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Reform: budgeting and financial management

By: Pacifico, Luigi.
Contributor(s): Seguiti, Maria Laura.
Material type: materialTypeLabelArticlePublisher: 2000Description: p.367-81.Subject(s): Budget - Italy | Budget In: International Journal of Public AdministrationSummary: In compliance with the commitments undertaken at the European Union and in harmony with the general restructuring of public administration, a far-reaching budget reform was approved in 1997 changing the philosophy and the structure of the existing budget system and the management of public resources. The new system is based on the linkage between budget allocation and performance, on specification of functions, programs and objectives and assessment of results. This study illustrates the major developments of the previous system and the dramatic changes introduced with the 1997 reform. - Reproduced
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Articles Articles Indian Institute of Public Administration
Volume no: 23, Issue no: 2-3 Available AR44894

In compliance with the commitments undertaken at the European Union and in harmony with the general restructuring of public administration, a far-reaching budget reform was approved in 1997 changing the philosophy and the structure of the existing budget system and the management of public resources. The new system is based on the linkage between budget allocation and performance, on specification of functions, programs and objectives and assessment of results. This study illustrates the major developments of the previous system and the dramatic changes introduced with the 1997 reform. - Reproduced

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