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Introducing accountable budgeting: lessons from a decade of performance-based budgeting in the Netherlands

Author

Listed:
  • Maarten de Jong
  • Iris van Beek
  • Rense Posthumus

Abstract

This article assesses the experience of the Netherlands with performance budgeting since full programme and performance budgeting was introduced in 1999-2002. The lessons learned so far resulted in 2012 in a reform called “Accountable Budgeting” involving a major overhaul of the performance budgeting structure in order to enable more detailed parliamentary oversight as well as to enhance internal control by the Ministry of Finance and line ministries. The article examines international experience with PBB reform and its use in the context of the Netherlands national government, focusing on the lessons learned concerning the use of performance information in the budgetary process. The “Accountable Budgeting” reform is explained, and the concluding section assesses which PBB assumptions were challenged, abandoned or retained in these reforms and discusses possible future developments in budget presentation. JEL classification: H610 Keywords: Accountable budgeting, Verantwoord Begroten, performance-based budgeting, PBB, parliamentary oversight, budget reform, performance information, budgetary process, budget reform, budget presentation, Netherlands

Suggested Citation

  • Maarten de Jong & Iris van Beek & Rense Posthumus, 2013. "Introducing accountable budgeting: lessons from a decade of performance-based budgeting in the Netherlands," OECD Journal on Budgeting, OECD Publishing, vol. 12(3), pages 1-34.
    • Handle: RePEc:oec:govkaa:5k455r12vs37
    DOI: 10.1787/budget-12-5k455r12vs37
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    Citations

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    Cited by:

    1. Natalia Shmigol S. & Н. Шмиголь С., 2017. "Повышение эффективности программного бюджетирования с учетом лучших зарубежных практик // Increasing the Effectiveness of Program Budgeting Taking into Account Best Foreign Practices," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(5), pages 114-125.
    2. Belev, Sergei (Белев, Сергей) & Mamedov, Arseniy (Мамедов, Арсений) & Moguchev, Nikita Sergeevich (Могучев, Никита Сергеевич) & Tischenko, Tatiana Vladimirovna (Тищенко, Татьяна Владимировна), 2016. "International Experience in Assessing the Long-Term Budgetary Impact of Programs at the Federal, Regional and Municipal Level [Международный Опыт Оценки Результативности Долгосрочных Бюджетных Прог," Working Papers 1852, Russian Presidential Academy of National Economy and Public Administration.
    3. Michael Di Francesco & Rafael Barroso, 2015. "Bottom-Up Costing Within Medium Term Expenditure Frameworks: A Survey of Practices in Selected OECD Countries," Public Budgeting & Finance, Wiley Blackwell, vol. 35(3), pages 44-67, September.
    4. Van Dooren, Wouter & hoffmann, conny, 2018. "Performance management in Europe: An idea whose time has come - and gone?," SocArXiv 9zyv8, Center for Open Science.
    5. E. Dobrolyubova & V. Yuzhakov & O. Alexandrov, 2014. "Implementation of the performance management as a part of administrative reform in Russia: towards the creation of a new model of public administration," Public administration issues, Higher School of Economics, issue 2, pages 28-47.

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