The “Performance Budgeting in Local Self-Government System” Training Manual is owed to comprehensive and in-depth work in the frameworks of the UNDP-supported Performance Budgeting Initiative. Since its inception in 2005, the Performance Budgeting Project has generated much interest among local government bodies (LGBs) in Armenia. The goals of the Project are to support further decentralization in Armenia, to strengthen LGB capacity, and to facilitate accountable and measurable public expenditure management. It assists the implementation of a performance budgeting format in the community planning, monitoring, and evaluation process. Structure use of this method is new to not only Armenia, but also the region.
The “Performance Budgeting in Local Government” Training Manual is rather unique and timely, because local government development and reform trends raise the need for adopting performance budgeting. The Manual encompasses the experience gained during training courses, advisory meetings, and joint seminars conducted in the pilot cities, as well as the knowledge and expertise of local experts.
The Training Manual provides a detailed description of the local performance budgeting principles, framework, budgeting process phases, and budget planning, execution, and oversight. It contains examples from the budgets of the pilot communities and citations of relevant laws and other legal texts.
The Communities Finance Officers Association has been the main implementing partner for the Performance Budgeting Project. The experts of this organization have made an enormous contribution to the implementation of this Project and the creation of the Manual. Their experience in communities and their profound knowledge on budgeting have served to increase confidence in the Project in the target communities.