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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Main Author: World Bank Group
Format: Report
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
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
id okr-10986-30044
recordtype oai_dc
spelling okr-10986-300442021-09-13T14:35:22Z Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting World Bank Group BUDGET EXECUTION PUBLIC FINANCIAL MANAGEMENT PUBLIC EXPENDITURE PERFORMANCE BUDGET SYSTEM REVENUE MANAGEMENT BUDGET REFORM 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. 2018-07-18T19:50:48Z 2018-07-18T19:50:48Z 2018-03-01 Report 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 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work East Asia and Pacific Malaysia
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic BUDGET EXECUTION
PUBLIC FINANCIAL MANAGEMENT
PUBLIC EXPENDITURE
PERFORMANCE
BUDGET SYSTEM
REVENUE MANAGEMENT
BUDGET REFORM
spellingShingle BUDGET EXECUTION
PUBLIC FINANCIAL MANAGEMENT
PUBLIC EXPENDITURE
PERFORMANCE
BUDGET SYSTEM
REVENUE MANAGEMENT
BUDGET REFORM
World Bank Group
Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
geographic_facet East Asia and Pacific
Malaysia
description 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.
format Report
author World Bank Group
author_facet World Bank Group
author_sort World Bank Group
title Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
title_short Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
title_full Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
title_fullStr Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
title_full_unstemmed Budgeting for Performance in Malaysia : A Review of the Design, Implementation, and Application of Malaysia's Outcome Based Budgeting
title_sort budgeting for performance in malaysia : a review of the design, implementation, and application of malaysia's outcome based budgeting
publisher World Bank, Washington, DC
publishDate 2018
url 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
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