Reforms emphasize management by results, with the overall objective to improve the quality and flexibility of public services. It is considered important to transform traditional accountability mechanisms, based on detailed controls, into accountability for results. Improved performance is important to improve the fiscal situation and reduce the budget deficit. Performance management covers all agencies and includes extensive requirements for performance measurement and reporting.
Performance management is based on the budget law and government ordinances.
Besides central initiatives there are initiatives, of agencies and local level of government, especially service quality initiatives. The basic reforms, setting the framework for performance management, are initiated from the top. Agencies enjoy a high degree of autonomy over the substance, format and extent of performance measurement and there is considerable flexibility for local initiatives. The Ministry of Finance has the overall responsibility for performance management. The Agency for Administrative Development and the National Audit Office have important roles in the development of result-based management.