Using Performance Information in Government Budgeting and Reporting

The document examines the challenges and successes of linking government goals to budget activities through performance measurement. It analyzes the federal Government of Canada's frameworks, Alberta's 'Measuring Up' system, a healthcare case study at Toronto East General Hospital, and the Oregon Benchmarks system. A central theme is the 'attribution' problem, where high-level social outcomes are influenced by factors beyond government control, necessitating a results chain from activities to high-level outcomes.

• The Government of Canada utilizes the Treasury Board Management Accountability Framework and the Management, Resources and Results Structure Policy (effective April 1, 2005) to standardize the reporting of financial and non-financial performance information.
• Despite federal frameworks, the Auditor General of Canada reported in April 2005 that the quality of departmental performance reporting remains low, noting that balanced reporting—admitting both successes and shortcomings—is not yet part of the management culture.
• Alberta's 'Measuring Up' system has evolved into a governance and accountability system that employs goal-based budgeting, where expenditures are aligned with 12 overarching government goals and 76 performance measures as of the 2004-07 Business Plan.
• A case study of the Toronto East General Hospital demonstrates a strategic management system that links resource allocation to performance via a rolling three-year strategic plan and adapted balanced scorecards featuring 'accountability action plans'.
• The Oregon Benchmarks system, managed by the independent Oregon Progress Board, uses 90 benchmarks across seven indicator sets to track a broad societal vision, linking these high-level measures to specific agency performance reports and expenditure priorities.
• A fundamental challenge in performance measurement is 'attribution', as high-level social outcomes (such as population health) are affected by external influences beyond government program activity.

APA

Barg, S., Anielski, M., & Waddell, J. T. (2006). Using Performance Information in Government Budgeting and Reporting. International Institute for Sustainable Development. https://www.iisd.org/system/files/publications/measure_performance_info.pdf

Chicago

Barg, Stephan, Mark Anielski, and Jan Trumble Waddell. Using Performance Information in Government Budgeting and Reporting. International Institute for Sustainable Development, 2006. https://www.iisd.org/system/files/publications/measure_performance_info.pdf.

Wikipedia

{{cite report |last1=Barg |first1=Stephan |last2=Anielski |first2=Mark |last3=Waddell |first3=Jan Trumble |title=Using Performance Information in Government Budgeting and Reporting |publisher=International Institute for Sustainable Development |date=March 2006 |url=https://www.iisd.org/system/files/publications/measure_performance_info.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{barg2006using, author = {Barg, Stephan and Anielski, Mark and Waddell, Jan Trumble}, title = {{Using Performance Information in Government Budgeting and Reporting}}, institution = {International Institute for Sustainable Development}, year = {2006}, month = mar, url = {https://www.iisd.org/system/files/publications/measure_performance_info.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }