The document discusses budgeting and performance measurement in government. It covers the objectives of budgeting like prioritizing goals and demonstrating stewardship. It describes different budgeting approaches and explains the budgeting process. It also discusses integrating planning, budgeting, and performance measurement to focus on goals. Managerial tools like total quality management, balanced scorecards, and activity-based costing are presented to improve performance. The document concludes that governments prepare budgets to demonstrate compliance and accountability while communicating performance information to stakeholders.
Budget integration, program budgeting and reengineering of business processesJean-Marc Lepain
This document discusses budget integration and reengineering business processes in line ministries in Afghanistan. It outlines integrating development and operating budgets, introducing program-based and performance-based budgeting, and changing organizational structures. This involves merging administrative departments, decentralizing planning, and creating finance departments. The changes will require new budget classifications, gradual implementation, and significant change management to address cultural and process changes.
Budget reforms, program budgeting and sub national budgeting in AfghanistanJean-Marc Lepain
The document discusses budget reforms and sub-national budgeting in Afghanistan. It outlines the process of integrating provincial budgets into the national budgeting process through program budgeting. Key points include:
- Line ministries will adopt program budgeting to better reflect provincial activities and priorities set in the Afghanistan National Development Strategy.
- Provincial budgeting will allocate resources across provinces equitably based on needs assessments to improve service delivery.
- Pilot line ministries and provinces will test the new budget integration and provincial budgeting processes.
- Provincial development committees will provide input to line ministries' provincial budgets and strategies to ensure local development needs are addressed.
This document discusses the design of a budget entity regulatory framework. It begins by defining a budget entity regulatory framework and its objectives, which include organizing the budget system and transitioning to program and results-based budgeting. It describes identifying budget entities and their attributes across five dimensions: nomenclature and hierarchy, budget execution rules, fund transfer rules, budget formulation rules, and regulatory framework. The document outlines considerations for fiscal decentralization and program budgeting. It provides a methodology for developing the regulatory framework and discusses implementation, including linking it to the financial management information system and budget classification.
ASPA Presentation - Performance Budgeting at the State Level (3-2014)John Kamensky
Most State Governments Use Performance Budgeting (or Budgeting for Results). A Team of Researchers from American University Assess Progress and Provide Case Examples at a Panel at the annual national conference of the American Society for Public Administration, March 2014, in Washington, DC.
Budgeting system, Line-Item, Lump sum and PPBSrey castro
This document discusses different government budgeting systems, including line-item budgeting, lump sum budgeting, and program-planning budgeting. It provides examples and discusses the strengths and weaknesses of each system. Line-item budgeting lists expenditures by object without regard for programs, while lump sum budgeting uses broad expenditure categories. Program-planning budgeting stresses linking planning and budgeting to achieve national development objectives. The document also discusses the Philippine experience with these different budgeting approaches.
Budget is a financial and non-financial framework in terms of cash flows that guides governments, private organizations and individuals in achieving their desired objectives in a particular period if it is properly, adequately and realistically prepared. The long standing and familiar incremental budget has been faulted by various stakeholders hence, the contemplation for an alternative system known as zero-based budgeting (ZBB). The first objective of this study is to find out whether or not the theoretical benefits accruable to ZBB can motivate the governments’ ministries, departments and agencies to adopt and implement the proposed new system? The second objective is to determine whether or not the budgeting system has any relationship with budget implementation. Questionnaire was used in collecting data from the budget stakeholders. Descriptive statistics and simple regression were adopted in analyzing the data. It is established that the theoretical benefits accruable to ZBB can influence the adoption and implementation of the proposed ZBB. It is also revealed that the proposed budgeting system has a strong relationship with implementation. The study recommends that, despite the support for the ZBB, the current incremental budgeting system would have to be reviewed for reference into adopting and implementing the ZBB since it will be the basis for the new system. It is also recommended that the coming into operation of the new system should be a gradual process in the form of test running it to address the acknowledged challenges in the proposed system before it can be fully implemented. In addition, there should be seriousness in the whole exercise.
Shared Services Canada - Reports on Plans and Priorities 2014-2015KBIZEAU
Shared Services Canada's (SSC) 2014-15 Report on Plans and Priorities outlines its priorities and plans for the upcoming fiscal year. SSC was created to transform and standardize how the Government of Canada manages its IT infrastructure. Key priorities include consolidating email, data center, and telecommunications services while improving security and generating savings. SSC will continue establishing data centers and consolidating networks to reduce costs and improve performance. The report provides details on SSC's strategic outcome, programs, planned expenditures, and contributions to government priorities.
The document summarizes performance budgeting approaches used by several US states and municipalities. It discusses how states like Arizona, Maryland, Texas, Virginia, and Washington incorporate performance measures and information into their budget processes. It also provides examples of performance budgeting efforts in the cities of Long Beach, California and Maricopa County, Arizona, describing the key components of their managing for results initiatives.
Budget integration, program budgeting and reengineering of business processesJean-Marc Lepain
This document discusses budget integration and reengineering business processes in line ministries in Afghanistan. It outlines integrating development and operating budgets, introducing program-based and performance-based budgeting, and changing organizational structures. This involves merging administrative departments, decentralizing planning, and creating finance departments. The changes will require new budget classifications, gradual implementation, and significant change management to address cultural and process changes.
Budget reforms, program budgeting and sub national budgeting in AfghanistanJean-Marc Lepain
The document discusses budget reforms and sub-national budgeting in Afghanistan. It outlines the process of integrating provincial budgets into the national budgeting process through program budgeting. Key points include:
- Line ministries will adopt program budgeting to better reflect provincial activities and priorities set in the Afghanistan National Development Strategy.
- Provincial budgeting will allocate resources across provinces equitably based on needs assessments to improve service delivery.
- Pilot line ministries and provinces will test the new budget integration and provincial budgeting processes.
- Provincial development committees will provide input to line ministries' provincial budgets and strategies to ensure local development needs are addressed.
This document discusses the design of a budget entity regulatory framework. It begins by defining a budget entity regulatory framework and its objectives, which include organizing the budget system and transitioning to program and results-based budgeting. It describes identifying budget entities and their attributes across five dimensions: nomenclature and hierarchy, budget execution rules, fund transfer rules, budget formulation rules, and regulatory framework. The document outlines considerations for fiscal decentralization and program budgeting. It provides a methodology for developing the regulatory framework and discusses implementation, including linking it to the financial management information system and budget classification.
ASPA Presentation - Performance Budgeting at the State Level (3-2014)John Kamensky
Most State Governments Use Performance Budgeting (or Budgeting for Results). A Team of Researchers from American University Assess Progress and Provide Case Examples at a Panel at the annual national conference of the American Society for Public Administration, March 2014, in Washington, DC.
Budgeting system, Line-Item, Lump sum and PPBSrey castro
This document discusses different government budgeting systems, including line-item budgeting, lump sum budgeting, and program-planning budgeting. It provides examples and discusses the strengths and weaknesses of each system. Line-item budgeting lists expenditures by object without regard for programs, while lump sum budgeting uses broad expenditure categories. Program-planning budgeting stresses linking planning and budgeting to achieve national development objectives. The document also discusses the Philippine experience with these different budgeting approaches.
Budget is a financial and non-financial framework in terms of cash flows that guides governments, private organizations and individuals in achieving their desired objectives in a particular period if it is properly, adequately and realistically prepared. The long standing and familiar incremental budget has been faulted by various stakeholders hence, the contemplation for an alternative system known as zero-based budgeting (ZBB). The first objective of this study is to find out whether or not the theoretical benefits accruable to ZBB can motivate the governments’ ministries, departments and agencies to adopt and implement the proposed new system? The second objective is to determine whether or not the budgeting system has any relationship with budget implementation. Questionnaire was used in collecting data from the budget stakeholders. Descriptive statistics and simple regression were adopted in analyzing the data. It is established that the theoretical benefits accruable to ZBB can influence the adoption and implementation of the proposed ZBB. It is also revealed that the proposed budgeting system has a strong relationship with implementation. The study recommends that, despite the support for the ZBB, the current incremental budgeting system would have to be reviewed for reference into adopting and implementing the ZBB since it will be the basis for the new system. It is also recommended that the coming into operation of the new system should be a gradual process in the form of test running it to address the acknowledged challenges in the proposed system before it can be fully implemented. In addition, there should be seriousness in the whole exercise.
Shared Services Canada - Reports on Plans and Priorities 2014-2015KBIZEAU
Shared Services Canada's (SSC) 2014-15 Report on Plans and Priorities outlines its priorities and plans for the upcoming fiscal year. SSC was created to transform and standardize how the Government of Canada manages its IT infrastructure. Key priorities include consolidating email, data center, and telecommunications services while improving security and generating savings. SSC will continue establishing data centers and consolidating networks to reduce costs and improve performance. The report provides details on SSC's strategic outcome, programs, planned expenditures, and contributions to government priorities.
The document summarizes performance budgeting approaches used by several US states and municipalities. It discusses how states like Arizona, Maryland, Texas, Virginia, and Washington incorporate performance measures and information into their budget processes. It also provides examples of performance budgeting efforts in the cities of Long Beach, California and Maricopa County, Arizona, describing the key components of their managing for results initiatives.
The document discusses the budgetary process in Pakistan. It begins by outlining the importance of public budgeting and financial management for allocating limited resources and meeting citizen demands. It then defines a government budget and explains how budgets reflect social priorities and political influences. The rest of the document details different aspects of the budgetary process in Pakistan including budget preparation, authorization, implementation, reporting and review. It also discusses different budgeting approaches and reforms to Pakistan's fiscal management.
The document discusses issues with Yemen's national budget, including a lack of integration between different budget components (operational, investment, subsidies, economic entities). It focuses on problems with the investment and economic entities budgets. The investment budget lacks feasibility studies and realistic costing, burdening future budgets. The economic entities budget treats state-owned enterprises as a single entity, obscuring deficits and risks. The document advocates separating commercial SOEs from budget entities and integrating all components into a unified, sustainable budget.
The document discusses the Planning Programming Budgeting System (PPBS) used in government settings. PPBS aims to integrate planning, programming, and budgeting functions to provide better analytical basis for program decision making. It establishes a structure to identify organizational objectives and courses of action to achieve goals. PPBS focuses on the front-end phases of planning, programming, and budgeting to inform operations and evaluation later on.
Public Expenditure Management: Allocative efficiency, forward estimates, publ...Shahril Budiman Png
This presentation address to finding the one function of Allocative efficiency as part of PEM objectives. In addtion, it has presented several research from Allen shick and collaboration the government expenditure in Indonesia and Malaysia with several exercise have been given to audience to understanding several practice concept.
Portfolio management and the ppbe process at the department of energy pptp6academy
This document discusses the implementation of portfolio management at the Department of Energy (DOE) and National Nuclear Security Administration (NNSA) to improve budget transparency and justification. It describes how the Planning, Programming, Budgeting, and Evaluation (PPBE) process was strengthened by developing a work breakdown structure and implementing a portfolio management system called the Objective Portfolio Planning and Management (OPPM) tool. The OPPM tool collects project data, allows for analysis of costs, dependencies and risks, and supports management reviews to provide full visibility and justification of budget requests. This enhanced transparency addresses prior Government Accountability Office findings about unknown total facility costs and unidentified stockpile services costs.
Portfolio management and the ppbe process at the department of energy white p...p6academy
This document discusses using portfolio management tools to improve the Planning, Programming, Budgeting, and Evaluation (PPBE) process for the National Nuclear Security Administration (NNSA). It describes how NNSA implemented Primavera Portfolio Management (PPM) to better track budgets at lower levels and make more informed decisions. PPM allows NNSA to group work into portfolios based on scope, location, and appropriation. This provides transparency into total costs and helps justify budget requests to Congress. The new system addresses issues found in a government audit and recommendations to better account for infrastructure and production costs across the nuclear security enterprise.
This document provides a concept note for updating Yemen's 2005 PFM (public financial management) reform action plan. It outlines the need to develop a new, consolidated action plan to coordinate PFM reforms and donor assistance. The document discusses weaknesses in previous plans and outlines recommendations for the structure and management of an updated action plan. Key points include dividing the new plan into emergency and consolidation phases, focusing on budget credibility, streamlining budget execution, accountability, and fiscal decentralization. The document also recommends establishing management structures like steering committees and a PFM reform secretariat to oversee plan implementation.
