Budget management by structure
In recent decades, results-oriented contracts, projects,
programs and other horizontal forms of management have become routine in
public administrations throughout the region, both because of the
influence of new trends in State reform that put forward
results-oriented practices and because of strong intervention by
international cooperation agencies. However, public agencies are a long
way from having formed horizontal organizations that are completely
integrated to daily management and results-oriented accountability
In this context, budget management of organizational
structures is not a new tool in respect of its basic element (the budget
and organizational structures). However, it is often set into motion in
a vacuum within the process of accountability: the relationship between
institutional ends, the allocation of resources and delegation of
authority. Consequently, it should be aimed at filling the void and
facilitating the conditions for result-oriented management, integrated
within an institutional framework.According to the author, budget management of organizational structures is
a) an innovative procedure.
b) not a newly-devised procedure.
c) a newly-created tool.
d) not suitable for the public sector.
e) going to be replaced by updated tools.