OECD performance budgeting framework

Álfrún Tryggvadottir; Indre Bambalaite

doi:https://doi.org/10.1787/247e9dcb-en

OECD Journal on Budgeting

The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.

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3 times a year
ISSN: 16812336 (online)
https://doi.org/10.1787/16812336

Article

OECD performance budgeting framework

The OECD Performance Budgeting Framework provides four building blocks to guide countries in strengthening their approach to performance budgeting. These are (i) tools and methods for developing meaningful performance information, (ii) accountability and transparency, (iii) a strong enabling environment, and (iv) the use of performance information to inform decisions around the budget.

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Keywords: performance budgeting, performance and results, informing budget decisions, public finance

JEL: H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems; H11: Public Economics / Structure and Scope of Government / Structure, Scope, and Performance of Government; H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General

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