This approach directly links planned expenditures to clearly determined results and improved service delivery within the mandate of an organization.

It replaces the activity based budgeting system introduced under the public financial management reform program that has been in use since 1998.

According to Mr. Festus Bukroh, district budget analyst although the previous approach was intended to bring a stronger performance focus to ministries departments and agencies by linking strategic objectives to budget output and activities, recent reviews of the budget process and systems identified limitations with the activity based approach hence the introduction of the new system.

Drawing a comparism between the two approaches he said the new system makes for a clearer linkage between priorities and planned expenditure, places less emphasis on inputs and activities and is more focused on results through output and performance indicators.

Mr. Bukroh said the new system makes for more flexibility in budget execution and strengthens monitoring and evaluation thus making ministries departments and agencies more accountable.

The budget analyst stated that the new approach will prove beneficial as it clearly documents how resource allocation decision affects the public and defines what public servants are expected to achieve and what resources are available.

It also provides clearer and more succinct reporting of budget to both parliament and the people as well as facilitates a closer alignment between planning and allocation of resources.

He hoped the various heads of departments will adhere to the guidelines to ensure a smooth preparation of the 2017 budget.

Also at the presentation were Honorable Eric Osei district chief executive and Mr. Richardson Acheampong district coordinating director.