Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
Performance based budgeting (PBB) has been a popular reform among ministries of finance across the world, accompanied by high expectations for its ability to transform national budget processes. PBB offers the hope of a more evidence-based rational...
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| Format: | Report |
| Language: | English |
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World Bank, Washington, DC
2018
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| Online Access: | http://documents.worldbank.org/curated/en/364481527665422087/Budgeting-for-performance-in-Malaysia-a-review-of-the-design-implementation-and-application-of-Malaysias-outcome-based-budgeting http://hdl.handle.net/10986/30044 |
| Summary: | Performance based budgeting (PBB) has
been a popular reform among ministries of finance across the
world, accompanied by high expectations for its ability to
transform national budget processes. PBB offers the hope of
a more evidence-based rationale for making budget decisions
across an array of competing policy and program areas. It
offers a framework for linking medium-term national
strategies with the annual budget process, while the program
logic structure gives a more transparent view of the
activities being undertaken than a traditional line item
budget does. Ultimately, PBB holds out the allure of
providing incentives for improved public service delivery.
Despite significant time and effort devoted to PBB
implementation, the experience of many countries is rather
mixed. This report explores some of Malaysia’s successes and
challenges in implementing PBB in recent years, the
rationale for undertaking the reform, and how Malaysia’s
experience with PBB compares with that of other countries. |
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