Program Performance-Based Budgeting Reform – Maldives

Technical leadership was provided for the implementation of a Program Performance-Based Budgeting framework as part of broader public financial management reform. The engagement supported the transition from traditional input-based budgeting toward a results-oriented programme budgeting system designed to strengthen the effectiveness of public expenditure and improve understanding of the outcomes achieved through government investments.

An integrated programme of technical assistance and institutional capacity-building enabled the introduction of programme budgeting across central government agencies. The work included clarifying strategic objectives, aligning resources and activities with programme structures, training government officials, and expanding the national chart of accounts to incorporate programme classifications. Integration with the financial management information system enabled budgets to be prepared and executed on a programme basis, strengthening transparency, fiscal management, and performance monitoring across government.