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A Basic Model of Performance-Based Budgeting
Author:
Mr. Duncan P Last
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Mr. Marc Robinson
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2009: Issue 001
Language:
English
Publication Date:
21 Sep 2009
DOI:
https://doi.org/10.5089/9781462320271.005
ISBN:
9781462320271
ISSN:
2075-8669
Pages:
16
Keywords:
TNM; budget; country; government; cost; ministry budget submission
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund