Across OECD countries, governments face growing pressure to improve transparency, accountability and data-driven decision making. Legislators, auditors, civil society and other stakeholders increasingly demand clarity on how public funds are used and whether governments are delivering on their commitments. In this context, high-quality performance reporting has become essential.
Effective performance reporting is a cornerstone of performance budgeting. When financial and performance data are consistently available throughout the budget cycle and presented in a clear, accessible way, they support better resource management and more informed policymaking.
Despite widespread adoption of performance budgeting frameworks, reporting remains a persistent challenge. In many cases, performance data are not fully integrated with financial data, and reports are not delivered in a timely manner. This disconnect weakens the ability to draw clear links between resources spent and outcomes achieved. Further challenges include fragmented data, outdated or inadequate IT systems, limited capacity within ministries, and inconsistent reporting standards, all of which undermine oversight and accountability.
Evidence from OECD countries suggests that integrating financial and performance data, aligning reporting with the budget cycle, and improving the usability of reports can significantly enhance the value of performance information for decision makers. Visual elements such as charts and infographics help communicate key messages more clearly, while web-based dashboards offer interactive features, custom reporting, and downloadable data. Making this information publicly available through ministry websites also promotes transparency and improves accessibility for stakeholders.