PBB is the ‘bottom up’ component of MTEF. PBB has been
defined as procedures intended to ‘strengthen links between
the funds provided to public sector entities and their outcomes
and/or outputs through the use of formal performance information
in resource allocation decision-making’ (Robinson and
Brumby 2005). It is an explicit effort to expand the domain of
budgeting to include more emphasis on productivity in relation
to planned targets and to strengthen the correspondence
between public spending and results.