Malaysia: Technical Assistance Report-Strengthening Outcome Based Budgeting

International Monetary Fund

No 2015/266, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance report reviews the reforms undertaken by the Government of Malaysia for strengthening outcome-based budgeting (OBB). OBB builds on the previous output-based modified budgeting system, which was in place for more than two decades. 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.

Keywords: ISCR; CR; government program; evaluation practice; government companies audit; government company; Malaysia government; state agency; State auditor; reform plan; pilot ministry; ministry submission; post authority provision; ministry budget staff; line ministry; Ministry budget; Malaysian government; Budget planning and preparation; Public expenditure review; Performance-based budgeting; Key performance indicators in revenue administration; Africa (search for similar items in EconPapers)
Pages: 74
Date: 2015-09-16
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