The transformation from the comforts of outlay budgeting to an environment of accountability with outcome budgeting is difficult but not impossible. This re-engineering is essential as in the absence of outcome budgeting, budget management may be ineffective and ineffective budget management would weaken the Public Financial Management (PFM) system. A weakened PFM could even threaten established economic, social and political equilibriums. The weaknesses in the existing system need to be accepted and a roadmap for budgeting in terms of outcomes needs to be worked out and followed by programme managers of public authorities.
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