Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means

Abstract

IMPACT Although bridging policy and financial resources is considered important in public sector organizations, making this connection is difficult in daily practice. The authors show how policy control, a new approach that has been initiated in Dutch central government, can help bridge this gap. The traditional methods of performance-based budgeting focus on the idea that resources should be spent rationally in terms of economy, efficiency and effectiveness. Policy control, in contrast, approaches the linkage of resources and policy objectives from the perspective of the intended societal added value of policy plans.