The expenditure management system described in this paper supports the Canadian government’s objective of making the best use of taxpayers’ dollars to deliver quality services. The system is built on the principle of funding new initiatives or priorities by reviewing existing expenditures and then reallocating money. This will foster greater fiscal responsibility and help the government meet its fiscal targets. It will require ministers to look for funds in their existing resources and ensure that public spending is integrated into the government strategic plan, namely the annual budget. At the same time, ministers will receive more autonomy and flexibility within a corporate framework to manage their resources to best meet the priorities of the people, organizations, and businesses they serve.
This is a publication of the National Performance Review, which seeks to change the way the federal government works. Its goal is to create a government that works better and costs less. This guide is one tool for use toward that goal.
This report reviews and analyzes techniques being applied in OECD Member countries for incorporating a more long-term orientation to the budget process. The report consists of three chapters. The first chapter focuses on the use of Multi-Year Budget Frameworks. The second chapter discusses Generational Accounting. The third and final chapter focuses on the New Zealand Fiscal Responsibility Act.
Example of a Performance-Based Organization (PBO) bill to achieve clear management objectives, measurable goals, customer service standards, and specific targets for improved performance.
Analysis of budgeting alternatives and the implementation of the Government Performance and Results Act (GPRA).