Abstract

Public finance reform—driven by domestic factors and dictated by external circumstances—is considered a fundamental step toward implementing a set of constitutional principles and pillars, as well as aligning the management of state finances with international standards aimed at enhancing the transparency and efficiency of public spending and improving the transparency of the budget, which is structured around clear programs and linked to projects distributed by region. This boom was one of the most prominent manifestations of the integration of predominantly economic concepts into the field of public law, particularly at the core of the “discourse” of the organizational law governing the Finance Code, which gave rise to an urgent need to pursue efficiency in the field of public administration, with the aim of strengthening the effectiveness, efficiency, and coherence of public policies; improving the services provided to citizens; and enhancing accountability. This has contributed to the establishment of a modern management culture aimed at enhancing the efficiency of public action by combining managerial discretion with an expanded scope of responsibility for public administrators.

Keywords

Budget program; performance efficiency; performance indicators; transparency; evaluation and accountability.