4. OECD Recommendations for strengthening performance-informed budgeting practices in Flanders, Belgium

Flanders has laid strong and important foundations for performance informed budgeting practices. This includes the introduction of spending reviews, with the aim to improve the efficiency and accountability of public spending, as well as taking the first steps towards the implementation of performance budgeting. Opportunities exist to further strengthen spending reviews and performance budgeting to ensure it plays a relevant role in budgeting and decision-making, as shown in Table ‎4.1.

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