A Primer on Performance Budgeting

The past two decades have witnessed a growing interest for performance management and budgeting reforms in response to louder public demands for government accountability in industrial countries. These reforms are intended to transform public budgeting systems from inputs control to an output and/or outcome focus in the interest of improving operational efficiency and promoting results-oriented accountability. These experiences have significant relevance for public sector reforms in developing countries. This chapter is intended to serve as a guide to policy makers and budget practitioners contemplating reform of their budgeting systems that bring them in conformity with the needs of the 21 century.