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Program classification for performance-based budgeting : how to structure budgets to enable the use of evidence (英语)

This guide provides practica l guidance on program classification, that is, on how to define programs and their constituent elements under a program budgeting system. Program budgeting is the most widespread form of performance budgeting as applied to the government budget as a whole. The defining characteristics of program budgeting are: (1) funds are allocated in the budget to results-based programs. For example, the education ministrys budget provides...
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