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The SBO Network on Performance and Results supports the mandate of the OECD Working Party of Senior Budget Officials "to improve the effectiveness and efficiency of resource allocation and management in the public sector" by assisting member countries to design and implement performance- and results-based budgeting and management reforms.

The OECD has defined performance budgeting as budgeting that links the funds allocated to measurable results. There are three broad types: presentational performance budgeting, performance-informed budgeting, and direct performance budgeting. Full explanations of these three types can be found in the eight-page document, Performance Budgeting: A Users' Guide  (OECD Policy Brief, March 2008).

Major outputs of the SBO network include:

• Performance Budgeting in Poland: An OECD Review (from the OECD Journal on Budgeting, Volume 2011/1).
• Sequencing and Pacing of Performance Budgeting Reforms  (summary of the 5th annual meeting of the network, October 2008).
• Performance Budgeting: A Users' Guide  (OECD Policy Brief, March 2008)
• Performance Budgeting in OECD Countries, published August 2007.
• Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire  from the OECD Journal on Budgeting, Volume 5, Number 2, 2006.
• Government Performance: Lessons and Challenges  from the OECD Journal on Budgeting, Volume 5, Number 1, 2005.
• Using Performance Information for Managing and Budgeting: Challenges, Lessons and Opportunities from the 2nd meeting of the network in April 2005.

Past meetings, with documents and presentations:

• 8th meeting of the SBO Network on Performance and Results (26-27 November 2012)
• 7th meeting of the SBO Network on Performance and Results (9-10 November 2011)
• 6th meeting of the SBO Network on Performance and Results  (1-2 December 2009)
• 5th meeting of the SBO Network on Performance and Results  (27-28 October 2008)
• 4th meeting of the SBO Network on Performance and Results (11-12 June 2007)
• 3rd meeting of the SBO Network on Performance and Results (2-3 May 2006): Experiences in Utilising Performance Information in Budget and Management Processes
• Second meeting of the SBO Network on Performance and Results  (21-22 April 2005): Using Performance Information for Managing and Budgeting
• First meeting of the SBO Network on Performance and Results  (1-2 April 2004): Performance Information in the Budget Process

Other events:

• International conference on performance budgeting, Mexico, 9-10 June 2008
• Seminar on practical aspects of performance budgeting, Mexico, 11-12 June 2008