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A Basic Model of Performance-Based Budgeting

Author

Listed:
  • Mr. Duncan P Last
  • Mr. Marc Robinson

Abstract

This technical note presents a basic model of performance-based budgeting. It describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting. The note emphasizes necessary preconditions for any move to performance-based budgeting—recognizing that performance-based budgeting, even in its basic form, should not be considered in countries with seriously dysfunctional public financial management and governance systems. The note also outlines reasons why more complex performance-based budgeting models of performance-based budgeting may not be appropriate in many countries.

Suggested Citation

  • Mr. Duncan P Last & Mr. Marc Robinson, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 2009/001, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2009/001
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=23247
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    Citations

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    Cited by:

    1. Alaa Mohama Malo Alain & Magdy Melegy Abdul Hakim Melegy, 2017. "Program and Performance Budgeting System in Public Sector Organizations: An Analytical Study in Saudi Arabian Context," International Business Research, Canadian Center of Science and Education, vol. 10(4), pages 157-166, April.
    2. Mattoasi Mattoasi, 2015. "Current Practice Performance Measurement Model: A Case Study in Indonesia," Journal of Education and Vocational Research, AMH International, vol. 6(2), pages 34-41.
    3. Trenovski Borce & Marjan Nikolov, 2015. "Cost-Benefit Analysis Of Performance Based Budgeting Implementation," Journal Articles, Center For Economic Analyses, pages 5-44, December.
    4. Jakub Haas & Eva Gajdošová, 2016. "The Performance Indicators for The State Health-related Expenditures: Lessons from OECD," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(1), pages 5-22.
    5. Catalin Florin Zeti & Sebastian Ilie Dragoe, 2020. "Opinions Regarding The Budgetary Performance In The Public Sector Of Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 73-82, April.
    6. Sergii Slukhai, 2011. "M&E and Budget Program Performance Measurement in Ukraine: Current State and Needs for Improvement," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(2), pages 28-47.
    7. Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.
    8. SVETLANA Solyannikova & С. Солянникова П., 2015. "Ответственная Бюджетная Политика В Социальной Сфере: Проблемы Разработки И Реализации // A Responsible Budgetary Policy In The Social Sphere: Problems Of Development And Implementation," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 45-51.
    9. Anatoly Yakovlevich Zaporozhan, 0. "Non-program Classification of Expenses of the Program Budget," Administrative Consulting, Russian Presidential Academy of National Economy and Public Administration. North-West Institute of Management., issue 5.
    10. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
    11. Sergii SLukhai, 2011. "Monitoring and evaluation as tools for enhancing public expenditure management in Ukraine," Financial Theory and Practice, Institute of Public Finance, vol. 35(2), pages 217-239.
    12. Cem Dener & Joanna Alexandra Watkins & William Leslie Dorotinsky, 2011. "Financial Management Information Systems : 25 Years of World Bank Experience on What Works and What Doesn't," World Bank Publications - Books, The World Bank Group, number 2297, December.

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