ABSTRACT
This chapter provides a discussion of the background of the Results-Based Budgeting (PbR) and the Performance Evaluation System (SED). It explains the legal framework of this reform that changed the political institutions and power relationships and empowered some actors to execute the PbR-SED system. The chapter describes an informed assessment of the main results and challenges of the PbR-SED system today based on some data available about its adoption progress across state governments. In Mexico, the public budget is a document of “economic, legal and accounting policy; which is approved annually by the Congress on the initiative of the President of the Republic. To implement the legal framework governing the PbR-SED system, there are several levels of primary actors that deserve special attention. The first level contains the coordinating organizations of the PbR-SED system across different levels of government. The second level contains organizations that coordinate performance measurement and budgeting practices within their own levels of government.
