LATEST PUBLICATIONS
PIDS EPM 2020-2021
Reset and Rebuild for a Better Philippines in the Post-pandemic World
DLSU-AKI Working Paper Series 2021-11-079
Examining and Evaluating the Multidimensional Energy Poverty Index (MEPI) in the Philippine Household Context
DLSU-AKI Working Paper Series 2021-11-078
A Game Theoretic Study on CSR and Government Intervention for Sustainable Production
DLSU-AKI Working Paper Series 2021-11-077
Obstacles to Economic Freedom Affecting Micro, Small, and Medium Enterprises (MSMEs) in Southeast Asian Countries

LATEST AV MATERIALS
PIDS WB 2021-1104
Assessing the Philippines' Performance in Meeting the ASEAN Economic Community Vision 2025
PIDS WB 2021-1103
Examining The Health Impacts Of The COVID-19 Pandemic In The Philippines
ILS-AVP-01
ILS 30th Anniversary Video
PIDS WB 2021-1102
Evaluating the Pantawid Pamilyang Pilipino Program's Payment System
Publication Detail
PB2021-05: Institutionalizing Performance Budgeting Reforms in the Philippines

This paper examines the crucial challenges in strengthening the policy and institutional framework for performance budgeting. Considered as a sound Public Financial Management (PFM) practice, performance budgeting seeks to strengthen the government’s focus on delivering societal results (e.g., number of people lifted out of poverty) that matter most in the spending of limited government funds. These challenges including the gaps in the existing legal framework, the capacity to implement the reform, and performance measurement systems--affect the quality and utilization of performance information in budget preparation, execution, and accountability. This policy brief highlights the need to clearly define the roles and responsibilities of spending agencies and oversight institutions in ensuring the effective allocation of public funds and in promoting accountability for results. It provides an analysis of the pending legislative measures, and identifies indicative directions for, institutionalizing performance budgeting through legislation.

Congressional Policy and Budget Research Department
Authors Keywords
Dumangas, Julius, I,; Baluyot, Dulce Diana; Hisona, Jireh; budget accountability; Budget Reform Bill; public financial management; Budget Modernization Bill; Budgeting for results; results-oriented budgeting; performance budgeting; budget reforms; BRB; BMB; sound PFM; PFM legal framework; performance accountability;
Download PDF Number of Downloads
Published in 2021 and available for Downloaded 3 times since July 27, 2021
×
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. Thank you.


To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display)
Age:
Gender:
If Prefer to self-describe, please specify:
Level of Education:
Occupation:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.