Preface; T.Ter-Minassian Performance Budgeting Models and Mechanisms; M.Robinson PART I: THE PERFORMANCE INFORMATION FOUNDATIONS Informing Performance Budgeting; M.Robinson Results Information; M.Robinson Cost Information; M.Robinson Program Classification; M.Robinson & H.van Eden Performance Auditing and Performance Budgeting; D.Shand PART II: LINKING BUDGETS TO PERFORMANCE Making Performance Budgeting Work; M.Robinson Experience of OECD Countries with Performance Budgeting; T.Curristine Improving Allocative Efficiency; J.Brumby U.S. Program Assessment Rating Tool; D.Fantone Performance in the New French Budget System; B.Lannaud Performance Budgeting in England: Public Service Agreements; P.Smith Chile; M.Guzman Results and Services Plans and Budget Reform in New South Wales; J.Pierce & M.Di Francesco Formula Funding and Performance Budgeting; P.Smith Purchaser-Provider Systems; M.Robinson Three Decades of Reforms in Spain; J.R-H.Carbonell, E.Z.Goñi, J.L.Fernández & T.T.Iturriaga Performance Budgeting, Motivation and Incentives; M.Robinson & E.Paul PART III: IMPLEMENTATION STRATEGY AND SEQUENCING Challenges to Implementation; J.Diamond Public Management Reform in France; B.Chevauchez Russia: A Case Study; E.Belyanova, O.Hovland & A.Lavrov The Experience of Bogotá; I.Fainboim Performance and Budgeting under the Separation of Powers; P.Joyce Formula Funding in Ethiopian Higher Education; K.Ashcroft Wage Spending Flexibility in Low-Income Countries; M.Davies, M.Verhoeven & V.Gunnarsson Glossary About the Authors