Marc Robinson
Public Financial Management Results
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New Performance Budgeting Manual

(Originally published 17 September 2011)

The global CLEAR initiative – led by the World Bank – has just published an important new manual on performance budgeting. The manual, of which I am the author, is a comprehensive coverage of performance budgeting and its links to related areas of public sector reform. Running at about 150 pages, the manual covers a wide range of topics including:
  • The key types of performance budgeting system,
  • Detailed advice on key aspects of the design of program budgeting systems (program definition, program costing, the relation of programs to organizational structures etc),
  • Types of performance indicators relevant to performance budgeting,
  • The crucial – but often neglected – role of evaluation in performance budgeting,
  • PFM prerequisites and co-requisites for performance budgeting,
  • The relation of accruals to performance budgeting,
  • The link between medium-term budgeting and performance budgeting.
The manual can be downloaded free of charge from the CLEAR initiative's website.
The CLEAR initiative is the brainchild of the Bank’s Independent Evaluation Group (IEG), and is supported by the AusAid, the African Development Bank, Asian Development Bank, Inter-American Development Bank, Swedish International Development Cooperation Agency, United Kingdom’s Department for International Development. The centerpiece of the initiative is the establishment of regional centers around the world which will offer training – and at a later stage technical support – in a range of "managing for results" areas including evaluation, performance budgeting, and performance measurement. The new performance budgeting manual is designed to support the suite of training courses which are being rolled out by CLEAR in this important field. More information on the initiative can be found at the initiative's website.
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