Despite the importance of the Central Budget Agency (CBA), there is little international comparative information and research to explain and help guide the performance revolution. The research presented here aims to fill that void. The chapters explore a range of countries, including those that have been among the most innovative and successful in reforming their public service. They answer the important questions of how CBAs have evolved and how the governance context in which they work is changing. Yet, the value of the research lies beyond a simple description of the budget process. The analysis of the staff, the management, their background, and their view of the work and organizational culture offers insights into the challenges that policymakers face as they move forward with reform.