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Performance Budgeting in OECD Countries

image of 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.

English Japanese, French

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Performance Information in the Budget Process: An Overview of OECD Country Experiences

Part I defines performance budgeting and provides an overview of OECD country experiences of developing and using performance information in the budget process since the 1990s. The benefits and challenges of these reforms are addressed, and guidelines for future application are proposed.

English French

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