The PPBE process involves 4 concurrent and overlapping phases: Planning establishes long-term strategic priorities, Programming translates priorities into programs within budget constraints, Budgeting prices programs and develops the budget submission, and Execution monitors program spending. The process links strategic vision to resource allocation and ensures programs balance capabilities with available funds.
Altus Alliance 2016 - Performance-based Budgeting with QuesticaSparkrock
Presentation by Gerry McDonald on February 5th, 2016.
Whether you are a government, non-profit or educational organization, the term “Performance-Based budgeting” has probably started to creep into your organization’s vocabulary. The trend of requiring this type of budgeting in order to get funding for programs is on the rise. Join Questica as they present the best ways to introduce this type of budgeting at your organization. You’ll walk away from the presentation understanding how to better assign the metrics that matter.
The document discusses treasury management and debt management. It covers managing government bank accounts, financial planning and forecasts, and debt management. Specifically, it notes that the treasury must supervise all central government bank accounts. Financial planning includes preparing annual cash plans, monthly cash plans, and in-month forecasts to ensure cash flows align with budgets. Debt management policies aim to finance deficits and minimize borrowing costs, while promoting transparency and predictability.
Cambodia, decentralization and deconcentration; progress and issues, august 2011Jean-Marc Lepain
The document summarizes the progress and issues regarding decentralization and deconcentration reforms in Cambodia. It discusses several key points: 1) The reforms aim to redefine powers and responsibilities at the provincial, district, and municipal levels but have focused more on deconcentration than fiscal decentralization. 2) There are inconsistencies between laws governing sub-national administration and public finance that need to be resolved. 3) While expenditures are decentralized, budgeting remains centralized, and the reforms have focused more on deconcentration than decentralization of service delivery. Revising expenditure and revenue assignments according to responsibility transfers is still needed.
The document outlines the budget process and preparation steps for the Department of Education in the Philippines. It discusses:
1) The budget preparation begins in December with a call from the Department of Budget and Management. Each department prepares estimates following DBM guidelines.
2) Departments must submit budget requests with objectives, expenditures, programs and projects, staffing plans, and other required information.
3) The budget undergoes legislative authorization through hearings and debates. It details issues that can arise like inaccuracy, rigid decision making, and a focus only on financial outcomes rather than other priorities.
Laos: Evaluation of the Impact of Budget Norms on Budget Equalization Needs (...Jean-Marc Lepain
This document evaluates the macro-fiscal impact of introducing budget norms and equalizing funding needs across Lao PDR's general budget. It finds that disparities in per capita funding between provinces can reach 300% in some sectors and are not linked to objective criteria. Introducing budget norms over 6 years will close the initial 4.78% funding gap from equalization at less than 1% of the budget annually. However, absorbing increased budgets will require careful planning and monitoring to build absorption capacity in provinces. Budget norms face challenges from inaccurate provincial spending data and could require budget formulation and execution reforms. A phased-in 3-step implementation plan over 6 years is recommended.
Cambodia; assessing progress in public finance management reform july 2011Jean-Marc Lepain
The document summarizes Cambodia's progress in public financial management reforms since 2001. It outlines the following key points:
1) Early reform efforts from 2001-2004 had limited impact, but helped raise awareness of the need for PFM reform.
2) A new reform program was launched in 2005 focused on four platforms: budget credibility, financial accountability, budget policy linkages, and performance accountability.
3) Implementation of the first platform focusing on budget credibility from 2005-2009 was highly successful and established reliable budget execution and credibility.
The document provides an overview of public investment plans (PIPs) and the PIP process in Ghana. It discusses:
1) The definition of key concepts like public investment, PIP, and public investment management. A PIP is a comprehensive framework to systematically plan public investment based on a country's fiscal capacity.
2) Common issues with development policies like lack of costing, financing assessments, and coordination that can hinder effective PIP implementation.
3) The requirements for an effective public investment management system including appropriate legal frameworks, clear institutional roles, processes, and information systems.
4) The objectives of the PIP which include establishing an investment framework, presenting prioritized projects, and linking
An operational plan is a short-term annual work plan that describes how a department or agency will implement its strategic plan over a one-year period. It explains the strategies, goals, and activities that will be undertaken to advance the strategic plan during the upcoming fiscal year. The operational plan forms the basis for an annual budget request and justifies the funding needed to carry out the planned activities. Departments submit operational plans as part of their annual budget requests to receive funding to implement the plans.
This document provides an overview of different approaches to budgeting in the public sector, including incremental budgeting, zero-based budgeting, and alternative techniques such as priority-based budgeting, performance-based budgeting, and participatory budgeting. It summarizes the key advantages and disadvantages of each approach and includes examples of their application internationally. The document concludes by noting the challenges of budgeting under uncertain conditions and adjusting budgets over time.
stages of planning, programming and budgeting system (ppbs) Kavitha Ravi
The Planning, Programming, Budgeting System (PPBS) involves three main stages:
1) Planning which identifies goals and objectives for each major activity.
2) Programming which analyzes proposed programs to achieve objectives and estimates total costs.
3) Budgeting which performs cost/benefit analyses to select projects for funding.
The key advantages of PPBS are that it integrates program/project formulation, budget allocation, and evaluation in a systematic way. It also aims to maximize social benefits while prudently using scarce resources.
Budgetary Considerations in Governmental AccountingNeveenJamal
The main purpose of government is to provide a variety of services to their citizens.
Most of governmental resources are derived from those who pay taxes, but most tax payer do not pay taxes.
Therefore, It can be said that the various services provided by government must compete with each other for scarce resources.
Budget is a process that provides for accumulating resources and for allocating them among competing programs.
Yemen public financial management reforms: Background and way forwardJean-Marc Lepain
The document summarizes the background and issues with PFM reforms in Yemen. Key points include:
- Past PFM reform plans from 2005-2008 focused on an FMIS but failed to address broader budget credibility issues.
- A 2008 PEFA assessment found continued lack of budget credibility and weak PFM functions despite reform efforts.
- The new 2014-2015 reform plan aims to focus on restoring budget credibility and fiscal sustainability as pressing short-term priorities, while more ambitious long-term reforms require conditions like an elected government.
