Publication date: 17 September 2007
Number of tables: 14
Information about public sector performance is always in demand, both by politicians and the general public. Should performance information be linked to resources? This is an ongoing debate in OECD countries.
This book reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years?
The book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.
Table of contents
Part I: Performance Information in the Budget Process: An Overview of OECD Country Experiences
Chapter 1. Performance Information and Performance Budgeting
Chapter 2. Implementation Approaches to Performance Budgeting
Chapter 3. Integrating and Using Performance Information in the Budget Process
Chapter 4. Impact, Benefits, and Ongoing Challenges
Chapter 5. OECD Guidelines on Designing and Developing Budget Systems that Use Performance Information
Part II: Country Case Studies
Chapter 6. Australia
Chapter 7. Canada
Chapter 8. Denmark
Chapter 9. Korea
Chapter 10. Netherlands
Chapter 11. Sweden
Chapter 12. United Kingdom
Chapter 13. United States
How to obtain this publication
Readers can purchase the full version of Performance Budgeting in OECD Countries choosing from the following options: