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Budgeting and performance in the European Union: A review by the OECD in the context of EU budget focused on results

Author

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  • Ronnie Downes
  • Delphine Moretti
  • Scherie Nicol

Abstract

The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced. JEl Codes: H50, H61, H83 Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results

Suggested Citation

  • Ronnie Downes & Delphine Moretti & Scherie Nicol, 2017. "Budgeting and performance in the European Union: A review by the OECD in the context of EU budget focused on results," OECD Journal on Budgeting, OECD Publishing, vol. 17(1), pages 1-60.
    • Handle: RePEc:oec:govkaa:5jfnx7fj38r2
    DOI: 10.1787/budget-17-5jfnx7fj38r2
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    Cited by:

    1. Manta Andreea-Mariana, 2020. "Performance – Based Budgeting – an option or a necessity," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 915-924, July.
    2. Andrea Bonomi Savignon & Lorenzo Costumato & Benedetta Marchese, 2019. "Performance Budgeting in Context: An Analysis of Italian Central Administrations," Administrative Sciences, MDPI, vol. 9(4), pages 1-15, October.
    3. Meldina Kokorovic Jukan & Elman Nadzakovic, 2022. "Performance Budgeting In The South-East Europe Countries: A Comparative Study On Present State And Future Perspectives," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 20(2), pages 23-40, November.
    4. Olga V. Bogacheva & Oleg V. Smorodinov, 2019. "Management of “Transit” Revenues of the Federal Budget in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 9-20, October.

    More about this item

    Keywords

    europe 2020; multiannual financial framework; annual management and performance report; european court of audit; eu budget focused on results;
    All these keywords.

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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