Performance budgeting is a budget practice that has been widely adopted by OECD countries.
This report presents the OECD's advice on good practice principles and examples in
the area of performance budgeting including an explanation of the evidence supporting
the adoption and practice by OECD countries. The report is based on the results of
OECD surveys of member countries, OECD country budget reviews, and exchanges of information
between the OECD and government officials in the Senior Budget Officials Network on
Performance and Results.