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| | | Titre | Results-Based Budgeting for Managing for Development Results (MFDR) Initiatives | | Auteur | Moussavi, Massoud | | Thème | Managing for Development Results | | Date de publication | 2014 | | Éditeur | African Community of Practice on Management for Development result at the African Capacity Building Foundation (ACBF) | | Nombre de pages | 12 pages | | Langue | English | | Couverture géographique | Africa | | Mots clés | Results Based Management, Results Based Budgeting, Monitoring and Evaluation | | Résumé | Managing for Development Results (MfDR) is a results-based management approach that has been developed over the last twenty years to improve the efficiency and effectiveness of social and economic development. Its core is a method for developing a results framework around which detailed action plans can be built and actual results assessed. In theory, MfDR unites planners, implementers, budget makers, donors, and other stakeholders in a collaborative planning process and a system of mutual accountability, which includes close monitoring and evaluation and more specific institutional learning as well as coherent and effective program implementation. In practice, one of MfDR’s major challenges has been the nexus between budget and results. The connection of action plans to budget is often the weakest link. But without critical input from budget officials, the whole process is weakened; budget input is needed at all stages—very early in the planning stage as well as during implementation, where financial data is crucial to effective monitoring and evaluation. In general, the development community promotes results-based budgeting as the best solution to these problems, but attempts to implement results-based budgeting have had limited success. This knowledge note presents recommendations as to the best way to implement results-based budgeting, which include taking concrete steps—even if just a few—toward linking budget and results, involving top budget officials much earlier and much more deeply in the planning process, and keeping the program budgeting system as simple as possible | | Détenteur du copyright | African Community of Practice (AfCoP) | | Copyright URL | http://afrik4r.org/ | | Taille du fichier | 1042359 MB | | Format du fichier | PDF | | [ Voir/télécharger document ] |
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