Introduction of performance-based budgeting is on the agenda of budget reform in advanced as well as developing and transition countries. This training will provide an overview of the trends in performance-based budgeting and, based on theory and practice, give practical guidelines that should be taken into account in implementing performance-based principles in the budgeting process.

ECORYS' expertise
ECORYS has in depth knowledge of the functioning of performance-based budgeting systems in developed countries such as the United Kingdom, Netherlands, South Africa and the European Institutions based on evaluations that ECORYS has carried out. Furthermore, ECORYS has been involved in the implementation of performance-based budgeting principles in various transition countries. In doing so, ECORYS has built a wide network of experts that have first hand experience in working with performance-based budgeting systems:

• ECORYS has given trainings on performance-based budgeting for EIPA (European Institute for Public Administration) (high ratings of participants available);
• ECORYS has given training to senior civil servants of the Polish government in preparing them for the introduction of performance-based budgeting (high ratings of participants available);
• ECORYS has implemented aspects of performance-based budgeting principles in various transition countries (Russian Federation, Slovakia, Latvia);
• ECORYS has supported the Office of the Auditor General in South Africa in making an assessment of the performance-based budgeting system in South Africa;
• ECORYS has supported the municipality of Rotterdam in assessing the performance based framework at municipal level;
• ECORYS has made an assessment for the European Parliament of the functioning of the performance-based budgeting system operating in the European Commission;
• ECORYS employs various staff members that have been involved in introducing the performance-based budgeting framework in the Netherlands;
• ECORYS has a wide network of practitioners that have first hand experience in working with performance-based budgeting systems

• Performance-based budgeting
• Results oriented budgeting
• Budget cycle
• Budget preparation
• Budget execution
• Reporting
• Auditing

Participants will gain:

• Knowledge on the theoretical implications of  the concept of performance-based budgeting in the budget cycle; 
• Insight in the positive and negative experiences of other governments in introducing performance-based budgeting;
• Specific recommendation in terms of do’s and don’ts that should be taken into account in working with performance-based budgeting in public finance in the context of the EU integration process.

2,5 days