This book is designed to address the challenges of Performance Budgeting in support of the Millennium Development Goals and in particular, how it applies to development issues in the Least Developed Countries.

The United Nations Capital Development Fund supports the work of local governments in LDCs to plan, prioritize, implement and finance socio-economic infrastructure investments. UNCDF’s approach emphasizes achieving sustainability in the local development process through requiring the local planning, budgeting, management, and
monitoring of public expenditures.