Performance-based budgeting: a qualitative comparative analysis of policy models in Brazil and the United States

Abstract

The policy assessment models, Annual Evaluation of the Plano Plurianual (PPA) in Brazil and Program Assessment Rating Tool (PART) in the United States, implemented by the federal governments early in the last decade, are analyzed. They are part of reform strategies to transform the public sector, influenced by the Movement for Results that sought to introduce the principles of performance budgeting in government program management. A comparative analysis intends to investigate aspects related to structure, implementation and outcome of assessment models for budgeting and policy management of the US and Brazilian governments. Although the PPA and PART have introduced innovations in program policy management, the reason for these changes, the conclusion is that a change in budget management of public policies, especially in Brazil, has not been achieved.