Budgeting for Results : Perspectives on Public Expenditure Management

Effective systems for allocating, managing and controlling public sector resources are fundamental elements of good governance. The need for continuing fiscal restraint and demands for more and better public services are changing budgetary practices in OECD countries. Budgets are being used increasingly as instruments for promoting managerial improvement and programme effectiveness, in addition to their control and allocation functions. This report analyses budget practices and innovations in twenty-two OECD countries. It describes how the practice of budgeting is contributing to a greater performance orientation in the public sector. It also provides standard summaries of the institutional framework and procedures governing budgeting in each of these countries.