{ "dataflow": "OECD.GOV.GIP.DSD_QDD_GOV_PERBUD@DF_GOV_PERBUD", "dataset_title": "Performance budgeting - 2023", "dataset_description": "

The 2023 OECD Survey on Performance Budgeting provides practitioners, academics and civil society with an overview of performance budgeting across OECD countries, including information on the stakeholders involved in developing and using performance information to inform decision-making.\n \t

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About this questionnaire

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The content of the 2023 database was collected using an online questionnaire and a glossary was also provided to guide respondents.\n\t

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The 2023 dataset provides information on the following topics:

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The 2023 database comprises responses from 33 OECD countries1 and the data refers only to central/federal government practices as of 31 August 2023. Respondents were predominantly Ministry of Finance officials. The content of the database draws heavily upon self-reporting from governments representing the country’s own assessment of current practices and procedures.\n

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Preliminary results were presented at the 19th annual meeting of the Working Party on Performance and Results in February 2024.. \n\t

\n\n1For 2023, data for Colombia, Ireland, Israel, Italy and Japan are not available.
", "fields": { "REF_AREA": { "type": "dimension", "concept": "REF_AREA", "label": "Reference area", "description": "", "codelist": "CL_AREA" }, "FREQ": { "type": "dimension", "concept": "FREQ", "label": "Frequency of observation", "description": "Time interval at which observations occur over a given time period.", "codelist": "CL_FREQ" }, "MEASURE": { "type": "dimension", "concept": "MEASURE", "label": "Measure", "description": "", "codelist": "CL_MEASURE_QDD_PERBUD" }, "TIME_PERIOD": { "type": "time", "label": "Time period", "description": "Observation time period" }, "OBS_STATUS": { "type": "attribute", "concept": "OBS_STATUS", "label": "Observation status", "description": "Information on the quality of a value or an unusual or missing value.", "codelist": "CL_OBS_STATUS" }, "UNIT_MULT": { "type": "attribute", "concept": "UNIT_MULT", "label": "Unit multiplier", "description": "Exponent in base 10 specified so that multiplying the observation numeric values by 10^UNIT_MULT gives a value expressed in the unit of measure.", "codelist": "CL_UNIT_MULT" }, "OBS_VALUE": { "type": "measure", "concept": "OBS_VALUE", "label": "Observation value", "description": "Value of a particular variable." } }, "codelists": { "CL_MEASURE_QDD_PERBUD": { "Q_LR_Q1": "1. Does your country practice performance budgeting?", "Q_LR_Q1S1": "1.1. Are there any plans to introduce performance budgeting in the future?", "Q_MC_Q1S3": "1.3. What is the legal or regulatory basis for performance budgeting in your country?", "Q_MC_Q1S3-Constitution": "a. Constitution", "Q_MC_Q1S3-OBL": "b. Organic budget law", "Q_MC_Q1S3-OtherLegislation": "c. Other legislation", "Q_MC_Q1S3-Regulations": "d. Ordinances / Regulations", "Q_MC_Q1S3-Guidance": "e. Guidance notes, budget circular", "Q_MC_Q1S3-None": "f. None", "Q_MC_Q1S3-other": "g. Other, please specify", "Q_MC_Q1S4": "1.4. What are the main objectives of performance budgeting in your country?", "Q_MC_Q1S4-a": "a. Improving accountability for the effective use of resources by public bodies", "Q_MC_Q1S4-b": "b. Improving transparency of what is intended to be achieved with public resources", "Q_MC_Q1S4-c": "c. Improving transparency of the actual results achieved with public resources", "Q_MC_Q1S4-d": "d. Improving the allocation and prioritisation of budget resources", "Q_MC_Q1S4-e": "e. Improving parliament’s ability to understand and engage in discussion and debate on budget issues", "Q_MC_Q1S4-f": "f. Improving the overall performance of public policies", "Q_MC_Q1S4-g": "g. Promoting a culture of performance in the public sector", "Q_MC_Q1S4-h": "h. Facilitating oversight assessment of spending effectiveness and impact", "Q_MC_Q1S4-i": "i. Promoting budget integration and coordination to achieve cross-cutting goals", "Q_MC_Q1S4-other": "j. Other, please specify", "Q_LR_Q2": "2. Does your country practice programme budgeting?", "Q_LR_Q2S2": "2.2. Are there any plans to introduce programme budgeting in your country?", "Q_LR_Q3": "3. Which approach to performance budgeting best describes what is in place in your country?", "Q_MC_Q5": "5. What type of performance information is developed in your country?", "Q_MC_Q5-a": "a. Performance objectives that are set at the