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Programme and performance budgeting in Malaysia
Author(s) -
Dean Peter N.
Publication year - 1986
Publication title -
public administration and development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.574
H-Index - 44
eISSN - 1099-162X
pISSN - 0271-2075
DOI - 10.1002/pad.4230060306
Subject(s) - christian ministry , audit , accounting , process management , process (computing) , relation (database) , compliance (psychology) , operations management , business , political science , operations research , public relations , computer science , psychology , economics , engineering , law , database , operating system , social psychology
This paper reviews the evolution of programme and performance budgeting (PPB) in Malaysia from its beginning in 1969, through the in‐depth implementation phase which began in 1972, to the present day. It outlines the system in the Ministry of Health, where PPB has been extensively developed and comments on the systems established in other in‐depth ministries, in several of which little appears to have been achieved. In 1981 all other agencies were asked to adopt PPB in their budget submissions. Compliance has been superficial. The paper explores the constraints to the further development of PPB. These range from difficulties of securing appropriate staff, lack of top‐level commitment and information problems, to the inherent difficulties of programming and performance measurement. In seeking to evaluate the success of PPB the paper adopts two approaches. The first, involving a small questionnaire survey amongst those involved in PPB, reveals rather guarded opinions concerning its usefulness and progress. The second, which explores the use made of PPB, reveals little use by legislators, budget officers or line managers, and no link between PPB and the planning process. However the audit department expresses considerable interest in relation to performance auditing. In summary the achievements of PPB have been modest.