Performance Budgeting in OECD Countries

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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.

English Japanese, French



The government of Canada has a long history of generating and using performance information dating to its first programme evaluation policy in the late 1970s. Over the past 30 years, information on results has been used in two main ways, first for accountability purposes in reporting to Parliament and, second, in support of resource allocation decisions within the executive. Recently, the performance measurement community has directed its efforts mainly to support internal management and reporting to Parliament, and only to a lesser extent to inform expenditure allocation and reallocation decisions. However, this balance is changing and the current government has placed accountability and programme value for money at the core of its management agenda.

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