programme level", "Q_MC_Q5-b": "b. Performance objectives that are set at a different level (i.e., sub-programme or activity level) (please specify in Q5.1)", "Q_MC_Q5-c": "c. Performance objectives that are not linked to the budget structure", "Q_MC_Q5-d": "d. Performance indicators that are explicitly linked to performance objectives", "Q_MC_Q5-e": "e. Performance indicators that are not explicitly linked to performance objectives (e.g., stand-alone performance indicators)", "Q_MC_Q5-f": "f. Annual performance targets are set", "Q_MC_Q5-g": "g. Multi-annual performance targets are set", "Q_MC_Q5-other": "h. Other, please specify", "Q_LT_Q5S1": "5.1. Please specify at what level (e.g., sub-programme or activity level) performance objectives are set in your country.", "Q_MC_Q6": "6. Is performance information linked to the following?", "Q_MC_Q6-1": "a. Priorities of the government (e.g., laid out in the government’s coalition agreement/manifesto)", "Q_MC_Q6-2": "b. A national strategy", "Q_MC_Q6-3": "c. Line ministry/agency plans or strategies", "Q_MC_Q6-4": "d. International benchmarks of similar programmes", "Q_MC_Q6-other": "e. Other, please specify", "Q_MC_Q7": "7. Do you have centrally defined standards or criteria for developing performance information?", "Q_MC_Q7-a": "a. Yes, performance information is required to reflect the priorities of the government/national strategies", "Q_MC_Q7-b": "b. Yes, performance information is required to be outcome oriented", "Q_MC_Q7-c": "c. Yes, performance information is required to be clear and specific (e.g., SMART)", "Q_MC_Q7-d": "d. Yes, performance information is required to be relatively stable over time", "Q_MC_Q7-e": "e. Yes, there is a limit on the number of performance objectives or performance indicators", "Q_MC_Q7-f": "f. No", "Q_MC_Q7-a1": "g. Other, please specify in Q7.1.", "Q_LR_Q8": "8. Does the finance ministry (or equivalent) perform quality assurance of performance information to be included in the budget?", "Q_AT_Q9": "9. Since 2019 January 1, have any of the following trends occurred regarding performance information?", "Q_AT_Q9-a": "a. Number of budget programmes", "Q_AT_Q9-b": "b. Number of performance objectives", "Q_AT_Q9-c": "c. Number of performance indicators", "Q_AT_Q9-d": "d. Volume of performance information included in the budget documents", "Q_MC_Q11": "11. How do you ensure internal accountability for performance budgeting?", "Q_MC_Q11-a": "a. Monitoring and reporting mechanisms to track the intended targets and the actual results achieved", "Q_MC_Q11-b": "b. Sign-off on performance information by a high-level official (e.g., minister, deputy minister, state secretary) to be included in the budget", "Q_MC_Q11-c": "c. Performance contracts between the finance ministry (or equivalent) and line ministries/agencies detailing funding and performance targets", "Q_MC_Q11-d": "d. Discussions between line ministries/agencies and the finance ministry (or equivalent) on the quality of performance information", "Q_MC_Q11-e": "e. Specific consequences for line ministries/agencies if performance targets are not met (e.g., increased monitoring, more training, leads to a spending review)", "Q_MC_Q11-f": "f. No mechanisms to ensure internal accountability for performance budgeting", "Q_MC_Q11-other": "g. Other, please specify", "Q_MC_Q11S1": "11.1. What consequences do line ministries/agencies face if performance targets are not met?", "Q_MC_Q11S1-a": "a. Effects on budget allocations for the next years (please specify in Q11.2.)", "Q_MC_Q11S1-b": "b. Increased monitoring of the organisation and/or programme in the future", "Q_MC_Q11S1-c": "c. More training provided to staff assigned to the programme/organisation", "Q_MC_Q11S1-d": "d. New leadership brought in to manage/oversee programme/organisation", "Q_MC_Q11S1-e": "e. Leads to a spending review", "Q_MC_Q11S1-other": "f. Other, please specify", "Q_MC_Q12": "12. How do you ensure external accountability in relation to performance budgeting?", "Q_MC_Q12-N2": "a. Regular reporting to parliament on performance budgeting", "Q_MC_Q12-N3": "b. Parliamentary committee hearings on performance budgeting", "Q_MC_Q12-N4": "c. Parliamentary debate on performance budgeting", "Q_MC_Q12-N5": "d. Oversight by the Supreme Audit Institution", "Q_MC_Q12-N6": "e. Oversight by an Independent Fiscal Institution (parliamentary budget office or fiscal council)", "Q_MC_Q12-N7": "f. Structured engagement/events with civil society", "Q_MC_Q12-N8": "g. Publication of performance reporting documents", "Q_MC_Q12-N9": "h. Performance information is included in interactive online dashboards and/or other visualisation tools. Please provide relevant weblinks in