ABSTRACT

This chapter offers some practical strategies and reform steps that may be helpful to reformers who are interested in integrating performance information in the full cycle of the budgetary process. Government reformers, non-governmental reform advocates, and donors working on Performance Budgeting (PB) implementation should avoid the disappointment stemming from unrealistic expectations and ill-suited design of the reform. The chapter describes the nature of PB reform to emphasize again that the reform is more than a budgeting or financial managerial reform. It discusses various implementation strategies that seem to work in various political and social contexts. PB should be viewed as a mechanism of organizational learning and innovative change. PB has the potential to change the governance structure and the institutional characteristics of the budgetary process. PB reform can be a political change, even though it focuses a lot on the technical and managerial tasks of departmental and program operations.