Contents

1. Framing the issues: shifting from line-item to programme- and performance-based budgeting
Achieving effective programme and performance budgeting: lessons from Africa and elsewhere
2. Implementing performance-based budgeting: pre-conditions, co-conditions and design
Pre-conditions for programme- and performance-based budget reform
3. Performance information and budget designCountry programme and performance-based budget documentation in practice
Entrenching performance measures in the budget process
4. Implementing performance-based budgeting: sequencing and organisational change
The sequencing and timetable of programme-based budgeting reform
Considerations for undertaking performance-based budgeting reform: Organisational and technical requirements
5. Rwanda: tackling PBB challenges with the Budget System Reform Programme
6. Mali: second phase of reform supported by WAEMU directives
7. Tunisia: PBB and sector MTEFs piloted within national MTEF framework

CABRI’s 8th Annual Seminar took into consideration that many African countries are progressively moving away from activity-based or line-item budgeting, towards a system that is more focused on outcomes and places emphasis on results. The seminar, with the theme “Budgeting for results: moving towards performance budgeting”, explored the appropriateness and advantages of shifting to performance budgeting in Africa, the necessary conditions for programme- or performance-based budgeting reform, and issues regarding the design and sequencing of reform efforts.