Budgeting For Performance: Principles and Practice

CHAPTER 1: WHAT IS BUDGETING FOR PERFORMANCE; What is Budgeting?, What is Performance Budgeting?, What is it Important to Measure Performance?, Performance Management-Programme Evaluation v Programme Monitoring, Efficiency v Effectiveness. CHAPTER 2: THE EVOLUTION OF PERFORMANCE BUDGETING; The Evolution of Performance Budgeting, Progress of PPBS, The Change to MBS. CHAPTER 3: MBS AND PROGRAMME AGREEMENT; A. The modified Budgeting System , Objectives MBS, Elements, B. Programme Agreements And Exceptions reports-strategic plan and monitoring Tools 80, Stategic Planning, Proggrame Agreement and Exceptions Reports- Strategic Plan and Monitoring Tools . CHAPTER 4: THE OVERSEAS EXPERIENCE. Recent Developments, Theoretical Bases for Reform. CHAPTER 5: THE BUDGETING PROCESS, A. Central Budget Process. Institutional Set-up, Fiscal Target Setting, Budget Examination, Budget Consolidation, Monitoring and control, The Role of the Treasury in Performance Monitoring, Programme Agreements and Exeptions Report in the Central Budget Process, B.Department Budget Process, Programme and Exeptions Reports in Departmental Management. CHAPTER 6: DEVELOPING A PROGRAMME STRUCTURE, Focus on a Single Major Problem, Produce a Homogenous Final Output, Have a Single Major Client, Have Readily Indetifisble Officier Responsible for its Operations, Be of an Appropriate Size, conclusion, Checklist. CHAPTER 7:DRAFTING PROGRAMME AGREEMENT-AUTHORITY AND OBJECTIVES; Authority, objectives,Pitfalls to Avoid in Formulating Objectives, Guidelines in Setting Objectives, checklist. CHAPTER 8: TARGET CLIENTELE, PROBLEMS OR NEEDS ANALYSIS, FUNCTIONS, RESOURCES, Clients, The Problems/ Needs Analysis Anlysis Section, How toIdentify a Problem or Need? Strategy, Functions, Resources, checklist.CHAPTER 9:OUTPUT SPECIFICATIONS,Role of Performence Indicators. A.Output Specifications, B.Impact Indicators, What is Impacts? Activity Logic, Factors to Consider in Developing and Using Performence Indicators, Benchamarking for PErformance, Checklist. CHAPTER 10: EVALUATION PLANS, Programme Evaluation Plans. CHAPTER 11: PERFORMANCE BUDGETING: AGENDA FOR THE FUTURE, Why Do We Need to Reform Budgeting?, Where to Now?.

Eng