This presentation was made by Ronnie Downes, OECD, at the 10th OECD-Asian Senior Budget Officials Annual Meeting held in Bangkok, Thailand, on 18-19 December 2014.
OECD, 35th Meeting of Senior Budget Officials - Ronnie Downes - OECDOECD Governance
This presentation by Ronnie Downes, OECD, was made at the 35th Meeting of Senior Budget Officials held in Berlin on 12-13 June 2014. Find more information at http://www.oecd.org/gov/budgeting/35thannualmeetingofoecdseniorbudgetofficialssboberlingermany12-13june2014.htm
OECD, 10th Meeting of CESEE Senior Budget Officials - Ronnie Downes, OECD Sec...OECD Governance
This presentation by Ronnie Downes, OECD Secretariat, was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
The objective of these Principles is to draw together the lessons of a decade and more of work by the OECD Working Party of Senior Budget Officials (SBO) and its associated Networks, along with the contributions and insights from other areas of the OECD and of the international budgeting community more generally. The Principles provide a concise overview of good practices across the full spectrum of budget activity, taking account in particular of the lessons of the recent economic crisis, and aim to give practical guidance for designing, implementing and improving budget systems to meet the challenges of the future. The principles are being considered as a draft Recommendation of the OECD Council, underpinning their importance to good public governance and inclusive growth.
For further information, please visit: www.oecd.org/governance/principles-budgetary-governance.htm
Fiscal decentralisation and health sector financing formulae (lao pdr)Jean-Marc Lepain
This document discusses options for developing a health sector financing formula to accompany fiscal decentralization reforms in Laos. It reviews 6 potential approaches and recommends an interim formula based on non-wage expenditures and health worker numbers. This interim formula would be developed over 1-2 years into a full health financing formula incorporating incentives and program-level funding once additional health policy issues are addressed. The formula aims to equalize funding while ensuring sufficient budgets for service delivery across diverse regions.
Cambodia: Education Sector; A Short Fiscal AssessmentJean-Marc Lepain
The education sector in Cambodia has made progress but faces ongoing challenges. Enrollment has increased at primary and tertiary levels, and teacher qualifications have improved. However, education spending remains low, class sizes are still very large, dropout and repetition rates are high, and textbook provision is insufficient. Improving the education system will require increasing spending, training more teachers, expanding early education, reducing family costs, and improving performance incentives. While decentralization efforts have helped, school budgets are not always well-matched to needs between rural and urban areas. Addressing structural issues like these will require mobilizing more resources to close financing gaps.
Spending Reviews - Naida CARSIMAMOVIC, World BankOECD Governance
This presentation was made by Naida CARSIMAMOVIC, World Bank, at the 15th Annual Meeting of OECD-CESEE Senior Budget Officials held in Minsk, Belarus, on 4-5 July 2019
OECD, 35th Meeting of Senior Budget Officials - Ronnie Downes - OECDOECD Governance
This presentation by Ronnie Downes, OECD, was made at the 35th Meeting of Senior Budget Officials held in Berlin on 12-13 June 2014. Find more information at http://www.oecd.org/gov/budgeting/35thannualmeetingofoecdseniorbudgetofficialssboberlingermany12-13june2014.htm
OECD, 10th Meeting of CESEE Senior Budget Officials - Ronnie Downes, OECD Sec...OECD Governance
This presentation by Ronnie Downes, OECD Secretariat, was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
The objective of these Principles is to draw together the lessons of a decade and more of work by the OECD Working Party of Senior Budget Officials (SBO) and its associated Networks, along with the contributions and insights from other areas of the OECD and of the international budgeting community more generally. The Principles provide a concise overview of good practices across the full spectrum of budget activity, taking account in particular of the lessons of the recent economic crisis, and aim to give practical guidance for designing, implementing and improving budget systems to meet the challenges of the future. The principles are being considered as a draft Recommendation of the OECD Council, underpinning their importance to good public governance and inclusive growth.
For further information, please visit: www.oecd.org/governance/principles-budgetary-governance.htm
Fiscal decentralisation and health sector financing formulae (lao pdr)Jean-Marc Lepain
This document discusses options for developing a health sector financing formula to accompany fiscal decentralization reforms in Laos. It reviews 6 potential approaches and recommends an interim formula based on non-wage expenditures and health worker numbers. This interim formula would be developed over 1-2 years into a full health financing formula incorporating incentives and program-level funding once additional health policy issues are addressed. The formula aims to equalize funding while ensuring sufficient budgets for service delivery across diverse regions.
Cambodia: Education Sector; A Short Fiscal AssessmentJean-Marc Lepain
The education sector in Cambodia has made progress but faces ongoing challenges. Enrollment has increased at primary and tertiary levels, and teacher qualifications have improved. However, education spending remains low, class sizes are still very large, dropout and repetition rates are high, and textbook provision is insufficient. Improving the education system will require increasing spending, training more teachers, expanding early education, reducing family costs, and improving performance incentives. While decentralization efforts have helped, school budgets are not always well-matched to needs between rural and urban areas. Addressing structural issues like these will require mobilizing more resources to close financing gaps.
