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The Performance Based Budgeting (PBB) project is a transformative initiative aimed at revolutionizing public sector financial management by shifting focus from inputs to outputs & outcomes. This strategic reform within government entities aligns financial resources directly with government objectives, ensuring that public spending yields tangible, measurable results. By linking budget allocation to performance indicators instead of historical spending patterns, PBB fosters a dynamic and accountable budgeting process that enhances transparency and optimizes resource use. Currently in an advanced implementation stage, the PBB initiative has developed comprehensive manual and tailored programs to train government entities on adopting this approach. This has involved overcoming initial resistance and confusion through extensive training work hand in hand with entities, making the concepts more accessible and practical. The project has already received positive feedback from finance experts, signaling its potential to improve public sector efficiency and accountability. As PBB moves towards broader application, it promises to redefine fiscal responsibility, making government spending more strategic and aligned with the government priorities.
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