Public budgeting systems have been modernized in recent decades. The increased need for performance, efficiency, and the presentation of accounts have given rise to a change in approach, which is reflected in the shift from a budget expressed in terms of expenditure items on a modified cash basis to an approach focusing on impacts, performance, and costs. In spite of this general trend, result-oriented budgeting has been applied in different ways and to varying extents depending on the country. Some countries have fully implemented annual budgeting and accounting practices that focus on impacts, or are in the process of doing so (Australia, the United Kingdom, and Sweden) or performance budgeting (New Zealand). Then there are countries that have adopted impact-oriented budgeting but have maintained modified cash accounting (the Netherlands). Finally, other countries have retained a traditional modified cash program budget where performance and results are only included in the explanatory documents associated with the budget process (Canada and the United States). Governments are thus actively striving to reform their budget systems, although they have to deal with a number of challenges, since their budget systems serve multiple purposes and users that may not always be compatible.