Fiscal management refers to efficiently running an organization within its allocated budget. It involves using tools like budgets, accounting software, and procedures guides. Good fiscal management requires recording all transactions in a checks-and-balances system to avoid unexpected overages, while poor fiscal management lacks record keeping and leads to unnecessary spending. Fiscal responsibility means living within your means through an affordable, sustainable and responsible approach that uses resources wisely and communicates openly with the public.
This presentation was made by Marine Camiade, France, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Budgetary governance reforms in Timor-Leste - Brigida Soares, Timor-LesteOECD Governance
This presentation was made by Brigida Soares, Timor-Leste, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Publilc sector productivity - Johannes Wolff, United KingdomOECD Governance
This presentation was made by Johannes Wolff, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Aligning the centre and line ministries - Mark Bussow, United StatesOECD Governance
The document discusses creating alignment between the federal government's central offices and agencies. It notes the diversity among agencies in terms of size, mission, activities, and autonomy. The central offices, like OMB, aim to promote alignment through quarterly performance reporting, priority goal-setting, strategic reviews, and regular meetings. Achieving the right balance between centralized direction and decentralized execution is key. The governance structure involves central leadership and coordination mechanisms between OMB and agency leaders.
Budgetary Governance Reforms in Timor-Leste - Ronnie Downes, OECDOECD Governance
This presentation was made by Ronnie Downes, OECD, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Spending reviews: recent PB reform Agenda in Korea -- Nowook Park, KoreaOECD Governance
Presentation by Nowook Park, Korea, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015.
Fiscal management refers to efficiently running an organization within its allocated budget. It involves using tools like budgets, accounting software, and procedures guides. Good fiscal management requires recording all transactions in a checks-and-balances system to avoid unexpected overages, while poor fiscal management lacks record keeping and leads to unnecessary spending. Fiscal responsibility means living within your means through an affordable, sustainable and responsible approach that uses resources wisely and communicates openly with the public.
This presentation was made by Marine Camiade, France, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Budgetary governance reforms in Timor-Leste - Brigida Soares, Timor-LesteOECD Governance
This presentation was made by Brigida Soares, Timor-Leste, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Publilc sector productivity - Johannes Wolff, United KingdomOECD Governance
This presentation was made by Johannes Wolff, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Aligning the centre and line ministries - Mark Bussow, United StatesOECD Governance
The document discusses creating alignment between the federal government's central offices and agencies. It notes the diversity among agencies in terms of size, mission, activities, and autonomy. The central offices, like OMB, aim to promote alignment through quarterly performance reporting, priority goal-setting, strategic reviews, and regular meetings. Achieving the right balance between centralized direction and decentralized execution is key. The governance structure involves central leadership and coordination mechanisms between OMB and agency leaders.
Budgetary Governance Reforms in Timor-Leste - Ronnie Downes, OECDOECD Governance
This presentation was made by Ronnie Downes, OECD, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Spending reviews: recent PB reform Agenda in Korea -- Nowook Park, KoreaOECD Governance
Presentation by Nowook Park, Korea, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015.
Measuring performance: UK experience -- Simon Madden & Johannes Wolff, Unite...OECD Governance
Presentation by Simon Madden and Johannes Wolff, United Kingdom, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
Richard Hext has over 25 years of experience as a professional accountant specializing in corporate finance, accounting, and investment strategies. He has extensive expertise in finance, project management, and change management across banking, financial services, and global industries. [He provides financial management, drives cost savings, mitigates risks, and helps organizations achieve business and strategic goals.] Richard Hext has held senior financial roles at major companies including Lloyds Banking Group, UBS, and Aviva.
