Abstract
Programme budget reforms potentially hold great promise in improving public sector performance by shifting the focus from inputs to measurable outputs or results. This approach allows a government to deploy resources according to priority areas and hold executing managers accountable for the delivery of targets. However, the benefits of programme budgets depend on how they are implemented. Once a new budget formulation design has been approved, several actions are required to prepare for implementation, including; inserting new budget formulation into the financial management information system, appointing programme managers and clearly defining roles and responsibilities; defining the relationships between programme managers and institutional managers in programmes; developing formal objectives, plans and performance indicators for the programme; and planning annual budget cycle including the development of the annual programme budget, implementation, and expenditure and performance reporting and evaluation. The chapter is structured to first outline some key challenges in programme budget management, and
secondly provide a set of solutions on how these problems can be addressed, with a specific focus on health sector needs.
secondly provide a set of solutions on how these problems can be addressed, with a specific focus on health sector needs.
| Original language | English |
|---|---|
| Title of host publication | How to make budgets work for health? |
| Subtitle of host publication | A practical guide to designing, managing and monitoring programme budgets in the health sector |
| Place of Publication | Geneva |
| Publisher | World Health Organization |
| Chapter | 4 |
| Pages | 77-90 |
| Number of pages | 24 |
| ISBN (Electronic) | 978-92-4-004966-6 |
| ISBN (Print) | 978-92-4-004967-3 |
| Publication status | Published - 20 Jun 2022 |
