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


United States

The American taxpayers expect their government to implement programmes that will ensure their national security and provide critical services. Taxpayers deserve to have their money spent wisely to create the maximum benefit. The executive branch of the United States government should be held accountable for programme performance by the American people. For the federal government to be held accountable, the American people must have clear, candid information about each programme’s successes and failures.

English French

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