Project Abstract

Abstract
This research study examines the implementation of Performance-Based Budgeting (PBB) in local government agencies as a strategy to enhance transparency, accountability, and efficiency in financial management. The study focuses on exploring the challenges and opportunities associated with adopting PBB in local government settings, with a specific emphasis on its impact on decision-making processes and resource allocation. The research employs a mixed-methods approach, combining quantitative analysis of budget data and qualitative interviews with key stakeholders involved in the budgeting process. The data collection process involves reviewing existing literature on PBB implementation, analyzing budget documents from selected local government agencies, and conducting in-depth interviews with budget officers, department heads, and elected officials. The findings of the study reveal several key insights into the implementation of PBB in local government agencies. Firstly, the study identifies capacity constraints and resistance to change as significant barriers to effective PBB implementation. Secondly, the research highlights the importance of stakeholder engagement and communication in ensuring the successful adoption of PBB practices. Furthermore, the study provides recommendations for policymakers and practitioners on how to overcome these challenges and maximize the benefits of PBB in local government settings. These recommendations include investing in training and capacity-building programs for staff, establishing clear performance indicators and targets, and fostering a culture of data-driven decision-making. Overall, this research contributes to the existing literature on public financial management by offering a comprehensive analysis of the implementation of PBB in local government agencies. The findings of the study provide valuable insights for policymakers, practitioners, and researchers seeking to enhance the effectiveness and efficiency of budgeting processes in the public sector.

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