Program Classification for Performance-Based Budgeting
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World Bank, Washington, DC
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This guide provides practical guidance
on program classification, that is, on how to define
programs and their constituent elements under a program
budgeting system. Program budgeting is the most widespread
form of performance budgeting as applied to the government
budget as a whole. The defining characteristics of program
budgeting are: (1) funds are allocated in the budget to
results-based programs. For example, the education
ministry s budget provides allocations of funds to a primary
education program, a secondary education program, and a
tertiary education program, while the environment ministry's
budget includes a nature conservation program and an
anti-pollution program. (2) Line item controls limits
imposed by the parliament or the ministry of finance on the
amounts ministries can spend on specific types of inputs
(such as office supplies, travel, and utilities) are
radically reduced, although certainly not entirely
eliminated. (3) Good performance information on programs is
collected and used in the budget preparation process to
assist budget decision makers to determine how much money is
allocated to each program. The core objective of program
budgeting is improved expenditure prioritization. This guide
commences by outlining the basic principle of results-based
program classification. It then explains the accounting and
organizational structure realities that must also be
considered in developing a sound program classification. In
the subsequent sections, the guide then discusses
sequentially the key specific issues that arise in
developing a program classification.
Palabras clave
ACCOUNTABILITY, ALTERNATIVE PROGRAMS, BASIC, CONSERVATION, DECISION MAKERS, E-MAIL, ENGINEERING, EQUIPMENT, EVALUATION CAPACITY, FACSIMILE, FARMERS, FLEXIBILITY, FORESTRY, IMPACT EVALUATION, INCOME, INFORMATION TECHNOLOGY, INSPECTORS, INTERMEDIATE OUTCOMES, INTERVENTION, INTERVENTIONS, LAKES, LEARNING, LIVING STANDARDS, POLITICAL LEADERSHIP, POLLUTION, POVERTY ANALYSIS, PROGRAM IMPLEMENTATION, PROGRAM OUTCOMES, PROGRAMS, REAL TIME, SOCIAL INCLUSION, STRATEGIC OUTCOMES, TELEVISION, TRANSFER PAYMENTS, WATER POLLUTION, WATER QUALITY, WATER SOURCES