Performance Budgeting in the Netherlands

G. Budding, A.S.C. Faber, E.G.J. Vosselman

Research output: Chapter in Book / Report / Conference proceedingChapterAcademicpeer-review

Abstract

This chapter provides an overview of the development of Performance Budgeting in the Netherlands, both at the level of central government and at the level of municipalities. In central government, there has been a development toward Accountable Budgeting, addressing three ‘what’-questions: what does the minister want to achieve?, what will the minister do in order to achieve the goals?, and what does the civil service apparatus resorting under the responsibility of the minister cost? In municipalities, there was a development toward Direct Costing (no allocation of overhead cost to policy areas) and the mandatory publication of financial and policy indicators. In a general sense, the chapter discusses that the translation of programs, their activities and their resource consumption into numbers is connected to control from a distance, both in terms of space and time. Such translation is not a simple linear and straightforward process, and is inherently political. Numbers are thus mediators rather than representations; they are matters of concern rather than matters of fact. When used properly, they have the potential to build trust.
Original languageEnglish
Title of host publicationPerformance-Based Budgeting in the Public Sector
EditorsMichiel S. De Vries, Juraj Nemec, David Špaček
PublisherSpringer
Pages79-99
Publication statusPublished - 2019

Fingerprint

minister
Netherlands
municipality
overhead costs
performance
civil service
policy area
responsibility
costs
resources
time

Cite this

Budding, G., Faber, A. S. C., & Vosselman, E. G. J. (2019). Performance Budgeting in the Netherlands. In M. S. De Vries, J. Nemec, & D. Špaček (Eds.), Performance-Based Budgeting in the Public Sector (pp. 79-99). Springer.
Budding, G. ; Faber, A.S.C. ; Vosselman, E.G.J. / Performance Budgeting in the Netherlands. Performance-Based Budgeting in the Public Sector. editor / Michiel S. De Vries ; Juraj Nemec ; David Špaček. Springer, 2019. pp. 79-99
@inbook{f28610416f714d48a0a108de0acfce5d,
title = "Performance Budgeting in the Netherlands",
abstract = "This chapter provides an overview of the development of Performance Budgeting in the Netherlands, both at the level of central government and at the level of municipalities. In central government, there has been a development toward Accountable Budgeting, addressing three ‘what’-questions: what does the minister want to achieve?, what will the minister do in order to achieve the goals?, and what does the civil service apparatus resorting under the responsibility of the minister cost? In municipalities, there was a development toward Direct Costing (no allocation of overhead cost to policy areas) and the mandatory publication of financial and policy indicators. In a general sense, the chapter discusses that the translation of programs, their activities and their resource consumption into numbers is connected to control from a distance, both in terms of space and time. Such translation is not a simple linear and straightforward process, and is inherently political. Numbers are thus mediators rather than representations; they are matters of concern rather than matters of fact. When used properly, they have the potential to build trust.",
author = "G. Budding and A.S.C. Faber and E.G.J. Vosselman",
year = "2019",
language = "English",
pages = "79--99",
editor = "{De Vries}, {Michiel S.} and Juraj Nemec and David Špaček",
booktitle = "Performance-Based Budgeting in the Public Sector",
publisher = "Springer",

}

Budding, G, Faber, ASC & Vosselman, EGJ 2019, Performance Budgeting in the Netherlands. in MS De Vries, J Nemec & D Špaček (eds), Performance-Based Budgeting in the Public Sector. Springer, pp. 79-99.

Performance Budgeting in the Netherlands. / Budding, G.; Faber, A.S.C.; Vosselman, E.G.J.

Performance-Based Budgeting in the Public Sector. ed. / Michiel S. De Vries; Juraj Nemec; David Špaček. Springer, 2019. p. 79-99.

Research output: Chapter in Book / Report / Conference proceedingChapterAcademicpeer-review

TY - CHAP

T1 - Performance Budgeting in the Netherlands

AU - Budding, G.

AU - Faber, A.S.C.

AU - Vosselman, E.G.J.

PY - 2019

Y1 - 2019

N2 - This chapter provides an overview of the development of Performance Budgeting in the Netherlands, both at the level of central government and at the level of municipalities. In central government, there has been a development toward Accountable Budgeting, addressing three ‘what’-questions: what does the minister want to achieve?, what will the minister do in order to achieve the goals?, and what does the civil service apparatus resorting under the responsibility of the minister cost? In municipalities, there was a development toward Direct Costing (no allocation of overhead cost to policy areas) and the mandatory publication of financial and policy indicators. In a general sense, the chapter discusses that the translation of programs, their activities and their resource consumption into numbers is connected to control from a distance, both in terms of space and time. Such translation is not a simple linear and straightforward process, and is inherently political. Numbers are thus mediators rather than representations; they are matters of concern rather than matters of fact. When used properly, they have the potential to build trust.

AB - This chapter provides an overview of the development of Performance Budgeting in the Netherlands, both at the level of central government and at the level of municipalities. In central government, there has been a development toward Accountable Budgeting, addressing three ‘what’-questions: what does the minister want to achieve?, what will the minister do in order to achieve the goals?, and what does the civil service apparatus resorting under the responsibility of the minister cost? In municipalities, there was a development toward Direct Costing (no allocation of overhead cost to policy areas) and the mandatory publication of financial and policy indicators. In a general sense, the chapter discusses that the translation of programs, their activities and their resource consumption into numbers is connected to control from a distance, both in terms of space and time. Such translation is not a simple linear and straightforward process, and is inherently political. Numbers are thus mediators rather than representations; they are matters of concern rather than matters of fact. When used properly, they have the potential to build trust.

M3 - Chapter

SP - 79

EP - 99

BT - Performance-Based Budgeting in the Public Sector

A2 - De Vries, Michiel S.

A2 - Nemec, Juraj

A2 - Špaček, David

PB - Springer

ER -

Budding G, Faber ASC, Vosselman EGJ. Performance Budgeting in the Netherlands. In De Vries MS, Nemec J, Špaček D, editors, Performance-Based Budgeting in the Public Sector. Springer. 2019. p. 79-99