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.
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.
|||The database provides users with a unique resource on performance budgeting, spending review, and evaluation in OECD countries. The database maps out key stakeholders involved in generating and using performance information in budget negotiations and describes some of the main challenges faced.
Read 2016 OECD performance budgeting survey highlights
Sequencing and Pacing of Performance Budgeting Reforms (summary of the 5th annual meeting of the network, October 2008).
Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire (from the OECD Journal on Budgeting, Volume 2005-2006/2)
Using Performance Information for Managing and Budgeting: Challenges, Lessons and Opportunities (from the 2nd meeting of the network in April 2005)