Module 5 – Performance Budgeting

 

This paper provides an overview of how a performance orientation can be applied to the public financial management system through performance budgeting. The purpose of performance budgeting is threefold: firstly, to align public sector organizations’ resources, activities and outputs with the government’s objectives in order to achieve desired outcomes; secondly, to encourage organizations to improve the efficiency with which they generate outputs and the effectiveness of outputs in contributing to outcomes; and thirdly, to facilitate the maintenance of aggregate fiscal discipline... 

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