Malaysia: Technical Assistance Report-Strengthening Outcome Based Budgeting
IMF Staff Country Reports, September 16, 2015
Source details
- Canonical URL
- Malaysia: Technical Assistance Report-Strengthening Outcome Based Budgeting
Other formats
Bibliographic details
- Published: September 16, 2015
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513535890.002
Purpose and scope
- Reviews reforms undertaken by the Government of Malaysia for strengthening outcome-based budgeting (OBB).
- Examines how OBB builds on the previous output-based modified budgeting system, which was in place for more than two decades.
- Focuses on aligning national and ministerial outcomes with programs and budgetary resources and on integrating planning, budgeting, and evaluation.
Key findings
- OBB aims to improve the efficiency, the performance, and the prioritization of expenditures by aligning national and ministerial outcomes with programs and budgetary resources and by integrating planning, budgeting, and evaluation.
- OBB has made good progress.
- The National Budget Office has assisted nine pilot ministries to redesign their program structure to link to outcomes and has plans to assist all ministries.
- There is an increased awareness in government of the importance of outcomes.
Thematic subjects covered
- Budget planning and preparation
- Expenditure
- Key performance indicators in revenue administration
- Performance-based budgeting
- Public expenditure review
- Public financial management (PFM)
- Revenue administration
Keywords (as provided)
- Africa
- Budget planning and preparation
- CR
- evaluation practice
- government companies audit
- government company
- government program
- ISCR
- Key performance indicators in revenue administration
- line ministry
- Malaysia government
- Malaysian government
- Ministry budget
- ministry budget staff
- ministry submission
- Performance-based budgeting
- pilot ministry
- post authority provision
- Public expenditure review
- reform plan
- state agency
- State auditor