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Achieving Results: Performance Budgeting in the Least Developed Countries [Paperback]

By Ronald McGill (Author)
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Item description for Achieving Results: Performance Budgeting in the Least Developed Countries by Ronald McGill...

This book is designed to address the challenges of Performance Budgeting in support of the Millennium Development Goals and in particular, how it applies to development issues in the Least Developed Countries. The United Nations Capital Development Fund supports the work of local governments in LDCs to plan, prioritize, implement and finance socio-economic infrastructure investments. UNCDF's approach emphasizes achieving sustainability in the local development process through requiring the local planning, budgeting, management, and monitoring of public expenditures. This local public expenditure management is closely aligned to and integrated with national planning and budgeting systems. Thus, appropriate capacity and funding mechanisms are developed at both levels. UNCDF has learned that local revenue mobilization and increased central government transfers do not determine how the internal system of a local government manages this revenue, plans for development, converts these plans into expenditure programmes or allocates funds to deliver them. Performance Budgeting seeks to convert budgets from an 'input-based' to an 'output-based' format. This requires the preparation of local development plans and the integration of these plans into local government budgets. The underlying theme of Performance Budgeting is two-fold: first, it seeks to introduce accountability into the performance review, implementation and planning process. Secondly, it seeks to construct measurability through economy, efficiency and effectiveness tests. The goal of all Performance Budgeting is for local governments to be able to prepare and implement local development plans within national development frameworks. These plans should result from inclusive, participatory, multi-stakeholder processes and should result in durable, sustainable planning, management, and financing structures. That durability should be seen through locally sustainable and targeted infrastructure and service provision that contributes directly to the achievement of the Millennium Development Goals.

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Item Specifications...

Studio: United Nations Capital Development Fund
Pages   244
Est. Packaging Dimensions:   Length: 10.6" Width: 8.4" Height: 0.7"
Weight:   1.35 lbs.
Binding  Softcover
Release Date   Jun 21, 2006
Publisher   United Nations Capital Development Fund
ISBN  9211261945  
ISBN13  9789211261943  

Availability  0 units.

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1Books > Subjects > Business & Investing > Biographies & Primers > Policy & Current Events
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Reviews - What do customers think about Achieving Results: Performance Budgeting in the Least Developed Countries?

A must -read for all development practitioners  Aug 29, 2006
Performance budgeting is more than the new buzz word in the development lexicon -- it is an evolving concept that is targeted directly at getting the biggest bang for your development buck. Its emergence on the development scene could not have come at a better time, when the world is scrambling to make up for lost time on the road to the Millennium Development Goals. PB is based on the assumption that presenting performance information alongside budget amounts will improve budget decision-making by focusing funding choices on programme results.

Development practitioners working in all areas have discovered that the best solutions to poverty are found through close consultation with those most affected, when the poor themselves are involved and empowered to plan what is most important to them, to participate in the resulting implementation and to be part of the resulting review process. That is why this book is targeted at both local authorities and those who intend to work with them. I found it a heavy read, but full of good information and practical advice. A must-read for anyone wanting to make a substantive and sustainable contribution to the cause of poverty alleviation in developing countries.

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