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Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire

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  • Teresa Curristine

Abstract

Based 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.

Suggested Citation

  • Teresa Curristine, 2003. "Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire," OECD Journal on Budgeting, OECD Publishing, vol. 5(2), pages 87-131.
    • Handle: RePEc:oec:govkaa:5l9vdgzp5ghf
    DOI: 10.1787/budget-v5-art13-en
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    Cited by:

    1. Mustabsar Awais & M. Fahad Laber & Nilofer Rasheed & Aisha Khursheed, 2016. "Impact of Financial Literacy and Investment Experience on Risk Tolerance and Investment Decisions: Empirical Evidence from Pakistan," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 73-79.
    2. Teresa Curristine & Zsuzsanna Lonti & Isabelle Joumard, 2007. "Improving Public Sector Efficiency: Challenges and Opportunities," OECD Journal on Budgeting, OECD Publishing, vol. 7(1), pages 1-41.
    3. Aristovnik, Aleksander & Seljak, Janko, 2009. "Performance budgeting: selected international experiences and some lessons for Slovenia," MPRA Paper 15499, University Library of Munich, Germany.
    4. Frans Van Nispen & Johan Posseth, 2009. "Performance Informed Budgeting in Europe: The Ends Justify the Means, Don't They?," EUI-RSCAS Working Papers 39, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    5. Park, Nowook & Choi, Jae-Young, 2013. "Making performance budgeting reform work : a case study of Korea," Policy Research Working Paper Series 6353, The World Bank.
    6. Andrews, Matthew, 2008. "Are One-Best-Way Models of Effective Government Suitable for Developing Countries?," Working Paper Series rwp08-014, Harvard University, John F. Kennedy School of Government.

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