Performance budgeting is an innovative budget practice that has been widely adopted by OECD countries. The OECD Network of Senior Budget Officials has maintained a strong interest in the relationship between budgetary governance and performance management initiatives. This resulted, in 2004, in the creation of a network dedicated to exploring and learning from countries experience in the closely related areas of performance budgeting, spending reviews and programme evaluation.

This report presents the OECD Secretariat’s advice on good practice principles and practices in the area of performance budgeting. This is based on the results of several OECD surveys of member countries, OECD country budget reviews, and exchanges of information between OECD government officials in the Senior Budget Officials Network on Performance and Results. It also takes account of recent papers published by the OECD, the World Bank and the International Monetary Fund.

The report was prepared by Mr Ivor Beazley, Senior Policy Analyst under the supervision of Mr. Edwin Lau, Head of Division, Budgeting and Public Expenditures Division, Directorate for Public Governance, and Mr Jon R. Blondal, Special Counsellor, Budgeting and Public Expenditures Division, Directorate for Public Governance.

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