Results-oriented budgeting in Egypt

6.0 ACKNOWLEDGEMENT 
The authors wish to acknowledge the valuable comments received from: Jody Kusek, Burt Perrin, Ray Rist and 
Murray Saunders. The authors wish to also acknowledge the expertise of: Ahmed Ashour, Abdelmoneim 
Elgammal, Yomn Elhamaki, Mohamed Elshawy, Saied Etewi, Salwa Gomaa, Ibrahim Rasslan, Ahmed Salem, 
and Hoda Sobhy. Special thanks are extended to leading pilot ministries and collaborating teams. 
7.0 NOTES 
1. 
This section relied heavily on Perrin, 2006, pp. 20-2. See also, Lahey, 2005, and Savedoff et al., 2006.
2. 
From now on, we will use the terms results and outcomes interchangeably to signify the pursuit of 
impacts. 
3. 
Hassanein, 2004. 
4. 
See Rist, 2000. 
5. 
The governing budget law in Egypt is law number 53 for 1973. 
6. 
On 22 May 1980, an amendment of the constitution established the Shoura Council. The Shoura 
Council has 260 members among leading public figures, intellectuals, workers, farmers and 
luminaries recruited by the various political parties. The term for membership in the Council is six 
years, with half being elected every three years. In 27 March 2007, a referendum was concluded to 
afford more constitutional powers to the Shoura Assembly, particularly with respect to legislative 
approvals. 
7. 
Since beginning of 2006, the Ministry of Planning (MOP) changed to the Ministry of Planning and 
Local Development (MOPLD) with an additional mandate to set the capital budgets of local 
administrative units in a participatory manner, therefore moving closer to decentralized-fiscal 
governance. In September 2006, the MOPLD was split into the Ministry of State for Economic 
Development responsible for economic planning and the Ministry of State for Local Administration. 
8. 
Since beginning of 2006, MOF changed to the now Ministry of Finance and Pensions (MOFP). 
9. 
T
he WB’s Board of Directors had approved in September 0000 a program to strengthen results
-based 
monitoring and evaluation in the operations of the Bank and its borrowers and in order to ensure that 
development data and outcomes are tracked. 
10
The Agreement became operative as of 01 January 2004. 

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Interdisciplinary Journal of Research in Business ISSN: 2046-7141
Vol. 2, Issue. 9, (pp.13- 25)