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Performance budgeting practices and procedures

Author

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  • Trevor Shaw

Abstract

This article examines performance budgeting practices and reforms in five OECD member countries: Canada, Ireland, the Netherlands, the United Kingdom and the United States. In each case, three dimensions of performance budgeting are analysed: performance information and monitoring, evaluation, and spending review. Reflecting upon the common experiences in each country, generalised analytical considerations are presented for practitioners planning and implementing current and future performance budgeting reforms. JEL classification: H50, H60, H61 Keywords: performance budgeting, performance-based budgeting, PBB, budget reform, performance information, Canada, Ireland, the Netherlands, the United Kingdom, the United States

Suggested Citation

  • Trevor Shaw, 2016. "Performance budgeting practices and procedures," OECD Journal on Budgeting, OECD Publishing, vol. 15(3), pages 65-136.
    • Handle: RePEc:oec:govkaa:5jlz6rhqdvhh
    DOI: 10.1787/budget-15-5jlz6rhqdvhh
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    Citations

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    Cited by:

    1. Jiang, Shujun & Chi, Yan, 2024. "Impact of budget performance management reform on local fiscal relief," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 905-918.
    2. Olga V. Bogacheva & Oleg V. Smorodinov, 2019. "Creation of Enabling Environment for Spending Reviews in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 21-33, February.
    3. Pessino, Carola & Izquierdo, Alejandro & Vuletin, Guillermo, 2018. "Better Spending for Better Lives: How Latin America and the Caribbean Can Do More with Less," IDB Publications (Books), Inter-American Development Bank, number 9152, November.
    4. Staszewski, Bartosz, 2021. "Analiza oddziaływania instytucji zarządzania budżetowego na innowacyjność sektora publicznego," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, vol. 8(3), pages 1-17, November.
    5. Andrey Klimenko & Alexander Kalgin, 2018. "Strategic Planning in the Russian Federal Government: Implementation, Costs, and Conditions of Effectiveness," HSE Working papers WP BRP 17/PSP/2018, National Research University Higher School of Economics.
    6. Olga V. Bogacheva & Oleg V. Smorodinov, 2019. "Major Aspects of Organization of Public R&D Funding in OECD Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 37-50, April.

    More about this item

    Keywords

    performance budgeting; performance-based budgeting; pbb; budget reform; performance information; canada; ireland; the netherlands; the united kingdom; the united states;
    All these keywords.

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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