Performance-Based Budgeting in Russia
Performance-based budgeting (PBB) has extensive applications in Russia across various levels of the budget system. The Russian federal budget is presently drafted in conjunction with performance management (PM) tools—strategies, plans, programmes, and projects. Budget information is increasingly transparent, creating opportunities for the public to be involved in budget decisions and outcome evaluations. Despite this, the budgeting system in Russia leaves room for inefficiency, opportunistic behaviour, and corruption. To improve the results-focused orientation of budget spending, it is necessary to develop an evidence-based approach, expand the well-informed involvement of parliaments, citizens, and businesses in the budget process, and strengthen the stimulation and responsibility of chief executives and project managers for achieving results.
KeywordsPerformance-based budgeting Presentational budgeting Performance informed budgeting Direct budgeting Programme budgeting Performance management
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