Information about public sector performance is always in demand, both by politicians and the general public. Should performance information be linked to resources? This is an ongoing debate in OECD countries. This book reviews the experiences of eight OECD countries 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. COUNTRIES COVERED: Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States.