Performance Budgeting in OECD Countries

Description

This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) 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? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.Table of Content : 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