Budgeting and public expenditures

Budgeting and Performance in the European Union


A review in the context of EU Budget Focused on Results

In 2015 the European Commission launched EU Budget Focused on Results, a major initiative with the aim of improving the clarity, quality and impact of the performance aspects of the EU Budget.

In this context, the OECD undertook an independent review and has prepared a report on performance budgeting in the EU Budget.  The OECD report was presented to the European Commission on 17 November 2017.

The OECD report highlights strengths in the structure and specification of the EU performance budgeting system, and offers some suggestions on how to promote continuity and flexibility throughout the cycle of policy design, delivery and accountability. Recommendations are also offered to support the input and enhance the impact of the European Parliament, the Council of the EU and the European Court of Audit.