n Journal of Public Administration - The implementation of performance budgeting in the Department of Public Works, Roads and Transport in the Free State Province : an empirical study
|Article Title||The implementation of performance budgeting in the Department of Public Works, Roads and Transport in the Free State Province : an empirical study|
|© Publisher:||South African Association of Public Administration and Management (SAAPAM)|
|Journal||Journal of Public Administration|
|Author||R. Borman and H. Kroukamp|
|Publication Date||Dec 2008|
|Pages||26 - 36|
|Issue||Special issue 1|
The emergence and reform of performance budgeting in the Department of Public Works Roads and Transport (DPWRT) can be traced back to the fact that public managers are faced with challenges to ensure that expenditure plans are based on reasonable estimates of resources and that budget preparation, control and the distribution of funds are in accordance with the prescribed guidelines and strategic goals set by government. This paper provides a framework about how the DPWRT can attain sound budget performance practices and deal with the design and implementation of spending plans guided by sound fiscal policies that have to be costed, translated into budget programmes and prioritised through resource allocations to ensure the provision of improved services.
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