Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence
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...
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| Format: | Publications & Research |
| Language: | English en_US |
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World Bank, Washington, DC
2015
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| Online Access: | http://documents.worldbank.org/curated/en/2013/01/24408248/program-classification-performance-based-budgeting-structure-budgets-enable-use-evidence http://hdl.handle.net/10986/21767 |
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okr-10986-217672021-04-23T14:04:05Z Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence Robinson, Marc ACCOUNTABILITY ALTERNATIVE PROGRAMS BASIC CONSERVATION DECISION MAKERS E-MAIL ENGINEERING EQUIPMENT EVALUATION CAPACITY FACSIMILE FARMERS FLEXIBILITY FORESTRY IMPACT EVALUATION INCOME INFORMATION TECHNOLOGY INSPECTORS INTERMEDIATE OUTCOMES INTERVENTION INTERVENTIONS LAKES LEARNING LIVING STANDARDS POLITICAL LEADERSHIP POLLUTION POVERTY ANALYSIS PROGRAM IMPLEMENTATION PROGRAM OUTCOMES PROGRAMS REAL TIME SOCIAL INCLUSION STRATEGIC OUTCOMES TELEVISION TRANSFER PAYMENTS WATER POLLUTION WATER QUALITY WATER SOURCES 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. The defining characteristics of program budgeting are: (1) funds are allocated in the budget to results-based programs. For example, the education ministry s budget provides allocations of funds to a primary education program, a secondary education program, and a tertiary education program, while the environment ministry's budget includes a nature conservation program and an anti-pollution program. (2) Line item controls limits imposed by the parliament or the ministry of finance on the amounts ministries can spend on specific types of inputs (such as office supplies, travel, and utilities) are radically reduced, although certainly not entirely eliminated. (3) Good performance information on programs is collected and used in the budget preparation process to assist budget decision makers to determine how much money is allocated to each program. The core objective of program budgeting is improved expenditure prioritization. This guide commences by outlining the basic principle of results-based program classification. It then explains the accounting and organizational structure realities that must also be considered in developing a sound program classification. In the subsequent sections, the guide then discusses sequentially the key specific issues that arise in developing a program classification. 2015-04-22T17:31:13Z 2015-04-22T17:31:13Z 2013 http://documents.worldbank.org/curated/en/2013/01/24408248/program-classification-performance-based-budgeting-structure-budgets-enable-use-evidence 978-1-60244-238-2 http://hdl.handle.net/10986/21767 English en_US IEG Evaluation Capacity Development Series; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Publication |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ALTERNATIVE PROGRAMS BASIC CONSERVATION DECISION MAKERS ENGINEERING EQUIPMENT EVALUATION CAPACITY FACSIMILE FARMERS FLEXIBILITY FORESTRY IMPACT EVALUATION INCOME INFORMATION TECHNOLOGY INSPECTORS INTERMEDIATE OUTCOMES INTERVENTION INTERVENTIONS LAKES LEARNING LIVING STANDARDS POLITICAL LEADERSHIP POLLUTION POVERTY ANALYSIS PROGRAM IMPLEMENTATION PROGRAM OUTCOMES PROGRAMS REAL TIME SOCIAL INCLUSION STRATEGIC OUTCOMES TELEVISION TRANSFER PAYMENTS WATER POLLUTION WATER QUALITY WATER SOURCES |
| spellingShingle |
ACCOUNTABILITY ALTERNATIVE PROGRAMS BASIC CONSERVATION DECISION MAKERS ENGINEERING EQUIPMENT EVALUATION CAPACITY FACSIMILE FARMERS FLEXIBILITY FORESTRY IMPACT EVALUATION INCOME INFORMATION TECHNOLOGY INSPECTORS INTERMEDIATE OUTCOMES INTERVENTION INTERVENTIONS LAKES LEARNING LIVING STANDARDS POLITICAL LEADERSHIP POLLUTION POVERTY ANALYSIS PROGRAM IMPLEMENTATION PROGRAM OUTCOMES PROGRAMS REAL TIME SOCIAL INCLUSION STRATEGIC OUTCOMES TELEVISION TRANSFER PAYMENTS WATER POLLUTION WATER QUALITY WATER SOURCES Robinson, Marc Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence |
| relation |
IEG Evaluation Capacity Development Series; |
| description |
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. The defining characteristics of program
budgeting are: (1) funds are allocated in the budget to
results-based programs. For example, the education
ministry s budget provides allocations of funds to a primary
education program, a secondary education program, and a
tertiary education program, while the environment ministry's
budget includes a nature conservation program and an
anti-pollution program. (2) Line item controls limits
imposed by the parliament or the ministry of finance on the
amounts ministries can spend on specific types of inputs
(such as office supplies, travel, and utilities) are
radically reduced, although certainly not entirely
eliminated. (3) Good performance information on programs is
collected and used in the budget preparation process to
assist budget decision makers to determine how much money is
allocated to each program. The core objective of program
budgeting is improved expenditure prioritization. This guide
commences by outlining the basic principle of results-based
program classification. It then explains the accounting and
organizational structure realities that must also be
considered in developing a sound program classification. In
the subsequent sections, the guide then discusses
sequentially the key specific issues that arise in
developing a program classification. |
| format |
Publications & Research |
| author |
Robinson, Marc |
| author_facet |
Robinson, Marc |
| author_sort |
Robinson, Marc |
| title |
Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence |
| title_short |
Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence |
| title_full |
Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence |
| title_fullStr |
Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence |
| title_full_unstemmed |
Program Classification for Performance-Based Budgeting : How to Structure Budgets to Enable the Use of Evidence |
| title_sort |
program classification for performance-based budgeting : how to structure budgets to enable the use of evidence |
| publisher |
World Bank, Washington, DC |
| publishDate |
2015 |
| url |
http://documents.worldbank.org/curated/en/2013/01/24408248/program-classification-performance-based-budgeting-structure-budgets-enable-use-evidence http://hdl.handle.net/10986/21767 |
| _version_ |
1764449346283110400 |