Achieving Results

This aim of this publication is to address the challenges of performance budgeting in support of the Millennium Development Goals and in particular, how it applies to development issues in the Least Developed Countries. It has two key themes: accountability in the performance review, implementation and planning process; and how to construct measurability through economy, efficiency and effectiveness tests. The goal of all performance budgeting is for local governments to be able to prepare and implement local development plans within national development frameworks.