Performance-Informed Budgeting in Flanders, Belgium

Ensure that results of broad comprehensive reviews and in-depth spending reviews are ready before the budget negotiations phase starts in March.

Allow smaller in-depth spending reviews to run on a rolling basis during the same year.

Ensure that spending review recommendations are reflected in the budget and over the medium term by analysing budget trends and performance information.

Improve the links between performance objectives and performance indicators by presenting performance indicators alongside performance objectives in summary tables in the Policy and Budgetary Explanation Notes (BBTs) and ensure indicators measure progress towards achieving objectives.

Put a limit on the number of performance objectives and indicators to be included in the BBTs (1-2 strategic objectives per policy field, up to 4 operational objectives per strategic objective and 1-2 performance indicators per operational objective).

Ensure quality assurance of performance information by discussing the relevance and consistency of performance information presented by departments.

Reduce the volume of BBTs by including only relevant information and keeping detailed breakdowns of information for internal purposes that can be provided upon request.

Use standardised and binding templates to present performance information in the BBTs and update them regularly based on feedback from stakeholders.

Once available, integrate the template into the IT systems to facilitate data collection and monitoring efforts.

The budget committee should be responsible for discussing the main aspects of the budget but delegate responsibility to sectoral committees for scrutinising relevant performance information.

Sectoral committees should engage with departments on the performance information they present and hold them accountable for what is presented.

Present information on the results achieved by policy domains to Parliament during an Accountability Day in early Spring.

Develop a “budget at a glance” to present the key aspects of the budget in an accessible manner.

Include a statement from the government on the key priorities for the fiscal year and on key aspects of the budget in the “budget at a glance” and make use of infographics and other visual aids.

Once relevant IT systems are developed, develop interactive dashboards where stakeholders can build tables and download performance information in accessible formats.

Gradually build up capacities to conduct broad comprehensive reviews and in-depth spending reviews in-house to ensure ownership of the results.

Hold an information session at the launch of the broad comprehensive reviews when working groups are formed to explain the process and provide a platform to ask questions.

Develop a leaflet on performance-informed budgeting, which includes the key concepts, ways to use performance information and glossary of the key terms and distribute it to decision makers.

Create a team of 2-3 policy analysts within the Department of Finance and Budget that co-ordinates the spending review efforts across the administration and engages with departments on the quality of performance information and other operational elements related to the reform.

Establish a performance-informed budgeting community to exchange on the progress made and gaps to be addressed.