In budgeting, attention has shifted from inputs to outputs and to the delegation of enhanced financial powers and programmes to agency heads.
Periodic evaluation of the contribution of programmes is undertaken in several countries; e. The budget was viewed as subordinate to the plan. Online knowledge sharing platforms Abstract For several decades, Pacific Island Countries, like many developing countries elsewhere in the world, have prepared national and sectoral plans which are inadequately linked to the annual budget process.
The importance was placed on the quality of the product and its role in the overall strategy rather than the cost.
Governments are placing more emphasis on enhancing productivity in government organisations. A plan for development provides a vision and a budget provides the operational framework.
An agency head is responsible and accountable for delivery of goods and services. In conclusion, several benefits would emerge if planning and budget systems were well linked.
Analysing the strengths and weaknesses of the proposed projects has strengthened the overall policy-making capabilities of governments.
Secondly, the reconstruction of war ravaged economies post W. Traditional economic planning involved supply driven expenditure.
There is the need for fortifying budgets for developments in globalisation. Unfortunately, disconnects between planning and budgeting processes are well documented in many countries.