The search for better ways of budgeting and managing public finances is a continuous process. This may be because, like in many other areas of economics, there are always some who see a need or an opportunity to improve on existing approaches. It may also be because performance – that is, the results from public spending activities – is often disappointing or at least falls short of the political rhetoric that announced or accompanies it. Either way, the continuous pursuit of improvement is a good thing and one hopes that there are many successful innovations yet to be uncovered.