Results-oriented Budget Practice in oecd countries odi working Papers 209

Table 6: How OECD countries ensure the quality of performance information
Country Approach 
Australia 
Performance audit of the 3Es including delivery of outputs and outcomes with 
emphasis on improved control and performance. Agencies performance 
information is audited by the Auditor General’s Office 
Denmark 
Regular audits of performance information by the Auditor General 
Finland
Has two audit bodies: State Audit Office and Office of Parliamentary State 
Auditors. SAO conducts audits of performance data and ‘episodic’ 
performance audits. 
The Netherlands 
The Court of Audit conducts audits of efficiency and effectiveness including 
reviews of performance measurement systems and review of programme 
effectiveness. 
New Zealand 
The Audit Officer audits performance information including assessments of 
the fairness of service performance reporting. 
Sweden
National Audit Office has a ‘strong’ system of performance auditing. 
United States of 
America 
The GAO scores agencies’ performance plans.
Source: adapted from Talbot et al, 2001 

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4.5 Summary 
Culture, constitutions and public administration traditions play an important role in clearing the path 
for a results-orientation. It is no coincidence that those countries that have followed the ‘new public 
management’ route are those that are at the forefront of the move to results-orientation. One key 
driver for a results-orientation is the ability of legislatures to adopt a proactive programme 
orientation and to do this they need to be properly supported by professional staff. 
Central budget offices need to shift from their traditional roles of command and control to one 
which supports management improvement in departments and agencies. Having said this, a results-
orientation has been accompanied by a beefing up of the role of the centre in approving 
programmes and making allocations and reallocations on a programme basis. The nature of 
financial planning and reporting is varied, with several models in operation. 
Equally, a results-orientation makes new demands on audit, with a shift from traditional approaches 
ensuring probity and stewardships to systems examining programme effectiveness. Accountability 
issues include the question of whether audit reports are delivered to executives or legislatures. 

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