- PFM issues are closely tied to Yemen's deteriorating macroeconomic situation including heavy reliance on declining oil revenues and unsustainable subsidies. Comprehensive structural reforms are needed alongside any financial bail
The document discusses tips for achieving success in multi-level marketing (MLM). It recommends researching the company owners and history, looking for a stable company that has been in business for years. Prospective distributors should investigate the company's product range and how easy it is to join. The level of training and marketing materials provided by the company can also impact success, as distributors who receive more support will likely do better. MLM requires hard work and commitment over time to build a business.
The document discusses the budgetary process in Pakistan. It begins by outlining the importance of public budgeting and financial management for allocating limited resources and meeting citizen demands. It then defines a government budget and explains how budgets reflect social priorities and political influences. The rest of the document details different aspects of the budgetary process in Pakistan including budget preparation, authorization, implementation, reporting and review. It also discusses different budgeting approaches and reforms to Pakistan's fiscal management.
The document discusses issues with Yemen's national budget, including a lack of integration between different budget components (operational, investment, subsidies, economic entities). It focuses on problems with the investment and economic entities budgets. The investment budget lacks feasibility studies and realistic costing, burdening future budgets. The economic entities budget treats state-owned enterprises as a single entity, obscuring deficits and risks. The document advocates separating commercial SOEs from budget entities and integrating all components into a unified, sustainable budget.
The document discusses the Planning Programming Budgeting System (PPBS) used in government settings. PPBS aims to integrate planning, programming, and budgeting functions to provide better analytical basis for program decision making. It establishes a structure to identify organizational objectives and courses of action to achieve goals. PPBS focuses on the front-end phases of planning, programming, and budgeting to inform operations and evaluation later on.
Public Expenditure Management: Allocative efficiency, forward estimates, publ...Shahril Budiman Png
This presentation address to finding the one function of Allocative efficiency as part of PEM objectives. In addtion, it has presented several research from Allen shick and collaboration the government expenditure in Indonesia and Malaysia with several exercise have been given to audience to understanding several practice concept.
Portfolio management and the ppbe process at the department of energy pptp6academy
This document discusses the implementation of portfolio management at the Department of Energy (DOE) and National Nuclear Security Administration (NNSA) to improve budget transparency and justification. It describes how the Planning, Programming, Budgeting, and Evaluation (PPBE) process was strengthened by developing a work breakdown structure and implementing a portfolio management system called the Objective Portfolio Planning and Management (OPPM) tool. The OPPM tool collects project data, allows for analysis of costs, dependencies and risks, and supports management reviews to provide full visibility and justification of budget requests. This enhanced transparency addresses prior Government Accountability Office findings about unknown total facility costs and unidentified stockpile services costs.
Portfolio management and the ppbe process at the department of energy white p...p6academy
This document discusses using portfolio management tools to improve the Planning, Programming, Budgeting, and Evaluation (PPBE) process for the National Nuclear Security Administration (NNSA). It describes how NNSA implemented Primavera Portfolio Management (PPM) to better track budgets at lower levels and make more informed decisions. PPM allows NNSA to group work into portfolios based on scope, location, and appropriation. This provides transparency into total costs and helps justify budget requests to Congress. The new system addresses issues found in a government audit and recommendations to better account for infrastructure and production costs across the nuclear security enterprise.
This document provides a concept note for updating Yemen's 2005 PFM (public financial management) reform action plan. It outlines the need to develop a new, consolidated action plan to coordinate PFM reforms and donor assistance. The document discusses weaknesses in previous plans and outlines recommendations for the structure and management of an updated action plan. Key points include dividing the new plan into emergency and consolidation phases, focusing on budget credibility, streamlining budget execution, accountability, and fiscal decentralization. The document also recommends establishing management structures like steering committees and a PFM reform secretariat to oversee plan implementation.
The PPBE process involves 4 concurrent and overlapping phases: Planning establishes long-term strategic priorities, Programming translates priorities into programs within budget constraints, Budgeting prices programs and develops the budget submission, and Execution monitors program spending. The process links strategic vision to resource allocation and ensures programs balance capabilities with available funds.
Altus Alliance 2016 - Performance-based Budgeting with QuesticaSparkrock
Presentation by Gerry McDonald on February 5th, 2016.
Whether you are a government, non-profit or educational organization, the term “Performance-Based budgeting” has probably started to creep into your organization’s vocabulary. The trend of requiring this type of budgeting in order to get funding for programs is on the rise. Join Questica as they present the best ways to introduce this type of budgeting at your organization. You’ll walk away from the presentation understanding how to better assign the metrics that matter.
The document discusses treasury management and debt management. It covers managing government bank accounts, financial planning and forecasts, and debt management. Specifically, it notes that the treasury must supervise all central government bank accounts. Financial planning includes preparing annual cash plans, monthly cash plans, and in-month forecasts to ensure cash flows align with budgets. Debt management policies aim to finance deficits and minimize borrowing costs, while promoting transparency and predictability.
Cambodia, decentralization and deconcentration; progress and issues, august 2011Jean-Marc Lepain
The document summarizes the progress and issues regarding decentralization and deconcentration reforms in Cambodia. It discusses several key points: 1) The reforms aim to redefine powers and responsibilities at the provincial, district, and municipal levels but have focused more on deconcentration than fiscal decentralization. 2) There are inconsistencies between laws governing sub-national administration and public finance that need to be resolved. 3) While expenditures are decentralized, budgeting remains centralized, and the reforms have focused more on deconcentration than decentralization of service delivery. Revising expenditure and revenue assignments according to responsibility transfers is still needed.
The document outlines the budget process and preparation steps for the Department of Education in the Philippines. It discusses:
1) The budget preparation begins in December with a call from the Department of Budget and Management. Each department prepares estimates following DBM guidelines.
2) Departments must submit budget requests with objectives, expenditures, programs and projects, staffing plans, and other required information.
3) The budget undergoes legislative authorization through hearings and debates. It details issues that can arise like inaccuracy, rigid decision making, and a focus only on financial outcomes rather than other priorities.
