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Performance Based Budgeting Performance based budgeting at the regional level: approaches and recommendations [PDF]
, 2008 This paper includes proposals for regional administrations and local governments on the issue of performance based budgeting implementation developed as a result of analysis both of the role and place of those mechanisms in the system of regional and municipal governance as a whole and possibility and outcome of implementation of certain instruments of
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The Development of Performance-Based Budgeting in Slovenia
2019In Slovenia, the performance-based budgeting concept was introduced in an amendment to the legislation in 1999. The first documents for the state budget that included explanations of the plans for the use of funds for specific areas of use, targets, and indicators were adopted for the 2001 budget year; they were only adopted at the local level in 2006.
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2020
In Indonesia, the regulation emphasizes the implementation of a performance-based budgeting system. However, the implementation of this system is questioned as the ratcheting effect tends to occur in the budgeting process in local government. The inefficiency that arises due to the occasion should be reduced by transforming it into the performance ...
Arsani, Ade Marsinta +1 more
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In Indonesia, the regulation emphasizes the implementation of a performance-based budgeting system. However, the implementation of this system is questioned as the ratcheting effect tends to occur in the budgeting process in local government. The inefficiency that arises due to the occasion should be reduced by transforming it into the performance ...
Arsani, Ade Marsinta +1 more
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Performance-Based Program Budgeting in Ukraine (with a Focus on the Local Budget Level)
2019In Ukraine, the implementation of performance-based budgeting (PBB) and of the comprehensive analysis and review of the efficiency and feasibility of expenditures by sectors started approximately 10 years ago, but processes are still in the initial phases. The goal of this chapter is to evaluate existing experiences in general and to provide a specific
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Program Classification for Performance-Based Budgeting [PDF]
This guide provides practical guidance on program classification, that is, on how to define programs and their constituent elements under a program budgeting system. Program budgeting is the most widespread form of performance budgeting as applied to the government budget as a whole.
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