Performance budgeting is sweeping the globe. What role can legislatures play as agencies of monitoring and oversight? Observers are none too optimistic. "There is very little direct evidence that performance information in budgets and annual reports is directly used by members of parliament in their oversight", concludes one recent comparative study. Most parliaments have limited amending competence in budgetary decisions and exercise scant control and monitoring over the execution of budgets. There seems to be general agreement that MPs pay little attention to the formal reporting on administrative performance. But there are several ways in which parliaments can get involved in decisions on public policy and public finance. Enhancing their contribution to boosting government performance requires attention to the analytical resource base as well as to parliamentary procedure.