DEVELOPING PERFORMANCE INDICATORS FOR PUBLIC BUDGET PROGRAMMES AND EVALUATING THEIR EFFECTIVENESS

Authors

  • Shukurova Parizod Shavkat qizi Master’s Student, Tashkent State University of Economics Author

Keywords:

programme budgeting, performance indicators, public expenditure, service quality, effectiveness, accountability, budget programme.

Abstract

This paper examines the theoretical and practical aspects of developing performance indicators for programme budgeting. It argues that the rate of budget execution alone cannot fully demonstrate the effectiveness of a public programme. Instead, programme performance should be assessed through a combination of service outputs, coverage, quality and social outcomes. The paper proposes criteria for selecting indicators, discusses the reliability of performance data and considers how evaluation findings can inform subsequent budget decisions.

References

1.OECD. OECD Good Practices for Performance Budgeting. Paris: OECD Publishing, 2019. https://doi.org/10.1787/c90b0305-en.

2.Cabinet of Ministers of the Republic of Uzbekistan. Resolution No. 210 of 8 April 2025, On Approval of the Strategy for Improving the Public Financial Management System in 2025–2030. https://www.lex.uz/docs/-7469803.

3.Rules for the Preparation and Execution of the State Budget of the Republic of Uzbekistan. Registered on 7 October 2024 under No. 3558. https://lex.uz/uz/docs/-7144874.

4.Robinson, M., and Last, D. A Basic Model of Performance-Based Budgeting. IMF Technical Notes and Manuals, No. 2009/01. Washington, DC: International Monetary Fund, 2009. https://www.imf.org/external/pubs/ft/tnm/2009/tnm0901.pdf.

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Published

2026-09-24