Lesotho Programme Based Budgeting Guide 2022

About

This guide is one of the key outputs from the technical collaboration between the United Nations International Children's Emergency Fund (UNICEF) and the Global Initiative for Fiscal Transparency (GIFT) to assist the Government of Lesotho in assessing and promoting public financial management that is oriented towards the achievement of the 2030 Sustainable Development Goals (SDGs). Specifically, the partnership aims to support the Ministry of Finance and Development Planning, line ministries, civil society organizations, Parliament, and Women Associations to institutionalize open, transparent preparation and the effective use of sectoral expenditure analyses to inform SDG-focused budget planning, monitoring and reporting.

This guide aims to serve as a knowledge and training resource, clarifying key concepts required to embed programme-based budgeting as a basis for effectively linking budgets to development objectives and goals, towards ascertaining how the allocation of resources support the government’s commitment to the achievement of these goals, including the 2030 SDGs.