Laos: Evaluation of the Impact of Budget Norms on Budget Equalization Needs (...Jean-Marc Lepain
This document evaluates the macro-fiscal impact of introducing budget norms and equalizing funding needs across Lao PDR's general budget. It finds that disparities in per capita funding between provinces can reach 300% in some sectors and are not linked to objective criteria. Introducing budget norms over 6 years will close the initial 4.78% funding gap from equalization at less than 1% of the budget annually. However, absorbing increased budgets will require careful planning and monitoring to build absorption capacity in provinces. Budget norms face challenges from inaccurate provincial spending data and could require budget formulation and execution reforms. A phased-in 3-step implementation plan over 6 years is recommended.
Cambodia; assessing progress in public finance management reform july 2011Jean-Marc Lepain
The document summarizes Cambodia's progress in public financial management reforms since 2001. It outlines the following key points:
1) Early reform efforts from 2001-2004 had limited impact, but helped raise awareness of the need for PFM reform.
2) A new reform program was launched in 2005 focused on four platforms: budget credibility, financial accountability, budget policy linkages, and performance accountability.
3) Implementation of the first platform focusing on budget credibility from 2005-2009 was highly successful and established reliable budget execution and credibility.
The document provides an overview of public investment plans (PIPs) and the PIP process in Ghana. It discusses:
1) The definition of key concepts like public investment, PIP, and public investment management. A PIP is a comprehensive framework to systematically plan public investment based on a country's fiscal capacity.
2) Common issues with development policies like lack of costing, financing assessments, and coordination that can hinder effective PIP implementation.
3) The requirements for an effective public investment management system including appropriate legal frameworks, clear institutional roles, processes, and information systems.
4) The objectives of the PIP which include establishing an investment framework, presenting prioritized projects, and linking
An operational plan is a short-term annual work plan that describes how a department or agency will implement its strategic plan over a one-year period. It explains the strategies, goals, and activities that will be undertaken to advance the strategic plan during the upcoming fiscal year. The operational plan forms the basis for an annual budget request and justifies the funding needed to carry out the planned activities. Departments submit operational plans as part of their annual budget requests to receive funding to implement the plans.
This document provides an overview of different approaches to budgeting in the public sector, including incremental budgeting, zero-based budgeting, and alternative techniques such as priority-based budgeting, performance-based budgeting, and participatory budgeting. It summarizes the key advantages and disadvantages of each approach and includes examples of their application internationally. The document concludes by noting the challenges of budgeting under uncertain conditions and adjusting budgets over time.
stages of planning, programming and budgeting system (ppbs) Kavitha Ravi
The Planning, Programming, Budgeting System (PPBS) involves three main stages:
1) Planning which identifies goals and objectives for each major activity.
2) Programming which analyzes proposed programs to achieve objectives and estimates total costs.
3) Budgeting which performs cost/benefit analyses to select projects for funding.
The key advantages of PPBS are that it integrates program/project formulation, budget allocation, and evaluation in a systematic way. It also aims to maximize social benefits while prudently using scarce resources.
Budgetary Considerations in Governmental AccountingNeveenJamal
The main purpose of government is to provide a variety of services to their citizens.
Most of governmental resources are derived from those who pay taxes, but most tax payer do not pay taxes.
Therefore, It can be said that the various services provided by government must compete with each other for scarce resources.
Budget is a process that provides for accumulating resources and for allocating them among competing programs.
Yemen public financial management reforms: Background and way forwardJean-Marc Lepain
The document summarizes the background and issues with PFM reforms in Yemen. Key points include:
- Past PFM reform plans from 2005-2008 focused on an FMIS but failed to address broader budget credibility issues.
- A 2008 PEFA assessment found continued lack of budget credibility and weak PFM functions despite reform efforts.
- The new 2014-2015 reform plan aims to focus on restoring budget credibility and fiscal sustainability as pressing short-term priorities, while more ambitious long-term reforms require conditions like an elected government.
- PFM issues are closely tied to Yemen's deteriorating macroeconomic situation including heavy reliance on declining oil revenues and unsustainable subsidies. Comprehensive structural reforms are needed alongside any financial bail
The document discusses tips for achieving success in multi-level marketing (MLM). It recommends researching the company owners and history, looking for a stable company that has been in business for years. Prospective distributors should investigate the company's product range and how easy it is to join. The level of training and marketing materials provided by the company can also impact success, as distributors who receive more support will likely do better. MLM requires hard work and commitment over time to build a business.
La Unión Europea ha propuesto un nuevo paquete de sanciones contra Rusia que incluye un embargo al petróleo. El embargo prohibiría las importaciones de petróleo ruso por mar y limitaría las importaciones por oleoducto. Sin embargo, Hungría, Eslovaquia y la República Checa se oponen al embargo al petróleo, ya que dependen en gran medida de las importaciones rusas.
Lean manufacturing themes 1.0 english versionAmine B-GAMRA
This document outlines a training program on Lean Manufacturing practices. It lists several Lean tools and concepts that will be covered in the training, including introduction to Lean, identifying root causes, 5S, risk assessment with FMEA, takt time, affinity diagrams, QRQC steps 1 and 2, PDCA, FTA, building control plans, 5 whys, SMED, poka-yoke and auto-quality. The training will total approximately 97 hours and cover topics such as process improvement philosophies, identifying issues, organizing workspaces, risk analysis, workflow analysis, problem solving tools, sustaining improvements and mistake proofing.
This document discusses the history of podcasting from its origins in the 1970s to its mainstream popularity in the 2000s. It began with services like Radio Computing that allowed radio stations to schedule music and talk content. In the 1990s, technologies like Mbone and Real Audio made streaming audio on the internet possible. RSS was developed in the late 1990s to allow subscription to frequently updated web feeds. In the early 2000s, podcasts began using RSS to distribute portable audio files, and Apple's support in 2005 boosted the medium's popularity. Today podcasts have significant commercial opportunities through various monetization strategies.
Network marketing relies on building relationships and recruiting a downline of distributors. Success depends on both making your own sales and supporting your downline to be successful. While it requires hard work, network marketing provides an equal opportunity for all and allows you to earn commissions from your own efforts and those you recruit. It can also help with personal and business skill development through networking.
Waves are formed by wind traveling across the ocean, with stronger and longer winds creating bigger waves. The document discusses boogie boarding, where one rides a boogie board on their stomach at the beach. It was written by Joseph Furlong in Room 6 at St Frances de Sales School.
