Implementing Results-Based Budget Management Frameworks: An Assessment of Progress in Selected Countries

Abstract

The use by governments of a results-based budgeting expenditure framework is well established around the world as a concept. However, its implementation as an analytical tool and policy driver is highly dependent on relationships that must be modelled with statistics. In this regard, there would appear to be significant gaps between concept and implementation. In order for governments to obtain clarity with respect to policy effectiveness and the assessment of bureaucratic effectiveness, a robust statistical framework must be developed to define outputs and outcome indicators. This publication examines a select group of countries that have led the foray into results-based budgeting and identifies weaknesses in their implementation from a statistical analysis perspective. It suggests some guidelines for the development of output descriptions, output indicators and outcome indicators, and provides a potential system for classifying output linkages to outcome groups and outcome indicators that might be easily identified through the classification of the functions of government (COFOG) expenditure classification system used today by most countries around the world.