Performance budgeting practices and procedures

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