The Senior Budget Officials Working Party on Performance and Results meets annually to discuss the design and implementation of performance-related budgeting and management reforms. It was created in 2004 to explore and learn from countries experience in the closely related areas of performance budgeting and spending reviews.
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Performance budgeting is the systematic use of performance information to inform budget decisions, either as a direct input to budget allocation decisions or as contextual information to inform budget planning. Its purpose is to instil greater transparency and accountability throughout the budget process by providing information to government officials, legislators, and the public on the purposes of spending and the results achieved. |