Performance Budgeting in the Philippines

Abstract

E ARLY in 1956 leading daily newspaper of Philippines published an editorial cartoon depicting President Ramon Magsaysay as an animal trainer brandishing a whip at a large elephant. elephant, labelled Performance Budget, seemed to be standing somewhat precariously on a noticeably small platform labelled Taxes. Members of Congress in background were shown exchanging skeptical glances; caption was their comment: The same animalonly bigger.' budget was many millions of pesos bigger than it had ever been before, and scant attention was directed at perennial problem of an inadequate and inequitable tax base. But, notwithstanding these elements of truth in cartoonist's observation, it was not really the same animal. Ostensibly, this was a budget, first such governmentwide budget in Philippines and a striking example of American success in peddling abroad a management device having substantially less than general acceptance in governmental practice at home. It seems appropriate to examine performance budgeting in Philippines with an eye to determining its effectiveness in that setting,