# Performance-Based Budgeting

> Link budgets to outputs and outcomes, prioritise spending and use performance information in budget decisions.

- **Provider:** Afriskora Training Solutions
- **Category:** Public Sector & Development
- **Duration:** 5 days
- **Formats:** classroom (cities across Africa), live virtual (Zoom/Teams), in-house for teams
- **Certificate:** Afriskora Certificate of Completion, verifiable online
- **Booking:** request dates and a quote; invoice and EFT payment
- **Web page:** https://afriskora.co.za/courses/public-sector-development/performance-based-budgeting
- **Request dates:** https://afriskora.co.za/request-training?course=performance-based-budgeting

## Overview

Performance-based budgeting helps governments and organisations show what they achieve with public money. This course explains programme budgeting, the link between plans and budgets, costing outputs, using performance information in allocation decisions and reporting on spending efficiency and effectiveness, with examples from African budget reforms.

## Who should attend

- Budget officers and treasury officials
- Planners and M&E staff
- Programme managers
- Parliamentary budget staff

## Learning outcomes

- Explain programme and performance budgeting approaches
- Align plans, programmes and budgets
- Cost outputs and activities
- Use performance information in budget decisions
- Report on spending efficiency and effectiveness

## Course outline

### Day 1: Budgeting approaches

- Line-item versus programme budgets
- Performance-based budgeting principles
- Medium-term expenditure frameworks
- African reform experiences

### Day 2: Programme structure

- Designing budget programmes
- Linking to strategic plans
- Output and outcome indicators
- Accountability for programmes

### Day 3: Costing

- Activity-based costing
- Unit costs
- Baseline and new policy costs
- Costing exercise

### Day 4: Budget decisions

- Spending reviews
- Prioritisation
- Using evaluations
- Budget hearings

### Day 5: Reporting

- In-year monitoring
- Annual performance and financial reports
- Value-for-money analysis
- Reform roadmap