Result Based Budgeting

Overview

“Result-Based Budgeting” is a strategic approach to budgeting that focuses on achieving specific outcomes and results rather than simply allocating funds based on historical spending patterns.

Throughout this course, participants will gain a comprehensive understanding of result-based budgeting principles, methodologies, and best practices. Emphasis is placed on aligning budget decisions with organizational priorities, setting clear performance targets, and measuring progress towards achieving desired outcomes.

Participants will learn how to develop result-based budget frameworks that articulate organizational objectives, outcomes, and performance indicators. The course covers techniques for defining performance metrics, establishing baselines, and setting ambitious yet achievable targets to drive performance improvement and accountability.

Furthermore, the course explores the role of performance monitoring and evaluation in result-based budgeting. Participants will gain insights into techniques for tracking progress, measuring performance against targets, and using evaluation findings to inform budget adjustments and strategic decision-making.

Objective

• Result Based Budgeting – Introduction
• Practical Application of RBB
• Public Sector Reforms
• Fiscal Surveillance and time horizons
• Public Sector Accounting and Fiscal transparency Budgeting in the Public Sector
• Budgets and Outturn Reporting