A Basic Model of Performance-Based Budgeting

Duncan Last and Marc Robinson

No 2009/001, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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.

Keywords: TNM; budget; country; government; cost; ministry budget submission (search for similar items in EconPapers)
Pages: 16
Date: 2009-09-21
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Citations: View citations in EconPapers (13)

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