Performance-Based Budgeting (PBB) has been, and continues to be, implemented within developed and developing countries as part of a wider public sector reform process. The purpose is to embed accurate performance measurement within public sector organisations (see Franklin, 2006, Aristovnik and Seljak, 2009, Schick, 2007) and provide a more efficient and effective approach to resource allocation (Shah and Shen, 2007)...