The Current State of Performance-Based Budgeting and Its Impact on Public Budgeting in Ghana: Views from Budget Officers

The Current State of Performance-Based Budgeting and Its Impact on Public Budgeting in Ghana: Views from Budget Officers

Frank Ohemeng, Emelia Amoako Asiedu, Accra Legon, Theresa Obuobisa-Darko, Juliana Abane, Kenneth Parku

The original aim of PB, in the United States, as well as in other countries that adopted this innovation, was to purge budgeting of its line-item focus on the cost of inputs and to base spending decisions on the work to be performed. It bears remembering that most OECD countries once had highly itemized budgets, with expenditures structured into detailed classifications of personnel, supplies, travel, equipment and other goods and services purchased by governments. In some countries, national budgets were long shopping lists, bereft of explanations of what the items would be used for; in others, the budget had narrative descriptions of government activities, but little explanation of what they were expected to accomplish (5).

2013

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English