Franklin

A Basic Model of Performance-Based Budgeting [electronic resource] Robinson, Marc.

Author/Creator:
Robinson, Marc.
Publication:
Washington, D.C. : International Monetary Fund, 2009.
Format/Description:
Government document
Book
1 online resource (16 p.)
Series:
IMF eLibrary
Technical Notes and Manuals; Technical Notes and Manuals No. 2009/01.
Technical Notes and Manuals; Technical Notes and Manuals No. 2009/01
Status/Location:
Loading...

Options
Location Notes Your Loan Policy

Details

Local subjects:
Accrual accounting. (search)
Accrual budgeting. (search)
Aggregate expenditure. (search)
Aggregate fiscal discipline. (search)
Aggregate public expenditure. (search)
Budget cycle. (search)
Budget decision. (search)
Budget decisions. (search)
Budget director. (search)
Budget documentation. (search)
Budget documents. (search)
Budget formulation. (search)
Budget framework. (search)
Budget implementation. (search)
Budget planning. (search)
Budget preparation. (search)
Budget preparation process. (search)
Budget process. (search)
Budget resources. (search)
Budget structure. (search)
Budget submissions. (search)
Budget year. (search)
Budgetary data. (search)
Budgetary management. (search)
Budgetary power. (search)
Budgetary process. (search)
Budgetary proposals. (search)
Budgetary rules. (search)
Budgetary system. (search)
Capital expenditure. (search)
Cash budgeting. (search)
Cash budgeting system. (search)
Classification of expenditure. (search)
Decentralization. (search)
Expenditure. (search)
Expenditure items. (search)
Expenditure policy. (search)
Expenditure policy formulation. (search)
Expenditure priorities. (search)
Expenditure programs. (search)
Financial management. (search)
Fiscal discipline. (search)
Government expenditure. (search)
Input mix. (search)
Medium-term budget. (search)
Medium-term budget framework. (search)
Performance budgeting. (search)
Pfm systems. (search)
Public expenditure. (search)
Public financial management. (search)
Resource allocation. (search)
Resource allocation decisions. (search)
Ethiopia. (search)
Mali. (search)
Slovenia. (search)
South Africa. (search)
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. 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.
Notes:
Description based on print version record.
Contributor:
Last, Duncan.
Robinson, Marc.
Other format:
Print Version:
ISBN:
1462320279:
9781462320271
Publisher Number:
10.5089/9781462320271.005
Access Restriction:
Restricted for use by site license.