Q12.1.", "Q_MC_Q12-N10": "i. None", "Q_MC_Q12-other": "j. Other, please specify", "Q_MC_Q13": "13. What role does the Supreme Audit Institution play in performance budgeting?", "Q_MC_Q13-SQ002": "a. Assessment of the quality and/or relevance of targets/indicators used", "Q_MC_Q13-SQ003": "b Assessment of whether reported information regarding performance and results is accurate and substantiated", "Q_MC_Q13-SQ004": "c. Compliance with legal requirements in regard to performance information and budgeting", "Q_MC_Q13-SQ005": "d. Assessment of the structure and soundness of the overall performance framework", "Q_MC_Q13-SQ006": "e. Audit of performance information included in year-end reports", "Q_MC_Q13-SQ007": "f. None", "Q_MC_Q13-other": "g. Other, please specify", "Q_MC_Q14": "14. What role does the parliament play in performance budgeting?", "Q_MC_Q14-SQ002": "a. Uses performance information to inform resource allocation", "Q_MC_Q14-SQ003": "b. Uses performance information to hold ministries accountable, e.g., through parliamentary hearings and debates", "Q_MC_Q14-SQ004": "c. Monitors the implementation of performance targets", "Q_MC_Q14-SQ005": "d. Has discussions with stakeholders to improve the performance information provided in the budget", "Q_MC_Q14-SQ006": "e. Sectoral parliamentary committees engage with relevant line ministries/agencies regarding the performance information they put forth", "Q_MC_Q14-other": "f. Other, please specify", "Q_AT_Q15": "15. Which of the following reporting documents are produced/published?", "Q_AT_Q15-d2": "a. In-year performance reports", "Q_AT_Q15-d3": "b. Combined in-year financial and non-financial performance reports", "Q_AT_Q15-d4": "c. Year-end performance report", "Q_AT_Q15-d5": "d. Combined year-end financial and non-financial performance report", "Q_AT_Q15-d6": "e. Ministry/agency year-end performance report", "Q_AT_Q15-d7": "f. Other, please specify", "Q_MC_Q16": "16. What performance information is included in relevant reporting documents?", "Q_MC_Q16-SQ002": "a. All performance information included in budget documentation is included in relevant reports", "Q_MC_Q16-SQ003": "b. The finance ministry (or equivalent) decides what performance information to include in relevant reports", "Q_MC_Q16-SQ004": "c. Line ministries/agencies decide what performance information to include in relevant reports", "Q_MC_Q16-other": "d. Other, please specify", "Q_MC_Q18": "18. Please indicate what elements have been put in place to support the implementation of performance budgeting.", "Q_MC_Q18-N2": "a. Centrally issued guidelines, manuals and definitions (please upload a document or provide relevant links, if applicable)", "Q_MC_Q18-N3": "b. Standard templates for collecting and reporting on performance information (please upload a document or provide relevant links, if applicable)", "Q_MC_Q18-N4": "c. Training and capacity-building measures. Please describe the type of capacity-building measures you provide (e.g., peer workshops, performance budgeting schools, training on-demand) and their frequency", "Q_MC_Q18-N5": "d. Regular dialogue with stakeholders (parliament, SAI, line ministries, etc.) to improve awareness of performance budgeting", "Q_MC_Q18-N6": "e. Regular dialogue with stakeholders (parliament, SAI, line ministries, etc.) to receive feedback on the performance budgeting framework", "Q_MC_Q18-N7": "f. Regular dialogue with line ministries/agencies to improve the quality of performance information", "Q_MC_Q18-N8": "g. Centrally provided standard tool for collecting performance information from line ministries/agencies (e.g., spreadsheet or IT system)", "Q_MC_Q18-N9": "h. None", "Q_MC_Q18-other": "i. Other, please specify", "Q_MC_Q18S1": "18.1. How do you collect performance information from line ministries/agencies?", "Q_MC_Q18S1-N2": "a. Performance information is collected from line ministries/agencies in a centrally provided standard spreadsheet or text document", "Q_MC_Q18S1-N3": "b. Performance information is collected from line ministries/agencies through a centrally provided IT system or systems", "Q_MC_Q18S1-other": "c. Other, please specify", "Q_LR_Q18S2": "18.2. Are there built-in functionalities in the centrally provided IT system(s) to link performance information with financial information?", "Q_LR_Q18S2-other": "e. Other, please specify", "Q_MC_Q19": "19. What incentives does your country put in place to encourage the use of performance budgeting?", "Q_MC_Q19-SQ002": "a. No specific incentives", "Q_MC_Q19-SQ003": "b. Increased flexibility to reallocate funding within the designated spending envelopes", "Q_MC_Q19-SQ004": "c. Requirements for reporting back on performance to the finance ministry (or equivalent) are reduced", "Q_MC_Q19-other": "d. Other, please