübesine sahip olan ABD’deki performans esaslı bütçeleme sistemi ve performans yönetimi çerçevesi detaylı bir biçimde incelenmektedir. Ayrıca, başta Türkiye olmak üzere bazı ülkelerdeki performans yönetim süreçlerinin Ocak 2011’de yürürlüğe giren 2010 Hükümet Performans ve Sonuçları Modernizasyon Kanunu’ndan etkileneceği varsayımıyla bu kanunun getirdiği yenilikler ayrıntılı bir şekilde ortaya konulmaktadır.

Anahtar Kelime:

Konular: Çevre Çalışmaları

The performance budget management in the Usa

Öz:

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. In this context, performance-based budgeting system and performance management framework in USA which has a long history of experience in the field of program budget structure and performance management are analyzed in detail. Besides, by assuming that performance management processes in some countries especially in Turkey will be affected from the Government Performance and Results Modernization Act of 2010 which entered into force in January 2011, the innovations of this law are presented in detail.

Anahtar Kelime:

Konular: Çevre Çalışmaları

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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 Report”, http://www.whitehouse.gov/omb/assets/a11_ current_year/a_11_2009.pdf, (15.01.2013).
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:The Way Forward,http://www.oecd.org/gov/ modernisinggovernmentthewayforward.htm, (10.01.2013).
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).

APA	KARACAN E (2013). ABD’de performans bütçe yönetimi. , 61 - 90.
Chicago	KARACAN Erhan ABD’de performans bütçe yönetimi. (2013): 61 - 90.
MLA	KARACAN Erhan ABD’de performans bütçe yönetimi. , 2013, ss.61 - 90.
AMA	KARACAN E ABD’de performans bütçe yönetimi. . 2013; 61 - 90.
Vancouver	KARACAN E ABD’de performans bütçe yönetimi. . 2013; 61 - 90.
IEEE	KARACAN E "ABD’de performans bütçe yönetimi." , ss.61 - 90, 2013.
ISNAD	KARACAN, Erhan. "ABD’de performans bütçe yönetimi". (2013), 61-90.

APA	KARACAN E (2013). ABD’de performans bütçe yönetimi. Sayıştay Dergisi, 0(89), 61 - 90.
Chicago	KARACAN Erhan ABD’de performans bütçe yönetimi. Sayıştay Dergisi 0, no.89 (2013): 61 - 90.
MLA	KARACAN Erhan ABD’de performans bütçe yönetimi. Sayıştay Dergisi, vol.0, no.89, 2013, ss.61 - 90.
AMA	KARACAN E ABD’de performans bütçe yönetimi. Sayıştay Dergisi. 2013; 0(89): 61 - 90.
Vancouver	KARACAN E ABD’de performans bütçe yönetimi. Sayıştay Dergisi. 2013; 0(89): 61 - 90.
IEEE	KARACAN E "ABD’de performans bütçe yönetimi." Sayıştay Dergisi, 0, ss.61 - 90, 2013.
ISNAD	KARACAN, Erhan. "ABD’de performans bütçe yönetimi". Sayıştay Dergisi 89 (2013), 61-90.