Performance Budgeting Manual now available in Spanish

The performance budgeting manual which I developed in 2011 for the global CLEAR initiative – led by the World Bank – has now been published in Spanish translation under the title Manual sobre la elaboración de presupuestos basados en resultados. The manual is a comprehensive coverage of performance budgeting and its links to related areas of public sector reform.

Running at about 160 pages in its Spanish version, the manual covers a wide range of topics including:

  • The key types of performance budgeting system,
  • Detailed advice on key aspects of the design of program budgeting systems (program definition, program costing, the relation of programs to organizational structures etc),
  • Types of performance indicators relevant to performance budgeting,
  • The crucial – but often neglected – role of evaluation in performance budgeting,
  • PFM prerequisites and co-requisites for performance budgeting,
  • The relation of accruals to performance budgeting,
  • The link between medium-term budgeting and performance budgeting.

The Spanish translation of the manual has been undertaken by the CLEAR Latin American regional centre based in Mexico City.

The CLEAR initiative is the brainchild of the Bank’s Independent Evaluation Group (IEG), and is supported by the AusAid, the African Development Bank, Asian Development Bank, Inter-American Development Bank, Swedish International Development Cooperation Agency, United Kingdom’s Department for International Development. CLEAR has established a number of regional centers around the world which offer technical support and training in a range of “managing for results” areas including evaluation, performance budgeting, and performance measurement. More information on the initiative can be found at the initiative’s website.

The performance budgeting manual, originally published in English, has already been translated into Russian and Serbo-Croatian, and is expected to be translated into French in the near future.

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