(Photo by
CABRI)
| 1st stage: Presentational | 2nd stage: Execution/management | 3rd stage: Performance link |
|---|---|---|
| - The budget is reorganized around programmes, with clear mandates and objectives. These programmes are further broken down into subprogrammes, outputs, activities and inputs. | - There is effective management in programme mode, which implies: | - Performance information is effectively used to inform allocative decisions. |
| - The budget is presented to the National Assembly (initially it may be presented as an annex to the “traditional” budget). | - Programme managers are identified and have clear mandates and defined responsibilities associated with this new role. | |
| - The National Assembly approves budget spending by programmes. | - Increased flexibility in expenditure controls at a programme level. | |
| - Classification/accounting systems allow for tracking expenditure and adequate reporting at a programme level. | ||
| - Tracking and reporting of performance, including outputs and the realisation of objectives. | ||
| - Etc. |