I believe the first sets of steps in Australia were simply to analyze existing programs, and then in turn to have that analysis inform what data needed to be collected, either refinements in existing data or not. Then I think in South Africa it was done somewhat more outside of the budgetary process, more as an analysis by external groups, civil society groups, as a part of their examination of the budget, but not really a part of the government's budgetary process.
In those cases, I think those are the characteristic first steps that they took.