Technical Notes Format of 2016/17 Budget
Technical Notes cont’d
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The main features of the Program and Performance Budget format are outlined below:
•
What is the purpose of the Ministry?
• Vision and Mission
•
What does the Ministry do?
• Programs and activities
•
What are the programs aiming to achieve?
• Program objectives (and strategic priorities)
•
What resources are available to do this?
• Program budget
•
How does the Ministry measure what it produces and what it achieves?
• Measureable Performance Indicators - Outputs and Outcomes
•
Who is responsible and accountable for the results achieved by a program?
• Program Manager and Accounting Officer
•
Budget resources allocated to programs (disaggregated by economic item) and
specific objectives
• Programs designed to meet social and economic development priorities (sector strategies)
• Performance indicators measure progress of the program against strategic priorities and
program objectives
•
Budget analysis, advice and recommendations based on:
• objectives, need, strategic and priorities of spending proposals
• planned results of budget resources (ie results-based budgeting)
• value for money
•
Facilitates more effective prioritization of scarce budget resources
•
Output indicators:
•
2016/2017
DRAFT
ESTIMATES
OF REVENUE &
EXPENDITURE
•
Measure what is produced or delivered by the program in order to achieve
the objective
Example (Primary Education):
• No. of enrolled primary school students