Abstract

Untill recently the primary emphasis of the budget of the Belgian State was on formal controls of spending. The detailed classification of objects of expenditure was the main control mechanism. The growing needs for managerial control on the proliferation of public organisations turned intrest of the government executive to concerns with the efficient performance of government activities. Program budgeting was introduced as a technical solution for the public management. Legislative action resulting in an expenditure change has become more and more exceptional and shows how extraordinaly skillful must be those who wish to penetrate this budgetary system from outside the executive.Parliament thus remained silent in this debate. However, when linked with the definition of social objectives, budgeting by outputs could be a vehicle for restoring the active role of the legislature in the budgetary process.The general idea is to gain control on budgetary decisions by focusing on the end products of public organisations and on governemental objectives instead of on inputs as personnel, equipment or maintenance. By effective goalsetting, the Belgian Parliament could restore its budgetary authority.