{
  "title": "A Basic Model of Performance-Based Budgeting",
  "publication": "Technical Notes and Manuals, September 21, 2009",
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  "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.",
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      "heading": "Overview",
      "content": "- Presents a basic model of performance-based budgeting.\n- Describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting.\n- 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.\n- Outlines reasons why more complex performance-based budgeting models of performance-based budgeting may not be appropriate in many countries."
    },
    {
      "heading": "Key characteristics and findings",
      "content": "- The note defines a “basic model” of performance-based budgeting and highlights its distinguishing characteristics.\n- Emphasizes that performance-based budgeting requires specific preconditions in public financial management and governance before it can be considered.\n- Warns against adopting performance-based budgeting in countries with seriously dysfunctional public financial management and governance systems."
    },
    {
      "heading": "Guidance for low-income countries",
      "content": "- Recommends an approach tailored to the capacity and institutional context of low-income countries.\n- Advises that even the basic form of performance-based budgeting is inappropriate where key preconditions are lacking.\n- Suggests that more complex models may be unsuitable in many countries due to institutional, capacity, or governance constraints."
    },
    {
      "heading": "Limitations and cautions about complex models",
      "content": "- Explains reasons why more complex performance-based budgeting models may not be appropriate in many countries.\n- Implies a cautious, incremental approach: adopt basic, feasible reforms rather than complex systems that the country cannot support."
    },
    {
      "heading": "Administrative and topical metadata (as presented on the page)",
      "content": "- Authors: Duncan P Last, Marc Robinson\n- Date on page: September 21, 2009\n- Notes: Full text also available in Spanish.\n- Subjects: Budget planning and preparation, Civil service, Expenditure, Performance-based budgeting, Public financial management (PFM)\n- Keywords: budget, cost, country, government, ministry budget submission, TNM\n\nTechnical Notes and Manuals — \"A Basic Model of Performance-Based Budgeting\" (page content provided on the IMF web landing page)\n\n---\n\n Content in this bundle\n\n- tnm0901\n  - tnm0901 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm0901 (PDF){rel=\"external\" type=\"application/pdf\"}\n- tnm0901s\n  - tnm0901s (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm0901s (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/a-basic-model-of-performance-based-budgeting-23247"
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    "Authors: Duncan P Last, Marc Robinson",
    "Published: September 21, 2009",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781462320271.005",
    "Presents a basic model of performance-based budgeting.",
    "Describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting.",
    "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.",
    "Outlines reasons why more complex performance-based budgeting models of performance-based budgeting may not be appropriate in many countries.",
    "The note defines a “basic model” of performance-based budgeting and highlights its distinguishing characteristics.",
    "Emphasizes that performance-based budgeting requires specific preconditions in public financial management and governance before it can be considered.",
    "Warns against adopting performance-based budgeting in countries with seriously dysfunctional public financial management and governance systems.",
    "Recommends an approach tailored to the capacity and institutional context of low-income countries.",
    "Advises that even the basic form of performance-based budgeting is inappropriate where key preconditions are lacking.",
    "Suggests that more complex models may be unsuitable in many countries due to institutional, capacity, or governance constraints.",
    "Explains reasons why more complex performance-based budgeting models may not be appropriate in many countries.",
    "Implies a cautious, incremental approach: adopt basic, feasible reforms rather than complex systems that the country cannot support.",
    "Authors: Duncan P Last, Marc Robinson",
    "Date on page: September 21, 2009",
    "Notes: Full text also available in Spanish.",
    "Subjects: Budget planning and preparation, Civil service, Expenditure, Performance-based budgeting, Public financial management (PFM)",
    "Keywords: budget, cost, country, government, ministry budget submission, TNM",
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