Spending Reviews - Naida CARSIMAMOVIC, World BankOECD Governance
This presentation was made by Naida CARSIMAMOVIC, World Bank, at the 15th Annual Meeting of OECD-CESEE Senior Budget Officials held in Minsk, Belarus, on 4-5 July 2019
Best practices for performance budgeting - Ivor BEAZLEY, OECDOECD Governance
The document outlines draft OECD best practices for performance budgeting. It discusses 8 key areas for consideration: 1) defining clear objectives, 2) linking budgets to strategic goals, 3) ensuring quality indicators, 4) supporting infrastructure, 5) addressing complex budget-policy relationships, 6) managing performance information, 7) balanced incentives, and 8) strengthening independent evaluation. The best practices are meant to distill lessons from OECD countries and offer guidance to countries updating or newly adopting performance budgeting approaches.
From the medium term fiscal frameworkto ministries' ceilingsJean-Marc Lepain
This document discusses the methodology for constructing medium-term expenditure ceilings and allocating budgets to ministries in Brunei. It begins by explaining the purpose of medium-term ceilings, which is to link fiscal and sectoral policies, prioritize spending, and conduct fiscal adjustments in an orderly manner. It then covers the methodology, including setting aggregate and sectoral fiscal targets, disaggregating budgets to ministries, and addressing issues like time horizons, coverage, and managing uncertainty. The document concludes by emphasizing the importance of understanding baselines versus ceilings and the demands this system places on both ministries and the Ministry of Finance.
A toolkit on budget transparency: for integrity, openness and sound budgeting...OECD Governance
This presentation was made by Ruben Werchan, OECD Secretariat, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
Capital Budgeting - Iryna SCHERBYNA, World BankOECD Governance
This document summarizes trends and challenges in public investment management (PIM) in countries that are part of the Public Expenditure Management Network in Central and Eastern Europe and Central Asia (PEMPAL). It finds that while investment levels have remained steady, other expenses have increased more. Key challenges for PIM include political influence over project selection, delays and cost overruns, lack of transparency, and weak planning and coordination. The document recommends establishing clear investment priorities and criteria, improving transparency of budget information, strengthening institutions and planning processes, and addressing procurement and environmental issues to improve the efficiency of public investments.
This presentation was made by Wojciech ZIELINSKI, OECD, at the 15th Annual Meeting of OECD-CESEE Senior Budget Officials held in Minsk, Belarus, on 4-5 July 2019
Best Practices in Performance Budgeting - Ivor Beazley, OECDOECD Governance
This presentation was made by Ivor Beazley, OECD, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
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.
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.
Sweden has an advanced and effective budget process that meets OECD recommendations. Priorities for reform include reducing fragmentation in fiscal risk reporting, performance budgeting, and policy evaluation. Sweden should also leverage practices in cross-cutting collaboration and gender budgeting by taking more open and participatory approaches to policy design, budgeting, and accountability to improve performance.
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
OECD, 35th Meeting of Senior Budget Officials - Lars Ostergaard - DenmarkOECD Governance
This presentation by Lars Ostergaard, Denmark, was made at the 35th Meeting of Senior Budget Officials held in Berlin on 12-13 June 2014. Find more information at http://www.oecd.org/gov/budgeting/35thannualmeetingofoecdseniorbudgetofficialssboberlingermany12-13june2014.htm
Comments from PEMPAL on draft OECD shared toolkit on budget transparency - D...OECD Governance
This document summarizes comments from PEMPAL on the OECD's draft Shared Toolkit on Budget Transparency. It provides positive feedback on the toolkit, noting that it collates all key advice into a single location. PEMPAL representatives appreciate the toolkit's format and ease of use. The self-assessment functionality is also seen as important for countries with limited funding. The document suggests using terms like "good" and "advanced" practices instead of "best" to describe benchmarks, as best practices are always evolving.
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.
What are the challenges in measuring pulic sector efficiency? - Julian Kelly,...OECD Governance
This presentation was made by Julian Kelly, United-kingdom, at the 37th Annual Meeting of OECD Senior Budget Officials held in Stockholm on 9-10 June 2016
Medium-Term Expenditure Frameworks and IFIs - Jon Blöndal, OECDOECD Governance
The document discusses medium-term expenditure frameworks (MTEFs) and their advantages, including providing greater certainty in planning, facilitating top-down budgeting, and making budget gimmickry harder. It defines MTEFs as identifying resource availability and current spending needs over a multi-year period, usually 3-5 years, to determine future resource allocations. Baseline projections are also discussed as estimating spending if current policies remain unchanged. However, the document notes that few countries implement MTEFs well due to issues like lack of integration into the budget process and lack of robust costings and up-to-date baselines.
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.
Long Term Fiscal Sustainability Analysis - Trevor Shaw, OECDOECD Governance
This presentation was made by Trevor Shaw, OECD, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
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.
