Performance Budgeting in OECD Countries This book reviews the experiences of eight OECD countries (Australia Canada Denmark Korea Netherlands Sweden United Kingdom United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so how What are the links between resources and results What impact has there been on improving efficiency effectiveness and performance What lessons have been learned from country experiences in applying this approach over a number of years This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.