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 emphasises necessary preconditions for any move to performance-based budgeting - recognising 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.
- ISBN13 9781462320271
- Publish Date 30 September 2009
- Publish Status Active
- Publish Country US
- Imprint International Monetary Fund (IMF)
- Format Paperback
- Pages 16
- Language English