Result-Based Budgeting in Zimbabwe

Result-Based Budgeting (RBB) links funding to measurable outcomes rather than line items. Introduced in 2004 as part of Public Financial Management reforms, it aims to improve efficiency, effectiveness, and transparency.

Application in Zimbabwe

1. Strategic Planning: Ministries (MDAs) create plans with goals/objectives.
2. Budget–Result Linkage: Each budget item tied to specific outputs/outcomes.
3. Performance Measurement: Indicators track progress; regular reviews.
4. Budget Flexibility: MDAs can reallocate funds to meet targets.
5. Accountability: Public performance reports enable citizen oversight.
6. Capacity Building: Training for officials in RBB methods.
7. Performance Contracts: Senior officials' pay linked to targets.

RBB seeks to foster a results-oriented culture in government.