Performance budgeting - the use of performance criteria to link funding to results - has become a key element in the public sector reform agendas of many countries. This book examines the diverse range of models that have emerged. Using a combination of theoretical analysis and case studies, it sheds light on what works and under what circumstances. The links between performance budgeting and other reforms-such as performance measurement and performance pay for civil servants-are explored, as are the preconditions and appropriate implementation strategies for the adoption of performance budgeting.
The authors - policymakers, academics, and technical experts from the IMF and other international organizations - have ensured that, unlike much of the exisiting literature on performance budgeting, the focus of this book is truly international, covering experience not only in advanced economies, but also in developing, middle-income, and transition countries, making this book a must-read for civil servants, development practitioners and advisors, and students of public finance.