Format:
36 p
ISSN:
1681-2336
Content:
The Commonwealth Government of Australia introduced an accrual-based outcomes and outputs budgeting and reporting framework in 1999-2000. The framework seeks to focus public-sector decision-making and accountability on three core issues: • Outcomes: What influence the government (of the day) wishes to have on the community; • Outputs and administered items:1 How the government wishes to achieve that influence; and • Performance indicators: How the government and the community know whether that influence is being achieved in an efficient and effective way.
In:
OECD, OECD journal on budgeting, Paris : Organisation for Economic Co-operation and Development, 2001, Vol. 1, no. 4, p. 35-69, 1681-2336
Language:
English
DOI:
10.1787/budget-v1-art21-en