Strengthening performance reporting practices

1. Strengthening performance reporting practices

To enhance accountability, transparency, and evidence-based decision making, many OECD countries have adopted performance budgeting frameworks. In 2023, 28 out of the 33 OECD countries (85%) implemented some form of performance budgeting (OECD, 2025[1]). These frameworks rely on the availability of performance information throughout the budget cycle to support both resource allocation and the monitoring of progress against established targets.

Effective reporting practices are a cornerstone of a robust performance budgeting system, ensuring that both financial data and performance information are consistently available throughout the budget cycle (see Box 1). Making this information accessible to policymakers and the public supports better resource management and enables more informed decision making.

In 2023, 24 of the 28 OECD countries (86%) implementing performance budgeting published performance reports that highlighted actual results achieved over the year (OECD, 2025[1]). To further improve accessibility and user engagement, 12 countries (43%) have introduced interactive web-based dashboards that present performance data in a visual, user-friendly format. However, despite this progress, performance reporting remains challenging in many countries due to weak integration with financial data, publication delays, limited administrative capacity, and inadequate IT systems, factors that continue to undermine oversight and accountability.

Box 1. OECD Performance Budgeting Framework

The OECD Performance Budgeting Framework is built on four pillars that support effective performance-based budgeting:

• Tools and methods for developing meaningful performance information,

• Ensuring accountability and transparency,

• Fostering a strong enabling environment, and

• Using performance information to guide budget decisions.

Within this framework, performance reporting is essential for strengthening accountability by providing clear information on progress toward performance targets and on the actual results achieved.

Source: Tryggvadottir and Bambalaite (2023[2]), OECD Performance Budgeting Framework.

1.1. Performance reporting in OECD countries

OECD countries employ a variety of performance reporting approaches to track progress toward achieving performance objectives. These reporting practices provide valuable insights into the results delivered by programmes and the resources used to achieve them. As shown in Table 1, four main types of reports are commonly used to present performance information:

• Annual ministry reports offer a broad overview of a ministry's annual activities, detailing major policies, key successes, challenges, and associated activities.

• Annual performance reports focus on the overall performance of public services, using key performance indicators for specific sectors or programmes.

• Combined annual financial and performance reports integrate both financial and non-financial information, providing a more comprehensive view of programme efficiency and effectiveness.

• In-year reports allow for more frequent performance monitoring, providing timely insights that can inform mid-year adjustments.

Table 1. Different approaches to performance reporting

Annual ministry reports	Annual performance report	Combined annual financial and performance report	In-year report
Provides a comprehensive overview of the ministry's annual activities, achievements and key challenges In some instances, explains why certain targets have not been met and outlines specific corrective actions that will be taken Tend to be lengthy and lack focus on the key issues Can increase the administrative burden on the ministries	Provides an overview of the performance of the entire public service and information on key performance indicators per programme Does not include financial data limiting effective scrutiny and accountability Can increase the administrative burden on the Ministry of Finance who needs to co-ordinate and produce these reports	Provides a comprehensive overview of the performance of programmes by linking financial expenditures to programme outcomes, facilitating better scrutiny If not presented clearly, the combined data may be overwhelming for non-technical stakeholders to interpret Without supporting IT systems, can be complex to produce, requiring integration of various data sources Can increase the administrative burden on the Ministry of Finance who needs to co-ordinate and produce these reports	Facilitates continuous monitoring Provides timely insights, enabling adjustments and reallocation of resources to address underperformance For many performance indicators, data are only collected and available on an annual basis Can place a heavy administrative burden, requiring frequent updates and reporting

Across OECD countries, most publish performance information through annual ministry reports. Some reports focus exclusively on performance data, while others integrate financial information to offer a more comprehensive view. Several countries also adopt a combination of these reporting practices to strengthen their performance budgeting frameworks. In contrast, publishing in-year performance reports is less common, as these reports often face challenges related to data availability and the administrative burden of frequent updates, as shown in Figure 1. However, this detailed performance information is typically available internally for managerial purposes.

Figure 1. Reporting on performance in OECD countries, 2023

Produced and published reports

Note: Data for Colombia, Ireland, Israel, Italy and Japan are not available.

Source: OECD (2025[1]), OECD Performance Budgeting Survey.