Abstract
This paper examines why the performance information that governments produce so rarely shapes budget decisions and what bridges the gap. Drawing on OECD studies, public financial management (PEFA) assessments, executive surveys, legislator interviews and evidence from the United States federal budget, it shows that the gap is widespread but uneven, begins with thin coverage of the information itself, and persists because use is selective, political and weakly embedded in budget routines. The paper identifies three testable bridging channels, the credibility and coverage of performance information, the incentives and capacity of budget actors, and the integration of evidence into the budget cycle, and proposes how to test them on cross-country data.
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