This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances? Why the introduction of linking between strategic planning and program budgeting, oriented to the result, is important in Georgia? The paper emphasizes the efforts of Georgian authorities to implement performance-based program budgeting. Based on the initial results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing performance-based budgeting. It presents steps toward this goal and outlines some remarks on future measures.
Keywords: public finance, strategic planning, performance budgeting, output, outcome, performance indicators.
Date of submission 22.05.16
- Richard D. Young (2005), “Perspectives on Strategic Planning in the Public Sector” Available at: http://www.ipspr.sc.edu/publication/ perspectives%20on%20Strategic%20Planning.pdf
- Robinson, M. (2008), “Performance-based Budgeting”, Manual, Training Materials, Centers for Learning on Evaluation and Results (CLEAR) Available at: http://www.theclearinitiative.org/PDFs/CLEAR_PB_Manual.pdf
- Robinson, M. (2007), “Performance Budgeting-Linking Funding and Results”;International Monetary Fund
- Diamond J. (2005), Establishing a Performance Management Framework for Government, IMF Working Paper (WP/05/50), Available at: http://www.imf.org/external/pubs/ft/wp/2005/wp0550.pdf http://dx.doi.org/10.5089/9781451860696.001
- Diamond J. (2003), Performance budgeting: managing the reform process, IMF Working Paper (WP/03/33), Available at: https://www.imf.org/external/pubs/ft/wp/2003/wp0333.pdf _http://dx.doi.org/10.5089/9781451845204.001_
- Shah A. (2007), Budgeting and budgetary institutions, World Bank, Washington DC, Available at: http://siteresources.worldbank.org/ PSGLP/Resources/BudgetingandBudgetaryInstitutions.pdf
- Cho, Incheul (2010), “The impact of Korean performance budgeting on budgetary programmes”. Ph.D. thesis, University of Birmingham. Available at: http://etheses.bham.ac.uk/988/
- Order N385 (July 8, 2011), Tbilisi of the Minister of Finance of Georgia on Confirmation of Methodology to Make a Program Budget http://mof.ge/show_law.aspx?id=706 (Available only Georgian)
- Budget Code of Georgia (2009) http://mof.ge/show_law.aspx?id=711 (Available only in Georgian)
- Government of Georgia (2014) “Social-Economic Development Strategy – Georgia 2020” http://gov.ge/files/382_42949_233871_400-1.pdf (Available only in Georgian)
- Resolution No 244 (July 6, 2012) Provision of the Chancellery of the Government of Georgia Available at: http://gov.ge/index.php?l ang_id=ENG&sec_id=150
- The State Audit Office of Georgia (2015) Report on budget execution http://sao.ge/audit/report-on-budget-execution/2015 (Available only in Georgian)
- Government of Georgia (2015), “Policy Planning System Reform Strategy and Action Plan” http://gov.ge/files/pdf (Available only in Georgian)