Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire
AbstractBased on the results of the OECD 2005 questionnaire on performance information, this article provides an overview of the development and use of performance measures and evaluations in the budget process across OECD countries. This trend is both widespread and long-term. However, questions remain about the real extent of change and if and how performance information is used in budgetary decision making. The article examines: the different institutional roles and responsibilities in developing performance information; the main trends, challenges and success factors for implementation and how this information is used in the budget process; and what factors contribute to its use or lack of use. The article also classifies different approaches to performance budgeting. Two significant findings are that the majority of countries engage in performance-informed budgeting at the Ministry of Finance level (that is, performance information is most often used along with other information to inform but not to determine budget allocations) and that the main reason for not using performance information is the lack of a method to integrate it into the budget process.
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Bibliographic InfoArticle provided by OECD Publishing in its journal OECD Journal on Budgeting.
Volume (Year): 5 (2005)
Issue (Month): 2 ()
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