Informing Performance Budgeting

Abstract

Part One of this volume focuses upon performance information. “Performance information” has been defined in this volume as referring to information first on the results achieved by public expenditure, and second on the costs of achieving those results. Since performance budgeting is about the use of performance information in budgeting/funding decisions, the development of the right type of performance information is clearly a crucial prerequisite for its success. The first key objective of Part One is, accordingly, to identify the type of performance information required to underpin performance budgeting systems, and the criteria and principles which should govern the selection and development of that information. A further objective is to delimit the potential value of performance information for budgeting purposes. This is one important element in establishing realistic expectations about the efficacy of performance budgeting.

1. The author would like to thank Peter C. Smith for his valuable comments on an earlier draft of this chapter