Budgeting and public expenditures

Seminar on practical aspects of performance budgeting, Mexico, 11-12 June 2008


A seminar on practical aspects of performance budgeting was organised by the OECD and the Mexican government in Mexico, 11-12 June 2008. Intended for Mexican officials in the Ministry of Finance and in line ministries, the seminar explored best practices and lessons learned with the implementation of performance budgeting in OECD countries.


The introductory session discussed the OECD Guidelines on designing and developing budget systems that use performance information (published in Performance Budgeting in OECD Countries), followed by a description of the current performance budgeting system in selected countries.


The next session discussed the integration of performance information into the budget and management process. How is performance information reflected in budget negotiations? How is performance information included in budget statements and annual reports?

On the second day of the seminar, three plenary sessions explored:

  • the roles of the ministry of finance, line ministries, parliament and audit office
  • performance information, indicators and evaluations: the lessons learned from developing indicators and conducting evaluations (What should be avoided? What is good practice?)
  • how to motivate performance (rewards, sanctions, etc.) and how to engage politicians

The seminar concluded with workshops on the implementation process (challenges encountered, lessons learned) and a discussion of the findings.


This seminar for Mexican officials also benefited from the insights learned at an international conference on performance budgeting held in Mexico on 9-10 June 2008.


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