The United Nations began to
implement results-based management
through the programme budget
process.
After 1998, the Organization
began its transition to a
results-based budget.
Results-based budgeting was
defined in terms of a process in
which programme formulation revolves
around a set of predefined objectives and expected
accomplishments.
These expected
accomplishments justify the resource
requirements to produce the outputs
required to achieve such results.
Finally, actual performance in
achieving results is measured by
objective performance indicators.