Program Budget Structure in the Health Sector: A Review of Program-Based Budgeting Practices in Low- and Middle-Income Countries

Publication Type: Papers
November 2018 | by Jason Lakin, Ph.D., Sally Torbert, and Suad Hasan, International Budget Partnership with financial and technical assistance from the World Health Organization
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Program-based budgeting is about making budgets more transparent, ensuring that public money is spent on the right priorities, and linking budgets more closely to the purposes of spending. Program structure in program-based budgeting is central to some of the most fundamental questions in public finance reform. As countries introduce program budgeting or reform their existing systems, it is useful to examine global practices to shed light on how governments define program objectives as part of their broader quest to shift budgeting toward results that matter to citizens.

This paper aims to contribute to the global knowledge of program budgeting in low- and middle-income countries through the lens of program structure and its definition and evolution in the health sector.

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Further Reading

IBP’s work on program budgets, in partnership with the World Health Organization (WHO), examines global practices related to budget program structure in health to shed light on how governments define program objectives as part of their broader quest to shift budgeting toward results that matter to citizens. The following publications are also part of this project: