Performance-Informed Budgeting in Flanders, Belgium

Since 2014, the Flemish government has undertaken a series of reforms of its budgetary system, including the implementation of performance-informed budgeting, which includes both the implementation of spending reviews and performance budgeting. The aim of the reforms is to better integrate policy development and resource allocation and improve the accountability and transparency of the Flemish public sector. This report takes stock of performance-informed budgeting practices in Flanders. It provides an assessment of their key strengths and highlights where improvements can be made. Finally, it includes recommendations to further strengthen the approach to performance-informed budgeting in Flanders.