A Basic Model of Performance-Based Budgeting
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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. 2009/001
Subject:
Budget planning and preparation Civil service Expenditure Performance-based budgeting Public financial management (PFM)
Notes:
Full text also available in Spanish.
Frequency:
Annually
English
Publication Date:
September 21, 2009
ISBN/ISSN:
9781462320271/2075-8669
Stock No:
TNMEA2009001
Pages:
16
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