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Journal : Journal of Public Administration and Policy

Do the Pragmatic Program Budgeting Help Practitioners Apply Performance-Based Budgeting More Effectively? The World Bank’s New Pragmatic Program Budgeting: Does It Make Budgeting More Effective? Yudisatria, Aria
Journal of Public Administration and Policy Issues Vol. 1 No. 2 (2022): Journal of Public Administration and Policy Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jpapi.v1i2.541

Abstract

The adoption of performance-based budgeting has become increasingly popular among governments seeking to enhance resource efficiency and accountability. While this approach provides flexibility and prioritization in budget allocation, its implementation remains challenging due to complexities in planning, management, and control. The World Bank’s guidance on New Pragmatic Program Budgeting (PPB) addresses these challenges by offering three pragmatic solutions: controlling budgets at the program or subprogram level, recording all financial transactions, and harmonizing budget programs with administrative structures. This paper evaluates the effectiveness of these solutions and highlights potential gaps in their implementation, including difficulties in linking inputs, outputs, and outcomes, as well as agency-principal issues.