Performance budgeting is an innovative budget practice that has been widely adopted by OECD countries. The OECD has defined it as the systematic use of performance information to inform budget decisions, with the aim to improve the quality of spending. The OECD Network of Senior Budget Officials has maintained a strong interest in the relationship between budgetary governance and performance management initiatives. This resulted, in 2004, in the creation of a network dedicated to exploring and learning from countries experience in the closely related areas of performance budgeting, spending reviews and programme evaluation.
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Performance budgeting is a budget practice that has been widely adopted by OECD countries. This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries. The report is based on the results of OECD surveys of member countries, OECD country budget reviews, and exchanges of information between the OECD and government officials in the Senior Budget Officials Network on Performance and Results.
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