A Basic Model of Performance-Based Budgeting

Author/Editor:

Marc Robinson ; Duncan P Last

Publication Date:

September 21, 2009

Electronic Access:

Free Full Text (PDF file size is 540 KB).Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

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.

Series:

Technical Notes and Manuals No. 2009/01

Notes:

Full text also available in Spanish.

Frequency:

Annually

English

Publication Date:

September 21, 2009

ISBN/ISSN:

9781462320271/2075-8669

Stock No:

TNMEA2009001

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

16

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