Performance Budgeting in OECD Countries
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Performance Budgeting in OECD Countries

This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.
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English
Click to Access: 
    http://oecd.metastore.ingenta.com/content/4207141ec009.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/performance-budgeting-in-oecd-countries/sweden_9789264034051-9-en
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Author(s):
OECD

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Government is accountable to Parliament; the Budget Act, which Parliament passed in 1996, states that government activities shall be run efficiently and economically. The Act also states that the government shall report to Parliament on the relevant goals and the results attained in different fields of activity.
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