A Basic Model of Performance-Based Budgeting /

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-recogniz...

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Hlavní autor: Last, Duncan
Další autoři: Robinson, Marc
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2009.
Edice:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/001
On-line přístup:Full text available on IMF
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245 1 2 |a A Basic Model of Performance-Based Budgeting /  |c Duncan Last, Marc Robinson. 
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300 |a 1 online resource (16 pages) 
490 1 |a Technical Notes and Manuals 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
538 |a Mode of access: Internet 
700 1 |a Robinson, Marc. 
830 0 |a Technical Notes and Manuals; Technical Notes and Manuals ;  |v No. 2009/001 
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