specify", "Q_MC_Q21": "Q21. Do you include performance information in budget-relevant documentation?", "Q_MC_Q21-N2": "a. Yes, in the annual budget documentation where performance information is presented in the main body", "Q_MC_Q21-N3": "b. Yes, in the annual budget documentation where performance information is presented in annexes", "Q_MC_Q21-N7": "c. Yes, in multi-annual budget planning documents", "Q_MC_Q21-N5": "d. Yes, in departmental plans which are presented to the parliament", "Q_MC_Q21-N6": "e. No", "Q_MC_Q21-other": "f. Other, please specify", "Q_MC_Q22": "22. Is performance information used to inform decisions in your country?", "Q_MC_Q22-N2": "a. Yes, to inform annual resource allocations", "Q_MC_Q22-N3": "b. Yes, to inform multi-annual budget planning", "Q_MC_Q22-N4": "c. Yes, to inform managerial decisions", "Q_MC_Q22-N5": "d. No", "Q_MC_Q22-N6": "e. Other, please specify in Q21.1", "Q_MC_Q24": "24. From your perspective, which of the following objectives were most effectively promoted through the implementation of performance budgeting?", "Q_MC_Q24-N2": "a. Improving accountability for the effective use of resources by public bodies", "Q_MC_Q24-N3": "b. Improving transparency of what is intended to be achieved with public resources", "Q_MC_Q24-N4": "c. Improving transparency of the actual results achieved with public resources", "Q_MC_Q24-N5": "d. Improving the allocation and prioritisation of budget resources", "Q_MC_Q24-N6": "e. Improving parliament’s ability to understand and engage in discussion and debate on budget issues", "Q_MC_Q24-N7": "f. Improving the overall performance of public policies", "Q_MC_Q24-N8": "g. Promoting a culture of performance in the public sector", "Q_MC_Q24-N9": "h. Facilitating oversight assessment of spending effectiveness and impact", "Q_MC_Q24-N10": "i. Promoting budget integration and coordination to achieve cross-cutting goals", "Q_MC_Q24-other": "j. Other, please specify", "Q_MC_Q25": "25. From your perspective, please indicate the main challenges for implementing performance budgeting in your country.", "Q_MC_Q25-N2": "a. Not a high priority for the government and/or parliament", "Q_MC_Q25-N3": "b. Lack of resources (e.g., time, staff)", "Q_MC_Q25-N4": "c. Lack of guidance or methodological basis", "Q_MC_Q25-N5": "d. Lack of relevant knowledge or technical expertise", "Q_MC_Q25-N6": "e. Lack of training for staff with regards to performance information", "Q_MC_Q25-N7": "f. Lack of cooperation from across the government", "Q_MC_Q25-N8": "g. Lack of impact on budget decisions", "Q_MC_Q25-N9": "h. Lack of programme budgeting", "Q_MC_Q25-N10": "i. Unclear policy/programme objectives make it difficult to set performance indicators/targets", "Q_MC_Q25-N11": "j. Poor quality performance information/data", "Q_MC_Q25-N12": "k. Lack of performance information/data", "Q_MC_Q25-N13": "l. Performance information provided is not relevant for decision-making", "Q_MC_Q25-N14": "m. Information overload – too much information is presented, and it is not always clear what information is the most adequate for decision-making", "Q_MC_Q25-N15": "n. Gaming – whereby selection of performance targets chosen deliberately in ways that bias results", "Q_MC_Q25-N16": "o. Lack of culture of performance in the public sector", "Q_MC_Q25-N17": "p. Lack of framework to measure the impact of performance budgeting", "Q_MC_Q25-N18": "q. Unsuitable information and communications technology (ICT)", "Q_MC_Q25-other": "r. Other, please specify", "Q_MC_Q26": "26. From your perspective, what would improve the use of performance information in decision-making in your country?", "Q_MC_Q26-N02": "a. Improving the presentation of performance information", "Q_MC_Q26-N03": "b. Reducing the volume of performance information included in the budget documents to improve its relevance for decision-making", "Q_MC_Q26-N04": "c. Improving reporting practices of performance indicators included in the budget", "Q_MC_Q26-N05": "d. Introducing dashboards and other monitoring tools to track performance over time", "Q_MC_Q26-N06": "e. Awareness campaign across the administration of the use of performance budgeting", "Q_MC_Q26-N07": "f. Regular dialogue with sectoral committees within the parliament", "Q_MC_Q26-other": "g. Other, please specify", "Q_MC_Q27": "27. Do you have in place a framework or indicators to measure the impact of performance budgeting?", "Q_MC_Q27-N03": "a. Yes", "Q_MC_Q27-N02": "b. No", "Q_MC_Q28": "28. Have any studies or evaluations been undertaken to measure the impact of performance budgeting, or are any planned?", "Q_MC_Q28-N02": "a. Yes, undertaken in the past.", "Q_MC_Q28-N03": "b. Yes, planned.", "Q_MC_Q28-N04": "c. No" } } }