Implementing Results-Based Budget Management Frameworks

An Assessment of Progress in Selected Countries

Business & Finance, Accounting, Budgeting, Management & Leadership, Decision Making & Problem Solving
Cover of the book Implementing Results-Based Budget Management Frameworks by Asian Development Bank, Asian Development Bank
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Author: Asian Development Bank ISBN: 9789292610456
Publisher: Asian Development Bank Publication: December 1, 2017
Imprint: Asian Development Bank Language: English
Author: Asian Development Bank
ISBN: 9789292610456
Publisher: Asian Development Bank
Publication: December 1, 2017
Imprint: Asian Development Bank
Language: English

The use of results-based budget management (RBBM) is well established around the world as a concept. RBBM is intended to hold managers to account for their role in organizing the supply of goods and services to the public, and to enforce a regular review of the effectiveness of government expenditure programs. However, there would appear to be significant gaps between concept and implementation. In order for governments to gauge policy effectiveness, a statistical framework must be developed to define outputs and outcome indicators. This publication examines a select group of countries that have led the use of RBMM. It also identifies weaknesses in their implementation from a statistical analysis perspective and suggests guidelines for the development of output descriptions, output indicators, and outcome indicators.

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The use of results-based budget management (RBBM) is well established around the world as a concept. RBBM is intended to hold managers to account for their role in organizing the supply of goods and services to the public, and to enforce a regular review of the effectiveness of government expenditure programs. However, there would appear to be significant gaps between concept and implementation. In order for governments to gauge policy effectiveness, a statistical framework must be developed to define outputs and outcome indicators. This publication examines a select group of countries that have led the use of RBMM. It also identifies weaknesses in their implementation from a statistical analysis perspective and suggests guidelines for the development of output descriptions, output indicators, and outcome indicators.

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