O documento discute várias funções da arte ao longo da história, incluindo contar histórias, catequizar, protestar, decorar e expressar sentimentos. Apresenta exemplos de estilos e artistas como pintura rupestre, neoimpressionismo, fauvismo, expressionismo abstrato e arte urbana/grafite. Argumenta que a definição de arte está em constante transformação dependendo do contexto histórico e cultural.
1. A xilogravura usa madeira, a litogravura usa pedra e a calcogravura usa metal como matriz. A xilogravura tradicionalmente ilustra a literatura de cordel.
2. Os principais artistas do movimento Realista foram o escultor Rodin e os pintores Courbet e Millet. As cores primárias são vermelho, azul e amarelo, e as secundárias misturam duas primárias.
3. As cores complementares são opostas no círculo cromático e não possuem mistura de cores
This document provides information about a new tropical-inspired makeup collection from Mary Kay called Paradise Calling. It includes photos and descriptions of limited-edition eye colors, lip products, nail polishes and more. The collection was inspired by a trip to an exotic island by Mary Kay global makeup artist Sebastian Correa. The document also shares four tropical-inspired makeup looks created by Correa and provides photos of models wearing the new products.
1. O documento descreve a Missão Artística Francesa que chegou ao Rio de Janeiro em 1816 com o objetivo de fundar a primeira Academia de Arte no Brasil. 2. Faziam parte da missão os pintores Debret e Nicolas Antoine Taunay, além do escultor Auguste-Marie Taunay. 3. A missão contribuiu para a construção de um repertório visual sobre o Brasil através das obras e registros dos artistas.
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.
Budget control and budget making techniques in a hospitalmeghadevgan3
The document discusses various techniques for budget control and budget making. It begins by defining what a budget is and then discusses the differences between budgets, budgeting, and budget control. It outlines the key things a budget needs to do including projecting revenue, determining expenses, and predicting profits. The document then discusses various types of budgets such as time-based budgets, function-based budgets, and flexibility-based budgets. It also outlines the steps in the budgetary process including assessment, development, implementation, and evaluation. Finally, it discusses techniques for budgeting such as conventional budgeting, zero-based budgeting, and performance-based budgeting.
The document provides an overview of IPSAS 24 which deals with the presentation of budget information in financial statements. Some key points:
- IPSAS 24 provides guidance for public entities to include budget information and comparisons of actuals to budget in their financial statements.
- The objective is to demonstrate compliance with approved budgets and enhance transparency.
- Entities that make their approved budgets public must present comparisons of original or final budget to actual amounts in primary financial statements, with explanations for material differences.
- This ensures accountability by showing whether resources were obtained and used as planned in the approved budget.
Budgetary control involves companies establishing budgets for revenue, expenses, assets and liabilities in advance of an accounting period. Managers prepare functional budgets for their departments, which are then combined into a master budget. Actual performance is continuously compared to budgets to ensure plans are achieved or provide a basis for revision. Budgetary control coordinates activities, provides responsibility accounting, motivates managers, and establishes a system for planning and control through regular budget reviews.
The document discusses key concepts related to budgeting, budgetary accounting, and performance management in the public sector. It defines what a budget is, identifies the major components and principles of public budgets, and describes different budgetary approaches and the budget process, including preparation, legislative approval, execution, and accounting. The chapter also examines budgetary terminology, participation in budgeting, and alternative budgetary approaches like line-item, performance, and zero-based budgeting.
Its about the financial and profit planning.A firm should be managed effectively and efficiently. This implies that the firm should be able to achieve its objectives by minimising the use of resources. Thus managing implies coordination and control of the efforts of the firm for achieving the organisational objectives.
This document is a project report submitted by Hitesh M. Vekhande, a student of M.Com SEM-1 at Arts And Commerce College Wada, under the guidance of Dr. J.K.Kavtekar. The report analyzes the Union Budget of India for 2013-14 and includes sections on the meaning of a budget, the importance of budgets, budget types, an overview of the Union Budget 2013-14, budget estimates, and a conclusion. The document also includes declarations, certificates, acknowledgements and a bibliography.
Complete the multiple choice questions in Exercise 12-15, p. 510.docxsheenaat5wa
Complete
the multiple choice questions in Exercise 12-15, p. 510:
1-10
PLEASE USE APA GUIDELINES
TITLE IT: MULTIPLE CHOICE ASSIGNMENT
12-15 Multiple Choice. Choose the best answer.
1. Budgets of government entities:
Are integrated with the financial accounting system.
Enable governments to demonstrate compliance with laws and to communicate performance effectiveness.
Are adopted by governments after required public hearings.
All of the above.
2. Which of the following statements regarding budgets of not-for-profit organizations is true?
Not-for-profit organization budgets are legal documents reflecting plans for spending resources.
A not-for-profit entity may choose to prepare a budget to demonstrate accountability to its resource providers, such as donors and grantors.
The budgeting approaches used for governments generally cannot be used by not-for-profit entities.
All of the above statements are true.
3. Page 511Which of the following steps would not usually be part of the budgeting process?
Heads of operating departments prepare budget requests.
The chief executive (mayor or city manager, as appropriate) formally adopts the budget, thus giving it the force of law.
One or more public budget hearings are held.
Budget officer and other central administrators review and make adjustments to departmental requests.
4. The budgeting principle in generally accepted accounting principles (GAAP) for state and local governments states that:
The accounting system should provide the basis for appropriate budgetary control.
Budgetary comparison schedules should be presented as required supplementary information for the General Fund and each major special revenue fund that has a legally adopted budget.
Annual budgets should be adopted by each government.
All of the above.
5. The budgetary comparisons required of state and local governments under GASB standards:
Can be presented as a schedule within required supplementary information (RSI) or as a statement in the basic financial statements.
Must be a schedule included as part of RSI.
Continues to be a statement included in the basic financial statements.
Is no longer required.
6. An approach to budgeting that requires the very existence of each program and the amount of resources requested to be allocated to that program to be justified each year is called:
Incremental budgeting.
Zero-based budgeting.
Performance budgeting.
Planning-programming-budgeting.
7. Which of the following does not represent a performance measurement group under the balanced scorecard?
Customer.
Internal business processes.
Economy and efficiency.
Learning and growth.
8. Governments that choose to report service efforts and accomplishments (SEA):
Must adhere to GASB SEA gui.
