The Process of Institutional Strategic Planning the Level of the Ministry of Labour and Achievement of Public Policies Objectives

Abstract

The paper is presenting the main results of the research on the Supreme Audit Institution reports regarding the institutional strategic plans realised by Ministry of Labour from Romania. The adoption of performance budgeting implies a shift in the focus of budget process, from the management of inputs to a focus on the results of spending and the achievement of policy objectives.The adoption of performance budgeting implies a shift in the focus of the budget process from the management of inputs to an emphasis on results and the achievement of policyobjectives.