This knowledge product was developed by the BCOP Program and Performance Budgeting Working Group. It presents data on performance budgeting and spending reviews in PEMPAL countries, benchmarks the practices in PEMPAL countries to those in advanced countries, and provides food for thought for PEMPAL countries considering introducing or improving their performance budgeting and spending review systems. Quantitative data used in this report is based on the OECD Performance Budgeting Survey and the internal BCOP survey on spending reviews . This knowledge product provides a practical set of recommendations consistent with international good practices but adapted to the circumstances in PEMPAL countries.