Evaluating the performance of OECD Committees -- Kevin Williams, OECD Secreta...OECD Governance
Presentation by Kevin Williams, OECD Secretariat, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015
Tools for spending review in Japan and Key performance indicator utilisation ...OECD Governance
The document discusses various tools used for spending review in Japan, including national audits, policy evaluations, budget execution surveys, and administrative program reviews. It provides details on each tool, such as the organizations that conduct them and how the results are used. The document also discusses key performance indicators and gives examples of potential KPIs in areas like social security, social infrastructure, and education. It emphasizes clarifying the timing, targets, and organizations responsible for reforms and establishing quantitative benchmarks to evaluate effects on expenditures and growth.
The need for improvement in Public Expenditure and Financial Accountability (...John Leonardo
This presentation investigates why repeated Public Expenditure and Financial Accountability (PEFA) assessments of some government public financial management (PFM) systems often result in continuing low scores for some PFM performance indicators (PIs). It highlights the importance of good PFM and suggests the ongoing recording of low PI scores in numerous repeated PEFA assessments may arise because the identification of the broader institutional causes of poor PFM performance is currently excluded from the PEFA methodology. Consequently, PFM reform programmes designed at present following PEFA assessments may not necessarily address the institutional causes of poor PFM performance. A change to the PEFA methodology is recommended by way of the introduction of wider institutional assessments, where appropriate, to ensure action is taken in PFM reform programmes to tackle identified institutional causes of poor PFM performance.
Incentivising good performance - Friederike Schwarzendorfer, AustriaOECD Governance
Presentation by Friederike Schwarzendorfer, Austria, for the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Incentivising good performance - Miguel Castro Coelho, PortugalOECD Governance
This presentation was made by Miguel Castro Coelho, Portugal, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Delivering on results - Evidence-based decision making through better metrics...OECD Governance
Presentation by Kiran Hanspal, Canada, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
Canadian Best Practices in Measuring Efficiency,Effectiveness and Performance of the Public Sector
D. Brian Marson
APO International Advisor
Colombo, June 2015
Improving performance and accountability -- Measures in the Irish civil servi...OECD Governance
The document discusses reforms to improve performance and accountability in the Irish Civil Service. It outlines a new strategic planning framework that better aligns departmental business plans with government priorities. It also details the design of a new robust performance review process for senior civil servants, including Secretaries General and Assistant Secretaries. The new system focuses performance objectives on policy, management, leadership, and collaboration. It aims to make individual objectives cascaded from organizational goals and increase transparency through peer accountability.
Implementing Spending Reviews: Dilemmas and Choices by Martin Kelleners OECD Governance
Presentation by Martin Kelleners at the 10th annual meeting of the Senior Budget Officials Performance and Results Network held on 24-25 November 2014. Find more information at http://www.oecd.org/gov/budgeting
Australian Performance Based Budgeting (PBB) – an outline of the steps taken ...Oswar Mungkasa
The document outlines the 5 stages Australia took to implement performance-based budgeting reforms over 20 years:
1) Initial implementation of program budgets with performance indicators in the mid-1980s.
2) Financial management training of agencies in the late 1980s.
3) Introducing operating cost flexibility for agencies in the late 1980s and 1990s through expanded running cost budgets and new financial laws.
4) Changing evaluation frameworks over time to focus more on outcomes.
5) Increasing accountability requirements through new laws and reporting to Parliament and strategic reviews by Cabinet from the 2000s.
Workshop Session I: Public Expenditure Financial Accountability (PEFA) Assess...icgfmconference
Workshop Session I: Public Expenditure Financial Accountability (PEFA) Assessment
Frans Ronsholt, Head, PEFA Secretariat and Franck Bessette, PFM Expert PEFA
Secretariat
The first session presents the background, objectives and activities of the PEFA program as
well as the content and methodology of the PFM Performance Measurement Framework.
The session also discusses implementation issues and global adoption of the Framework
Publilc sector productivity - Patrick Dunleavy, United KingdomOECD Governance
This presentation was made by Patrick Dunleavy, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Understanding progress to date in Ireland's reform of its budgetary architect...OECD Governance
Presentation by Fiachra Kennedy, Ireland, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015.
This timeline summarizes key events from 1865-1912:
1) Several important inventions and developments occurred such as the telephone (1876), light bulb (1880), and airplane flight (1903).
2) Social movements emerged such as the Populist party (1892), women's suffrage, and labor unions like the American Federation of Labor (1886).
3) Native American history saw events like the Battle of Little Bighorn (1876), Wounded Knee Massacre (1890), and Dawes Act (1887) which broke up reservations.
4) Racial segregation intensified during this period through Jim Crow laws and the Plessy v. Ferguson Supreme Court decision
Measuring performance: UK experience -- Simon Madden & Johannes Wolff, Unite...OECD Governance
Presentation by Simon Madden and Johannes Wolff, United Kingdom, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
Richard Hext has over 25 years of experience as a professional accountant specializing in corporate finance, accounting, and investment strategies. He has extensive expertise in finance, project management, and change management across banking, financial services, and global industries. [He provides financial management, drives cost savings, mitigates risks, and helps organizations achieve business and strategic goals.] Richard Hext has held senior financial roles at major companies including Lloyds Banking Group, UBS, and Aviva.
Evaluating the performance of OECD Committees -- Kevin Williams, OECD Secreta...OECD Governance
Presentation by Kevin Williams, OECD Secretariat, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015
Tools for spending review in Japan and Key performance indicator utilisation ...OECD Governance
The document discusses various tools used for spending review in Japan, including national audits, policy evaluations, budget execution surveys, and administrative program reviews. It provides details on each tool, such as the organizations that conduct them and how the results are used. The document also discusses key performance indicators and gives examples of potential KPIs in areas like social security, social infrastructure, and education. It emphasizes clarifying the timing, targets, and organizations responsible for reforms and establishing quantitative benchmarks to evaluate effects on expenditures and growth.
The need for improvement in Public Expenditure and Financial Accountability (...John Leonardo
This presentation investigates why repeated Public Expenditure and Financial Accountability (PEFA) assessments of some government public financial management (PFM) systems often result in continuing low scores for some PFM performance indicators (PIs). It highlights the importance of good PFM and suggests the ongoing recording of low PI scores in numerous repeated PEFA assessments may arise because the identification of the broader institutional causes of poor PFM performance is currently excluded from the PEFA methodology. Consequently, PFM reform programmes designed at present following PEFA assessments may not necessarily address the institutional causes of poor PFM performance. A change to the PEFA methodology is recommended by way of the introduction of wider institutional assessments, where appropriate, to ensure action is taken in PFM reform programmes to tackle identified institutional causes of poor PFM performance.
Incentivising good performance - Friederike Schwarzendorfer, AustriaOECD Governance
Presentation by Friederike Schwarzendorfer, Austria, for the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Incentivising good performance - Miguel Castro Coelho, PortugalOECD Governance
This presentation was made by Miguel Castro Coelho, Portugal, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Delivering on results - Evidence-based decision making through better metrics...OECD Governance
Presentation by Kiran Hanspal, Canada, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
Canadian Best Practices in Measuring Efficiency,Effectiveness and Performance of the Public Sector
D. Brian Marson
APO International Advisor
Colombo, June 2015
Improving performance and accountability -- Measures in the Irish civil servi...OECD Governance
The document discusses reforms to improve performance and accountability in the Irish Civil Service. It outlines a new strategic planning framework that better aligns departmental business plans with government priorities. It also details the design of a new robust performance review process for senior civil servants, including Secretaries General and Assistant Secretaries. The new system focuses performance objectives on policy, management, leadership, and collaboration. It aims to make individual objectives cascaded from organizational goals and increase transparency through peer accountability.
Implementing Spending Reviews: Dilemmas and Choices by Martin Kelleners OECD Governance
Presentation by Martin Kelleners at the 10th annual meeting of the Senior Budget Officials Performance and Results Network held on 24-25 November 2014. Find more information at http://www.oecd.org/gov/budgeting
Australian Performance Based Budgeting (PBB) – an outline of the steps taken ...Oswar Mungkasa
The document outlines the 5 stages Australia took to implement performance-based budgeting reforms over 20 years:
1) Initial implementation of program budgets with performance indicators in the mid-1980s.
2) Financial management training of agencies in the late 1980s.
3) Introducing operating cost flexibility for agencies in the late 1980s and 1990s through expanded running cost budgets and new financial laws.
4) Changing evaluation frameworks over time to focus more on outcomes.
5) Increasing accountability requirements through new laws and reporting to Parliament and strategic reviews by Cabinet from the 2000s.
Workshop Session I: Public Expenditure Financial Accountability (PEFA) Assess...icgfmconference
Workshop Session I: Public Expenditure Financial Accountability (PEFA) Assessment
Frans Ronsholt, Head, PEFA Secretariat and Franck Bessette, PFM Expert PEFA
Secretariat
The first session presents the background, objectives and activities of the PEFA program as
well as the content and methodology of the PFM Performance Measurement Framework.
The session also discusses implementation issues and global adoption of the Framework
Publilc sector productivity - Patrick Dunleavy, United KingdomOECD Governance
This presentation was made by Patrick Dunleavy, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Understanding progress to date in Ireland's reform of its budgetary architect...OECD Governance
Presentation by Fiachra Kennedy, Ireland, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015.
This timeline summarizes key events from 1865-1912:
1) Several important inventions and developments occurred such as the telephone (1876), light bulb (1880), and airplane flight (1903).
2) Social movements emerged such as the Populist party (1892), women's suffrage, and labor unions like the American Federation of Labor (1886).
3) Native American history saw events like the Battle of Little Bighorn (1876), Wounded Knee Massacre (1890), and Dawes Act (1887) which broke up reservations.
4) Racial segregation intensified during this period through Jim Crow laws and the Plessy v. Ferguson Supreme Court decision
CIPFA is campaigning for stronger government accounting and auditing standards globally through partnerships with international agencies, governments, and professional organizations. They are working to promote the adoption of accrual accounting standards like IPSAS and establish a global public finance profession through qualifications and training programs. CIPFA is currently leading public financial management reform initiatives in countries like Bangladesh, Sri Lanka, Nigeria, and across Africa through training and assistance with adopting accrual standards. They advocate for a bottom-up, locally led approach to professionalization that develops sustainable national public finance capacities over the long term.
O documento discute a importância da avaliação educacional realizada por professores em sala de aula para acompanhar o progresso dos alunos. A avaliação deve ser integrada ao ensino e usada para orientação, planejamento e replanejamento das atividades. Os professores devem criar diversos tipos de atividades avaliativas e refletir sobre elas para melhor entenderem as aprendizagens dos alunos.
Ebook ini berisi tulisan-tulisan warga forum ubuntu-indonesia.com yang dibuat untuk keperluan belajar dan dapat disebarluaskan sepanjang bermanfaat tanpa dimaksudkan untuk kepentingan komersial. Ebook ini terdiri dari tujuh bab yang membahas instalasi, konfigurasi hardware, pengaturan desktop, optimalisasi, aplikasi, konektivitas jaringan, serta tips dan trik penggunaan ubuntu.
The document describes various aspects of a school including the school itself, classrooms, patio, students, teachers, teacher's room, library, and secretary. It notes that the school is a place for learning and studying for life. Classrooms are where classes are held and the patio is the outdoor area. Students are also known as classmates or pupils and teachers instruct in primary and high schools but professors teach in universities and colleges. The teacher's room is a place for teachers to rest or take breaks and the library is where books and readings can be found, requiring silence. The secretary refers to both the administrative staff member and their office.
Rob Whiteman's presentation to CIPFA Brussels and the Federation of European Accountants (Fédération des Experts Comptables Européens) on 31 October 2013
The document proposes a face recognition method called Laplacianface that uses Locality Preserving Projection (LPP) to map face images into a face subspace. Existing methods like PCA and LDA have disadvantages like less accuracy and not dealing with manifold structure. LPP is presented as a general method for manifold learning that overcomes these issues. The proposed system applies LPP to reduce faces to lower dimensions for recognition. Modules include image manipulation, testing, and form design for entering, identifying, and matching faces. The system could benefit applications like access for the visually impaired.
Dokumen tersebut memberikan definisi operasional dan jenjang pelaksanaan untuk berbagai kegiatan sanitarian, mulai dari persiapan pelaksanaan kegiatan seperti perencanaan, studi kelayakan, hingga pengawasan dan pengamatan lingkungan kesehatan.
Muhammad Mustafa Rizvi has over 12 years of experience as a civil draughtsman. He currently works as the Head of Draughtsmen at REDCO International in Doha, Qatar, where he supervises a team of 30 draftsmen producing shop drawings. He has extensive experience drafting structures for precast concrete projects in Qatar and structural steel projects across the Gulf region. Rizvi received his diploma in civil drafting from Multan, Pakistan and is proficient in various CAD software programs.
The objective of Student information System is to allow the administrator
of any organization to edit and find out the personal details of a student and
allows the student to keep up to date his profile .It’ll also facilitate keeping
all the records of students, such as their id, name, mailing address, phone
number, DOB etc. So all the information about an student will be available
in a few seconds.
Overall, it’ll make Student Information Management an easier job for the
administrator and the student of any organization. The main purpose of this SRS document is to illustrate the requirements of the project Student information System and is intended to help any organization to maintain and manage its student’s personal data.
Recent public financial management publications and other resourcesicgfmconference
The document summarizes several recent publications related to public financial management:
1) It reviews a guide on the prerequisites for developing a medium-term expenditure framework in developing countries and lessons from countries where MTEFs have succeeded and failed.
2) It summarizes a World Bank report on public financial management reforms in the Middle East and North Africa that identifies successful, mixed, and challenging reforms and provides lessons.
3) It briefly describes a paper that uses PEFA assessments to analyze trends in public financial management reforms in Africa and identifies themes around budgets, implementation gaps, and actor concentration.
Developments in performance budgeting - Zulkhairil Amar Mohamad, MalaysiaOECD Governance
This presentation was made by Zulkhairil Amar Mohamad, Malaysia, at the 14th OECD-Asian Senior Budget Officials Meeting held in Bangkok, Thailand, on 13-14 December 2018
The Rural Finance Programme in Zambia aims to improve livelihoods through increased access to sustainable financial services. It targets about 150,000 rural households and is managed by a Programme Management Unit. Key challenges include delays in procurement due to lack of capacity and not being allowed to use standalone accounting software. However, the programme adheres to loan covenants and produces qualified audit reports on time through the competence and teamwork of its staff. Regular reporting and involvement of ministry staff help ensure transparency and accountability.
This document summarizes a research seminar on public finance that covered several topics:
1. Budgeting terminologies and concepts such as the budget, balanced budget, deficits, and appropriations.
2. Philippine budgetary laws from 1936 to 2019 that established institutions and reformed the budget system.
3. Budget reforms in the Philippines including the Program Expenditure Classification and the Unified Reporting System to improve performance-informed budgeting.
4. Financial management systems like the Government Integrated Financial Management Information System and Budget and Treasury Management System that aim to integrate processes and increase transparency.
The document discusses Kenya's Medium Term Expenditure Framework (MTEF) budgeting process. The MTEF was introduced in 1997 to address weaknesses in public expenditure management. It aims to create fiscal discipline, efficient resource allocation, and continuity in the budget process. The MTEF involves sector work groups preparing proposals within resource ceilings set by the Treasury. Performance has been mixed due to challenges including unrealistic budgeting, lack of long-term strategy, and political interference.
OECD best practices for performance budgeting - Jon BLÖNDAL, OECDOECD Governance
The document outlines draft OECD best practices for performance budgeting based on decades of experience in OECD countries. It aims to distill lessons learned and offer guidance to countries updating or newly adopting performance budgeting systems. It provides 7 key recommendations: 1) Clearly defining objectives and stakeholders, 2) Linking budgets to strategic goals, 3) Adapting to policy needs, 4) Managing performance information, 5) Creating supporting infrastructure, 6) Ensuring evaluation and oversight, and 7) Incentivizing performance-oriented behavior. Each recommendation includes further context and considerations.
OECD Best Practices for Performance budgeting - Ivor Beazley, OECDOECD Governance
This presentation was made by Ivor Beazley, OECD, at the 13th Annual meeting on Performance and Results held at the OECD Headquarters on 16-17 November 2017
Best practices for performance budgeting - Ivor BEAZLEY, OECDOECD Governance
This presentation was made by Ivor BEAZLEY, OECD at the 13th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 14-15 December 2017
NAP Training Viet Nam - Mainstreaming Climate Change Adaptation into Planning...UNDP Climate
Mainstreaming climate change adaptation into planning and budgeting processes is supported by the UNDP. Mainstreaming involves integrally reflecting climate risks and adaptation options in decision-making at various policy levels and stages. The core elements of the mainstreaming process include integrating adaptation strategies into policies, costing priority adaptation actions, establishing institutional arrangements, integrating adaptation actions into planning and budgeting systems, and establishing monitoring and evaluation systems. Effective climate budgeting can help implement adaptation plans by translating policy into action through national and local budgets. Challenges to mainstreaming include limited understanding of climate impacts, lack of incentives, and weak institutional coordination.
The document discusses financial management reforms in India. It defines public finance management and outlines some of the traditional approaches. It notes recommendations have been made to shift the focus from inputs to outcomes, adopt a medium-term budget framework aligned with plans and accounts, and provide greater autonomy and decentralization. Weaknesses in the budgetary process are also summarized, including unrealistic estimates, a lack of coordination between policy, planning and budgeting, and an overemphasis on inputs over outcomes.
Priority Based Budgeting - How to respond to Downturn and AusterityMalcolm Anthony
Priority Based Budgeting [PBB] is a robust, participative process that enables organisations to achieve a balanced financial plan, even in the most challenging environments.
PBB has been helping organisations achieve challenging financial and operational goals for over thirty years. Unsurprisingly it has seen a significant resurgence in interest and uptake since 2008 as organisations, around the world, have sought to manage the implications of downturn and fiscal austerity.
PBB teaches managers, at all levels in an organisation, to manage their own destiny and deliver change that they and their teams truly believe in. Change which also, collectively, results in the achievement of the organisations wider goals.
Speech by Avdullah Hoti, Minister of finance, Kosovo, made at the regional conference on Public Administration Reform Challenges in Western Balkan Countries held at the OECD in Paris, 4 December 2015.
Long-Term Financial Planning: Building The CaseKevin Knutson
Long-term financial planning can help local governments anticipate issues, prioritize services, and build trust with citizens. Elected officials are key stakeholders that should be engaged through a strategic planning process and linked budgeting to approve critical assumptions. Financial planning can transform finance officers into strategic partners and help employees analyze financial positions and develop strategies. The public can provide input through surveys, community meetings, and reports to establish a "value rating" of citizen satisfaction.
The document discusses introducing financial management and control (FMC) reforms in Georgia. It outlines several key points:
1. The current financial control system focuses solely on budget compliance and does not consider value for money or managerial accountability. Introducing FMC would address these issues.
2. The main problems with the current system are weak organizational management and a lack of managerial accountability. FMC would establish clear responsibilities for managers to improve performance.
3. Introducing FMC should be done gradually in three stages - financial control, managerial control, and then full financial management. Each stage requires pilot testing before full implementation. The goal is to improve value for money and financial awareness over time.
The document outlines Zambia's Public Financial Management Reform Strategy for 2019-2022. It discusses reforms in six key areas: 1) Integrated planning and budgeting, 2) Effective internal control for budget execution, 3) Increasing revenue mobilization, 4) Transparent reporting of financial and service delivery performance, 5) Effective external scrutiny of performance, and 6) Moving toward fiscal decentralization. For each area, it discusses the ideal state, current challenges, and strategic reform priorities. The strategy was developed through stakeholder consultations to ensure government ownership of reforms. While the previous reform strategy saw mixed success, achievements like rolling out an integrated financial management system provide a foundation to build on.
The document discusses budgets and budgetary control. It defines a budget as a written plan of action prepared in advance based on objectives to be attained, expressed in monetary and/or physical units. Budgets are prepared for the implementation of management policy and may provide sales targets or production targets. Budgets are used as a means of control by comparing actual results to the budget and taking corrective action for deviations. Budgetary control refers to using budgets to control a firm's activities.
This document provides a monitoring and evaluation framework for the Economic Development Department of an unnamed city. It outlines the legislative and policy context for monitoring and evaluation in the local government. It describes the methodology used to develop the framework, which included a literature review, reviewing department documents, and consulting with staff. The framework is intended to establish common understanding of key monitoring and evaluation principles and provide the foundation for tracking the performance of the department and its projects in achieving their objectives. It outlines the planning, monitoring, evaluation, reporting, and feedback phases to put the framework into practice.
The document summarizes the structure and functions of the SWG-ARD (Sector Working Group for Agriculture and Rural Development) in Laos. It discusses the two Vientiane Declarations that guide development cooperation, the role of the SWG-ARD Secretariat, key functions and achievements of the SWG-ARD, and remaining challenges.
Similar to Rob Whiteman presentation to CIPFA Central Governmet Conference (20)
1. Elemental Economics - Introduction to mining.pdfNeal Brewster
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
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Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby...Donc Test
Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby, Hodge, Verified Chapters 1 - 13, Complete Newest Version Solution Manual For Financial Accounting, 8th Canadian Edition by Libby, Hodge, Verified Chapters 1 - 13, Complete Newest Version Solution Manual For Financial Accounting 8th Canadian Edition Pdf Chapters Download Stuvia Solution Manual For Financial Accounting 8th Canadian Edition Ebook Download Stuvia Solution Manual For Financial Accounting 8th Canadian Edition Pdf Solution Manual For Financial Accounting 8th Canadian Edition Pdf Download Stuvia Financial Accounting 8th Canadian Edition Pdf Chapters Download Stuvia Financial Accounting 8th Canadian Edition Ebook Download Stuvia Financial Accounting 8th Canadian Edition Pdf Financial Accounting 8th Canadian Edition Pdf Download Stuvia
2. Elemental Economics - Mineral demand.pdfNeal Brewster
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
5 Tips for Creating Standard Financial ReportsEasyReports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
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Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
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The Rise of Generative AI in Finance: Reshaping the Industry with Synthetic DataChampak Jhagmag
In this presentation, we will explore the rise of generative AI in finance and its potential to reshape the industry. We will discuss how generative AI can be used to develop new products, combat fraud, and revolutionize risk management. Finally, we will address some of the ethical considerations and challenges associated with this powerful technology.
BONKMILLON Unleashes Its Bonkers Potential on Solana.pdfcoingabbar
Introducing BONKMILLON - The Most Bonkers Meme Coin Yet
Let's be real for a second – the world of meme coins can feel like a bit of a circus at times. Every other day, there's a new token promising to take you "to the moon" or offering some groundbreaking utility that'll change the game forever. But how many of them actually deliver on that hype?
4. www.cipfa.org
NAO report - Improvements in
Government FM
Greater recognition of the strategic importance of the
finance profession
Finance Leadership Group has established the Finance
Transformation Programme to position finance at the centre
of decision-making
Qualified finance professionals are better represented at
senior levels in Whitehall
Improvements in key financial processes, such as the Clear
Line of Sight and WGA initiatives
Government taking positive steps with the aim of improving
management information.
5. www.cipfa.org
NAO report - Scale of FM challenges
Redesigning and transforming public services so
they operate sustainably in context of further
spending reductions and demand increases.
Treasury to provide more effective central
leadership, to support public bodies in providing
services at permanently lower cost.
Chances of success much greater if financial
managers are central to decision-making.
Integrate FM fully within processes to design and
implement effective target operating models
Financial impacts of all options should be key factor
in decision-making by finance and non-finance
professionals alike.
6. www.cipfa.org
How HMT can within existing budgets and preserving
single point accountability to Parliament for financial
stewardship that the accounting officer provides
Improve quality and consistency of management
information flows between Treasury and departments
to ensure these are of the right quality to enable
effective risk-management and decision making across
Government
Strengthen the role of the Head of the Government
Finance Profession in promoting and assuring improved
financial capability – skills, systems and processes –
across government (considering also the interaction of
this role with the Treasury)
HMT FM Review - 1
7. www.cipfa.org
HMT FM Review - 2
How HMT can within existing budgets and preserving single
point accountability to Parliament for financial stewardship
that the accounting officer provides
Ensure right levels of delegated authorities and
approvals are in place to ensure both tight spending
control and appropriate flexibility for those departments
with proven financial management capability
Create a more streamlined, coherent set of central
appraisal and approval process for projects and
programmes outside those delegations
7
8. www.cipfa.org
CIPFA Thinks … 1
Capital and revenue expenditure decisions must be taken in a coherent
and joined-up way that is proportionate to the level of financial and
other risks involved in both the short and longer terms by:
Being set in the context of short, medium and long term financial
and delivery risks
Considering capital and revenue impacts together
Replacing fixed delegation limits with ranges
Linking delegation levels with risk assessments
Drawing on FM model outputs and relevant internal and external
audit reports
HMT matching skills and experience to the risk and complexity of
departments
Requiring medium term expenditure frameworks from all major
departments
9. www.cipfa.org
The quality and consistency of management information flows
between departments and the Treasury needs to be improved
through:
Appropriations on the basis of output targets
Increased use of shared services
Widespread adoption of the Common Chart of Accounts
Mid-year closedowns and coordinated intra-government
balance agreement processes
Incentivising accurate expenditure and cash flow forecasting
Publishing FM Model assessments and agreed action plans
CIPFA Thinks … 2
10. www.cipfa.org
The role of the Head of the Government Finance Profession needs to be
strengthened through:
Being a full-time role based in HM Treasury
Having a dotted line professional leadership relationship with all DGs
Finance, including input to their appraisals based on the quality of
information and other interactions with HMT
Being directly involved in the development of the budgetary and
performance frameworks
Finance being recognised as fundamental to the management of
Government rather than just another profession
Ensuring the FM Model is run regularly in all main departments, and
having access to the results
Evaluating the FM Model results to develop best practice guidance and
training
Monitoring progress of FM Model implementation plans
Coordinating CPD training to ensure balance and that FM weak spots are
addressed
CIPFA Thinks … 3
11. cipfa.org.ukwww.cipfa.org
What’s CIPFA already doing?
Supporting finance professionals across government
― Training/CPD
― Conferences
― Talent Programmes
Central Government Panel
CIPFA FM Reviews
Financial Management Panel
Support Treasury/FLG
― review/consultation
― Talent programme
12. cipfa.org.ukwww.cipfa.org
What we plan to do
Support HMT Review
Use our pan public sector expertise to support
Government bodies – lead innovation and using unique
position to bring sectors together
Be a champion for public service
Promote good PFM across all sectors
Start a debate about the role of the CFO and need for
protection of officials