The Department of Finance – Abu Dhabi (DoF) has formally launched the 2026 Budget Cycle, completing the emirate’s transition to a performance-based budgeting (PBB) model. The move links government spending directly to entity-level targets, with a focus on measurable results.
The new budget model is based on frameworks endorsed by the Organisation for Economic Co-operation and Development (OECD), aiming to improve transparency, accountability, and data-driven resource allocation.
Key discussions during the event focused on aligning budget planning with Abu Dhabi’s strategic development goals, particularly in the financial sector. The sessions covered global public finance trends and budgeting practices intended to guide entities in applying the PBB model effectively.
The 2026 cycle follows the completion of the 2025 budget framework and is designed to serve as the official starting point for entities to prepare their next annual budgets. These will be structured to align with sectoral strategies and broader government priorities.
As part of the cycle, the DoF introduced a Budget Excellence Award to recognise high-performing government institutions. The award is based on six criteria: collaboration, transparency, innovation, efficiency, impact, and performance. It will evaluate how entities apply budget planning and execution within the new framework.
The DoF has also put in place an integrated communications strategy to manage the entire budget cycle—from planning to implementation review—ensuring consistency with international financial governance standards.
