Performance-Based Budgeting in the Public and Private Sectors

Course overview

Governments in the region have moved to programme-based budgets, and boards expect companies to show what their spending achieves. Yet many budgets still list inputs without saying what they will deliver. This performance-based budgeting course shows how to connect resources to measurable results and use performance information in budget decisions.

Participants learn the principles and models of performance budgeting, from presentational approaches to funding formulas linked to results. They practise defining programmes, outcomes and outputs, writing performance indicators and targets, and costing outputs. The course then covers using performance information during budget preparation and review, linking performance budgets to monitoring and evaluation, and avoiding common pitfalls such as too many indicators or gaming of targets. Examples include programme-based budgets of national and county governments and performance budgets in state corporations and private companies.

Participants leave able to design and use performance-based budgets that make spending decisions more transparent and results-focused.

What you will be able to do

• Explain the principles and models of performance-based budgeting
• Define programmes, outcomes and outputs for a budget
• Write performance indicators and realistic targets
• Cost outputs and link them to resources
• Use performance information in budget preparation and review
• Avoid common pitfalls in performance budgeting

Who should attend

For budget, planning, finance and monitoring staff in public bodies and private organisations moving towards results-based budgeting.

• Budget officers
• Planning and economic officers
• Finance managers
• Monitoring and evaluation officers
• County planners
• State corporation performance officers
• Programme managers

Course outline

Fees are per participant in US dollars and cover tuition, course materials and your certificate. Travel and accommodation are not included.