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 several topics related to capital budgeting and the cost of capital. It begins by introducing the concepts of capital budgeting, weighted average cost of capital (WACC), and factors that affect WACC. It then discusses the budgeting process, including types of budgets, who is involved, and advantages of budgeting. The document also covers marginal cost of capital, the investment opportunity schedule, capital rationing, and dividend policy.
This document discusses the challenges and benefits of implementing an outcome-focused approach to public sector management and budgeting. Some key points:
- Moving from an input or output focus to outcomes aims to increase effectiveness, efficiency, transparency and resource allocation by linking programs to their societal impacts.
- However, defining and measuring outcomes can be difficult, and shifting culture and incentives is challenging. Outcome information may also not be the sole factor in political decision-making.
- Coordination across agencies and levels of government to achieve shared outcomes poses additional difficulties for implementation. Trade-offs may exist between outcome data and other types of management information.
- While still early, no country has turned away from outcome-
The document discusses budgeting and provides definitions, classifications, principles, and processes related to budgets. It defines a budget as a formal expression of policies, plans, objectives, and goals for a given time period, usually a year. It notes that budgets involve forecasting future performance and contribute to control. The document also discusses who should be involved in budgeting, classifications of budgets, the budgeting process, issues to consider, and limitations of budgetary control.
This document discusses cost control, monitoring, and accounting for construction projects. It describes how project budgets are developed from cost estimates to serve as a baseline for tracking financial performance. Simple forecasting methods like linear extrapolation are presented for estimating total costs based on costs to date and work completed. The importance of forecasting future costs rather than just reporting past expenditures is emphasized for effective project management and control. Deviations between budget and forecasts are indicators of potential problems requiring further investigation.
This document discusses cost control, monitoring, and accounting for construction projects. It describes how project budgets are developed from cost estimates to serve as a baseline for tracking financial performance. Simple forecasting methods like linear extrapolation are presented for estimating total costs based on costs to date and work completed. The importance of forecasting future costs rather than just reporting past expenditures is emphasized for effective project management and control. Deviations between budget and forecasts are indicators of potential problems requiring further investigation.
Cost & Managerial Accounting Budgeting TechniquesFahad Ali
The document discusses budgets and budgetary control in businesses. It defines budgets as quantitative plans for resource utilization over a specific period, usually a year. Budgets are important tools for financial planning, control, and evaluating performance. There are various types of budgets, including sales, production, materials, labor, overhead, and cash budgets. Budgetary control involves continuous comparison of actual to planned performance and revision of budgets based on changes. An effective budgetary control system requires establishing organizational responsibility, developing budget procedures and manuals, and choosing between fixed and flexible budgets.
Budget is the heart of administrative management. It served as a powerful tool of co-ordination and negatively an effective device of eliminating duplicating and wastage. Budgeting, though primarily recognized as a device for controlling, becomes a major part of the planning process in any organization
2. Learning Objectives
After studying Chapter 12, you should be able to:
Explain the objectives of budgeting
Explain the differences among various budgeting
approaches
Describe the budgeting process for a state or local
government, including the procedures involved in
preparing specific types of budgets
12-2
3. Learning Objectives (Cont’d)
Describe methods of integrating planning, budgeting,
performance measurement, and performance reporting
Describe managerial tools used to improve
performance
Describe the budget and cost issues in grant
accounting
12-3
4. Objectives of Budgeting for a Government
The budget embodies management’s plans to meet
public expectations to:
Prioritize
community program and service goals
Authorize the expenditure of resources to meet goals
Comply with laws over spending appropriations
Improve quality of services in the near term
Demonstrate stewardship for public funds in the long-
term
12-4
5. Objectives of Budgeting for a Government
(Cont’d)
Two views of a governmental budget are that they:
Demonstrate compliance with laws and
regulations
Communicate performance effectiveness
12-5
6. Compliance with Laws
GASB Budgeting, Budgetary Control, and Budgetary
Reporting Principle (see Chapter 2) provides that:
An annual budget should be adopted
The accounting system should provide
the basis for appropriate budgetary control
Budgetary comparisons should be included in
the financial statements for the funds for
which an annual budget has been adopted
12-6
7. Budgeting Principles
Budgeting comparison schedules should be
presented as RSI and include:
The original budget
The final appropriated budget
Actual inflows, outflows, and balances
Stated on the government’s budgetary basis
12-7
8. Communicating Performance
Effectiveness
The budget can communicate accountability for
the use of public funds and strategies for
improving the quality of government services
GFOA criteria for the Distinguished Budget
Presentation Award relates to the budget as a:
Policy document
Financial plan
Operations guide
Communications device
12-8
9. Budget Information in Financial
Reports
A budget to actual comparison is required
supplementary information
It can be presented as:
A statement in the general purpose external
financial statements, or
A schedule after the notes to the financial
statements
12-9
10. Various Budgeting Approaches
Line-item budgeting (incremental and zero-based)
Performance budgeting
Program budgeting (and PPBS)
Entrepreneurial budgeting (e.g., using balanced
scorecards)
Note: governments seldom choose a single
budgeting approach, rather entity-wide budgets are
constructed using different approaches
12-10
11. Incremental Budgeting
Simple and widely used
Derived from the prior year’s budget
Focuses on departmental expenditures by
applying a percentage increase “across the
board” to all line-items
The increase may be the annual rate of inflation,
or specific adjustments that relate to expected
salary increases or shrinkage relating to scaling
back operations
Doesn’t relate inputs to outputs or outcomes
12-11
12. Zero-Based Budgeting (ZBB)
Requires that the very existence of each activity
be justified each year, as well as the amount of
resources that will be allocated to it
Uses readily available objects-of-expenditures
Easy to understand and common agreement
that programs should be re-evaluated annually
Not widely used as it is time-intensive and
skepticism arises when marginally successful
programs continue to be funded
12-12
13. Performance Budgeting
A plan for relating resource inputs to the efficient
production of outputs
Moves from a legal view of the budget that is a
plan of estimated expenditures to a business
view of the budget as an operating plan
Introduced in 1949 by the Hoover administration
