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This Technical Assistance report reviews the reforms undertaken by the Government of Malaysia for strengthening outcome-based budgeting (OBB). OBB builds on the previous output-based modified budgeting system, which was in place for more than two decades. OBB aims to improve the efficiency, the performance, and the prioritization of expenditures by aligning national and ministerial outcomes with programs and budgetary resources and by integrating planning, budgeting, and evaluation. OBB has made good progress. The National Budget Office has assisted nine pilot ministries to redesign their program structure to link to outcomes and has plans to assist all ministries. There is an increased awareness in government of the importance of outcomes.

Budget --- Budgeting --- Expenditures, Public --- Finance, Public --- Forecasting --- Malaysia --- Economic policy. --- Public Finance --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- Taxation, Subsidies, and Revenue: General --- Budgeting & financial management --- Public finance & taxation --- Budget planning and preparation --- Public expenditure review --- Expenditure --- Performance-based budgeting --- Key performance indicators in revenue administration --- Public financial management (PFM) --- Revenue administration --- Revenue

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Based on the experience of budget management reforms that have been introduced over the last two decades in a large number of member countries of the Organization for Economic Cooperation and Development (OECD) it is not uncommon to find emerging market economies moving toward performance-based budgeting where measures of performance play a key role. While it might be tempting for middle income countries to press forward to adopt a full-blown outputs and outcomes framework, there are some risks in the move. Such a change in orientation is only possible once managers have had adequate experience in refining the definition of programs and their objectives, and on this basis developing a comprehensive system of performance measurement. It is argued in this paper that to develop a comprehensive performance measurement system requires resolving a number of issues involved in clearly defining how to measure "performance" as well as overcoming a number of technical issues in the design and use of measures of that "performance." However, perhaps the most critical step is introducing a system whereby performance information can influence resource allocation decisions, i.e., establishing a performance management system. Based on international experience, this paper reviews each of these hurdles in moving toward a performance management framework.

Developing countries -- Appropriations and expenditures. --- Electronic books. -- local. --- Fiscal policy -- Developing countries. --- Performance -- Measurement. --- Budgeting --- Macroeconomics --- Public Finance --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: General --- National Government Expenditures and Related Policies: General --- Labor Economics: General --- Budgeting & financial management --- Public finance & taxation --- Labour --- income economics --- Budget planning and preparation --- Budget execution and treasury management --- Performance-based budgeting --- Public financial management (PFM) --- Labor --- Budget --- Finance, Public --- Labor economics --- United States --- Performance --- Fiscal policy --- Measurement. --- Developing countries --- Appropriations and expenditures. --- Income economics

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Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform elements. First, any existing program structure must be set in the wider context of strategic budget planning and medium-term budget frameworks. Second, this typically involves redesigning and refining existing program structures. Third, existing budget-costing systems and associated skills will probably need to be improved. Fourth, and perhaps most difficult, a new system of accountability and budget incentives needs to be introduced. For emerging market economies, these should be viewed as the prerequisites for a successful introduction of the new performance-budgeting model.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: General --- Public Administration --- Public Sector Accounting and Audits --- National Government Expenditures and Related Policies: General --- Budgeting & financial management --- Public finance accounting --- Public finance & taxation --- Budget planning and preparation --- Performance-based budgeting --- Budget execution and treasury management --- Fiscal accounting and reporting --- Expenditure --- Public financial management (PFM) --- Budget --- Finance, Public --- Expenditures, Public --- United States

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Los departamentos del FMI elaboran Notas Técnicas y Manuales para ampliar la divulgación de su asesoramiento en materia de asistencia técnica. Estos documentos presentan recomendaciones y pautas generales, algunas extraídas de informes de asistencia técnica inéditos, a un público más amplio. El lanzamiento de esta nueva serie fue en agosto de 2009.

Budget. --- Public administration. --- Administrative Processes in Public Organizations --- Aggregate Human Capital --- Aggregate Labor Productivity --- Allocative Efficiency --- Budget planning and preparation --- Budget Systems --- Budget --- Budgeting & financial management --- Budgeting --- Bureaucracy --- Civil service & public sector --- Civil service --- Corruption --- Cost-Benefit Analysis --- Employment --- Expenditure --- Expenditures, Public --- Finance, Public --- Intergenerational Income Distribution --- Labor --- National Budget --- National Government Expenditures and Related Policies: General --- Performance-based budgeting --- Public Administration --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Unemployment --- Wages --- United States

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With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperation and Development (OECD) countries - reforms that emphasize performance and results achieved from the use of public resources. This paper examines the experience of OECD countries in introducing such reforms and assesses whether the same reform strategy be applied to non-OECD countries. It examines how emerging economies should begin such reforms, and how they should be sequenced thereafter. Based on a thorough review of the technical assistance provided by the IMF's Fiscal Affairs Department (FAD) to middle-income countries, this paper will be useful to policymakers and administrators in emerging economies who are contemplating such reforms.

Budget process --- Program budgeting --- Expenditures, Public. --- Accrual basis accounting --- Accrual accounting --- Accounting --- Cash basis accounting --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Performance budget --- Planning-programming-budgeting --- Budget --- Budgeting --- Macroeconomics --- Money and Monetary Policy --- Public Finance --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- National Budget, Deficit, and Debt: General --- National Government Expenditures and Related Policies: General --- Taxation, Subsidies, and Revenue: General --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Budgeting & financial management --- Public finance accounting --- Public finance & taxation --- Civil service & public sector --- Financial reporting, financial statements --- Budget planning and preparation --- Fiscal accounting and reporting --- Performance-based budgeting --- Budget execution and treasury management --- Public financial management (PFM) --- Revenue --- Expenditures, Public --- Money --- New Zealand