Managing for Development Results (MfDR) is a results-based management approach that has been developed over the last twenty years to improve the efficiency and effectiveness of social and economic development. Its core is a method for developing a results framework around which detailed action plans can be built and actual results assessed. In theory, MfDR unites planners, implementers, budget makers, donors, and other stakeholders in a collaborative planning process and a system of mutual accountability, which includes close monitoring and evaluation and more specific institutional learning as well as coherent and effective program implementation. In practice, one of MfDRs major challenges has been the nexus between budget and results. The connection of action plans to budget is often the weakest link. But without critical input from budget officials, the whole process is weakened; budget input is needed at all stagesvery early in the planning stage as well as during implementation, where financial data is crucial to effective monitoring and evaluation. In general, the development community promotes results-based budgeting as the best solution to these problems, but attempts to implement results-based budgeting have had limited success. This knowledge note presents recommendations as to the best way to implement results-based budgeting, which include taking concrete stepseven if just a fewtoward linking budget and results, involving top budget officials much earlier and much more deeply in the planning process, and keeping the program budgeting system as simple as possible