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Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting
Program and performance-based budgeting is one of the recent and most controversial developments in the Egyptian budgetary system. As a results-based budgeting methodology, it can potentially support the government's endeavors to enhance the efficiency and effectiveness of public expenditures and im...
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| Format: | Thesis |
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AUC Knowledge Fountain
2025
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| _version_ | 1867613424283811840 |
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| access_status_str | Open Access |
| author | Negm, Eman |
| author_browse | Negm, Eman |
| author_facet | Negm, Eman |
| author_sort | Negm, Eman |
| collection | Thesis |
| description | Program and performance-based budgeting is one of the recent and most controversial developments in the Egyptian budgetary system. As a results-based budgeting methodology, it can potentially support the government's endeavors to enhance the efficiency and effectiveness of public expenditures and improve the overall levels of transparency and accountability. As per the new Unified Finance Law, Egypt is preparing for the full implementation of the program and performance budgeting reform to start in FY 2027-2028. The main objective of this study is to assess the readiness of Egypt to introduce program and performance-based budgeting based on six main assessment pillars which are: 1) Data Availability and Reliability, 2) Capacity Building and Organizational Culture, 3) Stakeholder Engagement and Political Will, 4) Institutional Reform, 5) Defining Performance (Effectiveness of Service Delivery): Monitoring and Evaluation Mechanisms, and 6) Accountability System and Incentives Schemes. The results of the conducted qualitative research showed that Egypt still has a long road to hit to become ready for the results-based budgetary reform. On the one hand, some important implementation prerequisites are mostly fulfilled, such as the development of the legislative framework and building the personnel capacities on basic program and performance budgeting principles. On the other hand, missing sectoral strategies, unreliable data sources, and misalignment with the organizational structures and restructuring efforts receive alarmingly less attention. The analysis showed that there are two main characteristics behind the current readiness situation of Egypt which are the cultural resistance to program and performance-based budgeting and the missing supporting structural set-up. |
| format | Thesis |
| id | oai:fount.aucegypt.edu:etds-3458 |
| institution | American University in Cairo (Egypt) |
| last_indexed | 2026-06-10T12:35:55.364Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from AUC Knowledge Fountain — bepress |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | AUC Knowledge Fountain |
| publisherStr | AUC Knowledge Fountain |
| record_format | dspace |
| source_str | AUC Knowledge Fountain — bepress |
| spelling | oai:fount.aucegypt.edu:etds-3458 Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting Negm, Eman Program and performance-based budgeting is one of the recent and most controversial developments in the Egyptian budgetary system. As a results-based budgeting methodology, it can potentially support the government's endeavors to enhance the efficiency and effectiveness of public expenditures and improve the overall levels of transparency and accountability. As per the new Unified Finance Law, Egypt is preparing for the full implementation of the program and performance budgeting reform to start in FY 2027-2028. The main objective of this study is to assess the readiness of Egypt to introduce program and performance-based budgeting based on six main assessment pillars which are: 1) Data Availability and Reliability, 2) Capacity Building and Organizational Culture, 3) Stakeholder Engagement and Political Will, 4) Institutional Reform, 5) Defining Performance (Effectiveness of Service Delivery): Monitoring and Evaluation Mechanisms, and 6) Accountability System and Incentives Schemes. The results of the conducted qualitative research showed that Egypt still has a long road to hit to become ready for the results-based budgetary reform. On the one hand, some important implementation prerequisites are mostly fulfilled, such as the development of the legislative framework and building the personnel capacities on basic program and performance budgeting principles. On the other hand, missing sectoral strategies, unreliable data sources, and misalignment with the organizational structures and restructuring efforts receive alarmingly less attention. The analysis showed that there are two main characteristics behind the current readiness situation of Egypt which are the cultural resistance to program and performance-based budgeting and the missing supporting structural set-up. 2025-01-31T08:00:00Z thesis application/pdf https://fount.aucegypt.edu/etds/2413 https://fount.aucegypt.edu/context/etds/article/3458/viewcontent/Eman_Hesham_Negm_Thesis.pdf Theses and Dissertations AUC Knowledge Fountain program budgeting performance budgeting program and performance-based budgeting readiness assessment Public Financial Management policy design policy evaluation Egyptian budget budgeting reform Unified Finance Law Economic Policy Policy Design, Analysis, and Evaluation Policy History, Theory, and Methods Public Administration Public Affairs Public Policy |
| spellingShingle | program budgeting performance budgeting program and performance-based budgeting readiness assessment Public Financial Management policy design policy evaluation Egyptian budget budgeting reform Unified Finance Law Economic Policy Policy Design, Analysis, and Evaluation Policy History, Theory, and Methods Public Administration Public Affairs Public Policy Negm, Eman Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting |
| title | Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting |
| title_full | Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting |
| title_fullStr | Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting |
| title_full_unstemmed | Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting |
| title_short | Assessing Egypt’s Readiness to Introduce Program and Performance-Based Budgeting |
| title_sort | assessing egypt s readiness to introduce program and performance based budgeting |
| topic | program budgeting performance budgeting program and performance-based budgeting readiness assessment Public Financial Management policy design policy evaluation Egyptian budget budgeting reform Unified Finance Law Economic Policy Policy Design, Analysis, and Evaluation Policy History, Theory, and Methods Public Administration Public Affairs Public Policy |
| url | https://fount.aucegypt.edu/etds/2413 https://fount.aucegypt.edu/context/etds/article/3458/viewcontent/Eman_Hesham_Negm_Thesis.pdf |
| work_keys_str_mv | AT negmeman assessingegyptsreadinesstointroduceprogramandperformancebasedbudgeting |