Thesis Abstract

Abstract
This thesis explores the implementation of Performance-Based Budgeting (PBB) in Local Government Agencies (LGAs) with a focus on enhancing the efficiency and effectiveness of public resource allocation. The study aims to investigate the challenges, opportunities, and outcomes associated with the adoption of PBB in LGAs, considering its potential impact on governance, service delivery, and overall performance. The research methodology employed a mixed-methods approach, combining qualitative interviews with key stakeholders and quantitative analysis of budgetary data. Chapter One provides an introduction to the research topic, outlining the background, problem statement, objectives, limitations, scope, significance, structure of the thesis, and definition of key terms. Chapter Two presents a comprehensive literature review covering ten key themes related to PBB, local government budgeting, performance management, accountability, transparency, and public sector reform efforts. The review synthesizes existing knowledge and identifies gaps in the literature, guiding the research framework. Chapter Three details the research methodology, including research design, data collection methods, sampling strategy, data analysis techniques, and ethical considerations. The chapter outlines the steps taken to gather and analyze data on the implementation of PBB in selected LGAs, providing insights into the challenges and opportunities encountered during the process. Chapter Four presents a detailed discussion of the findings, highlighting key themes emerging from the data analysis. The chapter explores the extent to which LGAs have successfully implemented PBB, the factors influencing its adoption, the challenges faced, and the outcomes observed in terms of budget transparency, performance measurement, and resource allocation efficiency. The findings shed light on the varied experiences of LGAs in implementing PBB and offer recommendations for improving future initiatives. Chapter Five offers a conclusion and summary of the thesis, reflecting on the key findings, implications for practice and policy, and suggestions for further research. The study contributes to the existing literature on PBB implementation in LGAs, offering insights into the opportunities and challenges of adopting performance-oriented budgeting practices in the public sector. Overall, this thesis provides a comprehensive analysis of the implementation of Performance-Based Budgeting in Local Government Agencies, contributing to the understanding of how PBB can enhance governance effectiveness and public service delivery at the local level. The findings and recommendations presented in this study can inform policymakers, practitioners, and researchers interested in improving budgetary processes and decision-making in the public sector.

Thesis Overview

The project titled "Implementing Performance-Based Budgeting in Local Government Agencies" focuses on the adoption and implementation of performance-based budgeting within local government agencies. Performance-based budgeting is a strategic approach that links funding decisions to the achievement of specific outcomes and results, emphasizing accountability, transparency, and efficiency in resource allocation. This research aims to explore the challenges and opportunities associated with implementing performance-based budgeting in local government agencies, with a focus on enhancing financial management practices and improving service delivery to citizens. By examining the theoretical foundations of performance-based budgeting and analyzing case studies of successful implementations in other jurisdictions, this study seeks to provide insights and recommendations for effective adoption and implementation strategies. Key aspects of the research will include an in-depth analysis of the background and context of performance-based budgeting, a critical examination of the problem statement and research objectives, an exploration of the limitations and scope of the study, and an assessment of the significance of implementing performance-based budgeting in local government agencies. The research methodology will involve a mixed-methods approach, combining qualitative and quantitative data collection methods to gather insights from key stakeholders and experts in the field. The findings of this research are expected to contribute to the body of knowledge on performance-based budgeting and provide practical guidance for policymakers, practitioners, and scholars interested in enhancing financial management practices in local government agencies. By highlighting the benefits and challenges of implementing performance-based budgeting, this study aims to inform decision-making processes and support the development of effective budgeting practices that align resources with strategic priorities and improve accountability and performance in local government agencies.