Publications & Documents


  • 29-July-2009

    English, , 363kb

    Performance Budgeting in the Netherlands

    This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.

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  • 29-July-2009

    English, , 132kb

    Performance Budgeting in Sweden

    Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the performance system in the Swedish context.

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  • 29-July-2009

    English, , 210kb

    Performance Budgeting in Korea

    Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of performance budgeting and its impact in the budget process.

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  • 29-July-2009

    English, , 242kb

    Performance Budgeting in the United Kingdom

    This article discusses the United Kingdom framework for performance budgeting and management and its evolution from 1998 onwards, primarily focused on the period 1998-2007. Public service agreements (PSAs) have moved away from inputs and processes to a focus on the outcomes that matter to public service users.

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