Oecd International Direct Investment Statistics 20

Description

Foreword Acronyms Executive summary Summary of Good Practices 1. The rationale and objectives of performance budgeting are clearly documented and reflect the interests of key stakeholders. 2. Performance budgeting aligns expenditure with the strategic goals and priorities of the government. 3. The performance budgeting system incorporates flexibility to handle the varied nature of government activities and the complex relationships between spending and outcomes. 4. Government invests in human resources, data and other infrastructure needed to support performance budgeting. 5. Performance budgeting facilitates systematic oversight by the legislature and civil society, reinforcing the government’s performance orientation and accountability. 6. Performance budgeting complements other tools designed to improve performance orientation, including programme evaluation and spending reviews. 7. Incentives around the performance budgeting system encourage performance-oriented behaviour and learning. Introduction Origins of the good practices What is Performance Budgeting? Presentational Performance Budgeting Performance-Informed Budgeting Managerial Performance Budgeting Direct Performance Budgeting Why is performance budgeting important? Performance budgeting within a performance management system Addressing different states of development of performance budgeting Good Practice 1: The rationale and objectives of performance budgeting are clearly documented and reflect the interests of key stakeholders. Rationale, objectives and approach Interests and priorities of key stakeholders Political and bureaucratic support Regulatory basis for performance budgeting Good Practice 2: Performance budgeting aligns expenditure with the strategic goals and priorities of the government. Links to strategic plans Medium-term Expenditure Frameworks (MTEFs) Co-ordination of complex and cross cutting programmes Good Practice 3: The performance budgeting system incorporates flexibility to handle the varied nature of government activities and the complex relationships between spending and outcomes. Choosing the right mix of performance indicators Programme structure Differentiated approaches Budget classification and control frameworks Good Practice 4: Government invests in human resources, data and other infrastructure needed to support performance budgeting. CBA capacity building Continuing system review Improving the quality of performance data Managing performance data as a strategic resource Good Practice 5: Performance Budgeting facilitates systematic oversight by the legislature and civil society, reinforcing government performance orientation and accountability. Annual performance reports Performance audit Parliamentary oversight of performance Public access to performance budgets Good Practice 6: Performance budgeting complements other tools designed to improve a performance orientation, including programme evaluation and spending reviews. Ex ante programme evaluation Ex post evaluation Spending Reviews Good Practice 7: Incentives around the performance budgeting system encourage performance-oriented behaviour and learning. Performance management culture Performance management regime for senior civil servants Responses to under-performance Structured performance discussions Notes References