Evolved as government managers became more
professional and adapted business techniques
12-13
14. Program Budgeting
Discloses the full costs of programs or
functions without regard to the number
of organizational units that might be involved
Often considered synonymous with
performance budgeting; however, that method
typically focuses on the relation between inputs
and outputs of each organizational unit, rather
than programs
12-14
15. Planning-Program-Budgeting System
(PPBS)
Comprehensively integrates planning and
control into one system
Provides legislators and public administrators
with output-oriented information that can be used
in evaluating how successful the government is
in meeting strategic objectives
Developed in the 1960s at the federal level
Advantages include the ability to address
whether the government is better off operating
certain programs
12-15
16. Entrepreneurial Budgeting
Approaches budgeting at the highest level in the
government, not as a traditional accounting task
Merges strategic plans, incentives, and accountability
into the budget
Communicates budget information to citizens
A balanced scorecard is an entrepreneurial tool that
links financial and nonfinancial indicators to share
with governing bodies
12-16
17. Budgeting Process
Budget calendar - schedule of activities in the
process including public hearings to ensure
participation by all
Budget officer - person responsible for providing
technical assistance to operating personnel who
prepare the budgets
12-17
18. Budgeting Appropriations
Administration’s requests for authorization to incur
liabilities for goods, services, and facilities
Governments budget expenditures required to meet
public demand for services first, followed by the
budget for revenues to fund those expenditures
Conflicts and competing demands from various
stakeholder groups must be resolved by the chief
executive in budgeting appropriations
12-18
19. Budgeting Revenues
The revenue budget is the plan for financing
proposed appropriations
Budget for sources of inflows of financial
resources, including revenues, interfund transfers,
debt issue proceeds
Sources of revenues may be controlled by state or
local laws and ceilings, e.g., limits on property tax
rates and assessments
12-19
20. Budgeting Capital Expenditures
Develop multi-year budgets for capital expenditures
that are expected to benefit more than one period,
e.g., land, buildings, and equipment
Capital improvement plans include:
Improvement of streets
Construction of bridges and buildings
Acquisition of land for recreational use, parking lots,
future building sites
Urban renewal
12-20
21. Budgeting Cash Receipts and
Disbursements
It is critical to foresee the effects of operating
plans and capital improvement plans on cash
Governments should have sufficient cash on hand to
meet current liabilities (e.g., payroll and suppliers)
Tax anticipation notes are short-term borrowings
usually from banks that are repaid when taxes are
collected
Sweep accounts are used to automatically invest any
daily excess of cash over target levels
Accelerate cash receipts with early billing, payment
discounts, late payment penalties, use of lock boxes,
and credit card and electronic payments
12-21
22. Integration of Planning, Budgeting, and
Performance Measurement
A “managing for results” process helps focus attention
on how the following activities can lead to meeting
goals (such as safe highways, healthy children,
thriving communities):
Strategicplanning
Program activity planning
Measuring for results
Budgeting for results
Managing work processes
Evaluating results
Reporting results
12-22
23. Results-Oriented Performance
Measurement System
Requires clear identification of:
Outputs (e.g., number of lane-miles of road repaired,
number of serious crimes reported)
Outcomes (e.g., percentage of lane-miles of road
maintained in excellent condition, percentage of residents
rating their neighborhood as very safe)
Critical components include:
Transparency
Measures over time
Measures in a variety of activities
Leadership support
12-23
24. Service Efforts and Accomplishments
(SEA)
SEA measures fall into three categories:
Service efforts (resources used)
Service accomplishments (outputs and outcomes)
Those that relate service efforts to accomplishments
12-24
25. EXAMPLE:
SEA Measures in a Police Department
Service efforts - number of police
employed and dollars paid to them
Service outputs - number of patrols
responding to calls or investigations
Service outcomes - reduction of deaths
and thefts, level of safety felt by citizens
12-25
26. Managerial Tools to Improve
Performance
Several business techniques have been adapted
by governments to improve the efficiency of
operations and reduce the need for higher taxes:
Total quality management (TQM)
Customer relationship management (CRM)
Activity-based costing (ABC)
Balanced scorecards
12-26
27. Total Quality Management (TQM)
Links customer satisfaction
(taxpayer and other resource providers)
to improvements in the operating systems
and processes used to provide goods and services
12-27
28. Elements of a TQM System
Support of top-level officials
Customer orientation
Employee involvement
Rewards for employees’ improvement
Training provided to employees
Reduction of barriers to productivity
Productivity and quality measures
Written mission statements leading to targets
12-28
29. Customer Relationship Management
(CRM)
CRM systems create an integrated view of a
customer to coordinate services from all channels of
the organization
The purpose is to improve the long-term
relationship the organization has with its customer
Governments are finding CRM systems helpful in
managing services provided to citizens over time
12-29
30. Activity Based Costing (ABC)
ABC traces the cost of specific process-
related activities to specific outputs of
goods and services
In ABC, resource “cost drivers” replace the
traditional step-down allocations of indirect
costs with cause-and-effect relationships at
the activity level
COSTS DRIVERS
OUTPUTS
12-30
31. Balanced Scorecards
An integrated set of financial and nonfinancial
performance targets
Measures are classified into groups:
Financial - Has our financial performance improved?
Customer - Do customers recognize that we are
delivering more value?
Internal business processes - Have business
processes improved so we can deliver more value?
Learning and growth - Have we maintained our
ability to adapt and improve?
12-31
32. Grant Accounting
Budgets for grants requesting funding generally
include:
A statement of program purpose
A needs assessment
The process to be employed to conduct the program
A program evaluation process
Credentials of the principal investigators
A timeline over which the goals of the program will be
accomplished
A budget detailing how the funds will be spent
12-32
33. Allowable Costs for Federal Grants
Cost principles governing payments to recipients
of federal funds are found in:
OMB Circular A-87 for state and local
governments
OMB Circular A-21 for educational
institutions
OMB Circular A-122 for not-for-profit
organizations
12-33
34. Allowable Costs in Federal Grants
(Cont’d)
Allowable costs are those that are necessary
and reasonable for efficient performance of the
federal award, such as compensation of
employees, cost of materials, and depreciation
Unallowable costs include alcoholic beverages,
bad debt expense, and salaries of the chief
executive officer
12-34
35. Concluding Comments
Governments prepare budgets to demonstrate
compliance with laws and regulations
Many governments have adapted business
management practices and integrated the
budgeting and performance measurement tasks
Under either method, communication of
compliance and performance information to
stakeholders about the effectiveness of the
government is essential
END
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