Ms Sarah Swaine:

Austria is generally regarded as the world leader in this area but, again, its approach is still in its infancy. It was adopted into the country's constitution in 2012 and has been up and running in practice since 2013. It also adopted a performance budgeting framework at the same time. It brought both in together. Again, they are still in the early stages of development. The OECD is just concluding a review of that model and it will be advising on a few of its pitfalls. We will be looking to that piece of work with interest in order to incorporate it into our own learning. Austria, Iceland and the Nordic countries tend to fare quite well in this area.