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Availability: Available (Print on Demand)
Publication date: 17 Sep 2007
Language: English
Pages: 222
Tables: 16
Charts: 22
ISBN: 9789264034037
OECD Code: 422007141P1
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Other Versions & Languages |
Table of contents
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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.
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Other languages:
French (Available)
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Other Versions:
E-book - PDF Format
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Table of contents:
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
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