Budgeting and public expenditures

Performance Budgeting in OECD Countries


Table of contents | How to Obtain this Publication


ISBN: 9789264034037

Publication date: 17 September 2007

Pages: 222

Number of tables: 14
Number of graphs: 20



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 countries covered are Australia, Canada, Denmark, Korea, the Netherlands, Sweden, the United Kingdom and the United States.


The book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.

Table of contents

Executive Summary

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:

  • Subscribers and readers at subscribing institutions can access the online edition via OECDiLibrary, our online library.
  • Non-subscribers can purchase the PDF e-book and/or paper copy via our Online Bookshop.
  • Order from your local distributor.
  • Government officials with accounts () can go to the "Books" tab on OLIS.
  • Access by password for accredited journalists.
  • Other languages available: Japanese


Related Documents