Oecd International Direct Investment Statistics 20

Foreword
Acronyms
Executive summary
	Summary of Good Practices
		1. The rationale and objectives of performance budgeting are clearly documented and reflect the interests of key stakeholders.
		2.  Performance budgeting aligns expenditure with the strategic goals and priorities of the government.
		3.  The performance budgeting system incorporates flexibility to handle the varied nature of government activities and the complex relationships between spending and outcomes.
		4.  Government invests in human resources, data and other infrastructure needed to support performance budgeting.
		5.  Performance budgeting facilitates systematic oversight by the legislature and civil society, reinforcing the government’s performance orientation and accountability.
		6.  Performance budgeting complements other tools designed to improve performance orientation, including programme evaluation and spending reviews.
		7.  Incentives around the performance budgeting system encourage performance-oriented behaviour and learning.
Introduction
	Origins of the good practices
	What is Performance Budgeting?
		Presentational Performance Budgeting
		Performance-Informed Budgeting
		Managerial Performance Budgeting
		Direct Performance Budgeting
	Why is performance budgeting important?
	Performance budgeting within a performance management system
	Addressing different states of development of performance budgeting
Good Practice 1: The rationale and objectives of performance budgeting are clearly documented and reflect the interests of key stakeholders.
	Rationale, objectives and approach
	Interests and priorities of key stakeholders
	Political and bureaucratic support
	Regulatory basis for performance budgeting
Good Practice 2: Performance budgeting aligns expenditure with the strategic goals and priorities of the government.
	Links to strategic plans
	Medium-term Expenditure Frameworks (MTEFs)
	Co-ordination of complex and cross cutting programmes
Good Practice 3: The performance budgeting system incorporates flexibility to handle the varied nature of government activities and the complex relationships between spending and outcomes.
	Choosing the right mix of performance indicators
	Programme structure
	Differentiated approaches
	Budget classification and control frameworks
Good Practice 4: Government invests in human resources, data and other infrastructure needed to support performance budgeting.
	CBA capacity building
	Continuing system review
	Improving the quality of performance data
	Managing performance data as a strategic resource
Good Practice 5: Performance Budgeting facilitates systematic oversight by the legislature and civil society, reinforcing government performance orientation and accountability.
	Annual performance reports
	Performance audit
	Parliamentary oversight of performance
	Public access to performance budgets
Good Practice 6: Performance budgeting complements other tools designed to improve a performance orientation, including programme evaluation and spending reviews.
	Ex ante programme evaluation
	Ex post evaluation
	Spending Reviews
Good Practice 7: Incentives around the performance budgeting system encourage performance-oriented behaviour and learning.
	Performance management culture
	Performance management regime for senior civil servants
	Responses to under-performance
	Structured performance discussions
	Notes
References