Technical Notes and Manuals

A Basic Model of Performance-Based Budgeting

By Duncan P Last, Marc Robinson

September 21, 2009

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Duncan P Last, and Marc Robinson. "A Basic Model of Performance-Based Budgeting", Technical Notes and Manuals 2009, 001 (2009), accessed December 22, 2024, https://doi.org/10.5089/9781462320271.005

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Also available in: español

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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.

Subject: Budget planning and preparation, Civil service, Expenditure, Performance-based budgeting, Public financial management (PFM)

Keywords: Budget, Cost, Country, Government, Ministry budget submission, TNM

Publication Details

Notes

Full text also available in Spanish.

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