Aligning the budget with the Performance-Based Budgeting: lessons from Member States

15-02-2019

Existing studies of EU Performance Budgeting (mainly by the OECD) and audits by the ECA have recognised the strengths of EU Performance Budgeting (PB) but also identified a range of improvement opportunities. Building on these, and on discussions with EU institutional actors involved in EU budgetary processes, this study explores the PB practices in a selection of five EU Member states (Austria, Estonia, France, Ireland and Sweden) and makes recommendations on possible enhancements to EU PB practices taking into account the expected impact and complexity of implementing relevant Member State - inspired practices at EU level.

Existing studies of EU Performance Budgeting (mainly by the OECD) and audits by the ECA have recognised the strengths of EU Performance Budgeting (PB) but also identified a range of improvement opportunities. Building on these, and on discussions with EU institutional actors involved in EU budgetary processes, this study explores the PB practices in a selection of five EU Member states (Austria, Estonia, France, Ireland and Sweden) and makes recommendations on possible enhancements to EU PB practices taking into account the expected impact and complexity of implementing relevant Member State - inspired practices at EU level.

Autor extern

Deloitte Consulting Thierry Van Schoubroeck Jean-Jacques Lennon Matthieu Saunier Eleonora Kist