This essay is focused on the impact of the new Results-Based Budget (RBB) approach, which marks the significant change in budget management in the government sector of Panama, adapting it to modern and proven methodologies, unlike program budgeting. which is based on historical allocations and recurring expenses. With the RBB tool, it is expected to achieve specific objectives regarding the achievements achieved by government actions in favor of the community and increase efficiency in the allocation of resources; It also seeks to improve the quality of public spending, increase transparency, and promote accountability. The implementation of the RBB in Panama, initiated in 2021 by the Ministerio de Economía y Finanzas, is currently in its third phase with a total of 50 government entities, in the process of training and “pilot” exercises in the methodology, to improve institutional capacities to respond to citizen demands, as part of the process of modernizing public management.
