Sarcouncil Journal of Economics and Business Management

Abstract: This study examines the critical role of reliable revenue reporting in strengthening performance-based budgeting (PBB) systems within government departments. Using a mixed-methods approach, the research integrates quantitative analysis of a five-year dataset with qualitative insights from financial practitioners to evaluate how attributes of reporting quality, accuracy, timeliness, consistency, reconciliation frequency, and transparency shape budgeting outcomes. The Revenue Reporting Quality Index (RRQI) developed in this study reveals substantial variation in reporting reliability across departments, with higher RRQI scores consistently associated with improved expenditure efficiency, performance target achievement, budget execution rates, and overall budget credibility. Regression results indicate that accuracy and timeliness of revenue reports are the strongest predictors of successful PBB outcomes, while ANOVA confirms significant performance differences between high-, moderate-, and low-reliability reporting groups. A correlation heatmap further demonstrates strong interlinkages between reporting attributes and budgeting indicators, highlighting the systemic influence of reporting practices on fiscal performance. The findings emphasize the need for institutional reforms, standardized reporting frameworks, and enhanced technical capacity to strengthen the quality of revenue reporting. Improving these systems is essential to ensure credible budget planning, effective resource allocation, and enhanced accountability within performance-based budgeting environments.