Release Date:September, 2009

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 more...

Author/Editor: Marc Robinson.

Release Date:April, 2009

Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a more...

Author/Editor: Marc Robinson, Jim Brumby.

Release Date:November, 2005

This paper attempts to ascertain what light the empirical literature sheds on the efficacy of performance budgeting. Performance budgeting refers to procedures or mechanisms intended to strengthen more...