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

mechanisms.

            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