PowerPoint presentation of 10 Principles of Budgetary Governance including background, consultation process and key contributions. The principles are currently being considered as a draft Recommendation of the OECD Council, underpinning their importance for good governance and inclusive growth.
For further information, please visit: www.oecd.org/governance/principles-budgetary-governance.htm
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
Best practices for performance budgeting - Ivor BEAZLEY, OECDOECD Governance
The document outlines draft OECD best practices for performance budgeting. It discusses 8 key areas for consideration: 1) defining clear objectives, 2) linking budgets to strategic goals, 3) ensuring quality indicators, 4) supporting infrastructure, 5) addressing complex budget-policy relationships, 6) managing performance information, 7) balanced incentives, and 8) strengthening independent evaluation. The best practices are meant to distill lessons from OECD countries and offer guidance to countries updating or newly adopting performance budgeting approaches.
From the medium term fiscal frameworkto ministries' ceilingsJean-Marc Lepain
This document discusses the methodology for constructing medium-term expenditure ceilings and allocating budgets to ministries in Brunei. It begins by explaining the purpose of medium-term ceilings, which is to link fiscal and sectoral policies, prioritize spending, and conduct fiscal adjustments in an orderly manner. It then covers the methodology, including setting aggregate and sectoral fiscal targets, disaggregating budgets to ministries, and addressing issues like time horizons, coverage, and managing uncertainty. The document concludes by emphasizing the importance of understanding baselines versus ceilings and the demands this system places on both ministries and the Ministry of Finance.
A toolkit on budget transparency: for integrity, openness and sound budgeting...OECD Governance
This presentation was made by Ruben Werchan, OECD Secretariat, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
Capital Budgeting - Iryna SCHERBYNA, World BankOECD Governance
This document summarizes trends and challenges in public investment management (PIM) in countries that are part of the Public Expenditure Management Network in Central and Eastern Europe and Central Asia (PEMPAL). It finds that while investment levels have remained steady, other expenses have increased more. Key challenges for PIM include political influence over project selection, delays and cost overruns, lack of transparency, and weak planning and coordination. The document recommends establishing clear investment priorities and criteria, improving transparency of budget information, strengthening institutions and planning processes, and addressing procurement and environmental issues to improve the efficiency of public investments.
This presentation was made by Wojciech ZIELINSKI, OECD, at the 15th Annual Meeting of OECD-CESEE Senior Budget Officials held in Minsk, Belarus, on 4-5 July 2019
Best Practices in Performance Budgeting - Ivor Beazley, OECDOECD Governance
This presentation was made by Ivor Beazley, OECD, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
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.
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.
Sweden has an advanced and effective budget process that meets OECD recommendations. Priorities for reform include reducing fragmentation in fiscal risk reporting, performance budgeting, and policy evaluation. Sweden should also leverage practices in cross-cutting collaboration and gender budgeting by taking more open and participatory approaches to policy design, budgeting, and accountability to improve performance.
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
OECD, 35th Meeting of Senior Budget Officials - Lars Ostergaard - DenmarkOECD Governance
This presentation by Lars Ostergaard, Denmark, was made at the 35th Meeting of Senior Budget Officials held in Berlin on 12-13 June 2014. Find more information at http://www.oecd.org/gov/budgeting/35thannualmeetingofoecdseniorbudgetofficialssboberlingermany12-13june2014.htm
Comments from PEMPAL on draft OECD shared toolkit on budget transparency - D...OECD Governance
This document summarizes comments from PEMPAL on the OECD's draft Shared Toolkit on Budget Transparency. It provides positive feedback on the toolkit, noting that it collates all key advice into a single location. PEMPAL representatives appreciate the toolkit's format and ease of use. The self-assessment functionality is also seen as important for countries with limited funding. The document suggests using terms like "good" and "advanced" practices instead of "best" to describe benchmarks, as best practices are always evolving.
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.
What are the challenges in measuring pulic sector efficiency? - Julian Kelly,...OECD Governance
This presentation was made by Julian Kelly, United-kingdom, at the 37th Annual Meeting of OECD Senior Budget Officials held in Stockholm on 9-10 June 2016
Medium-Term Expenditure Frameworks and IFIs - Jon Blöndal, OECDOECD Governance
The document discusses medium-term expenditure frameworks (MTEFs) and their advantages, including providing greater certainty in planning, facilitating top-down budgeting, and making budget gimmickry harder. It defines MTEFs as identifying resource availability and current spending needs over a multi-year period, usually 3-5 years, to determine future resource allocations. Baseline projections are also discussed as estimating spending if current policies remain unchanged. However, the document notes that few countries implement MTEFs well due to issues like lack of integration into the budget process and lack of robust costings and up-to-date baselines.
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.
Long Term Fiscal Sustainability Analysis - Trevor Shaw, OECDOECD Governance
This presentation was made by Trevor Shaw, OECD, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
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.
PowerPoint presentation of 10 Principles of Budgetary Governance including background, consultation process and key contributions. The principles are currently being considered as a draft Recommendation of the OECD Council, underpinning their importance for good governance and inclusive growth.
For further information, please visit: www.oecd.org/governance/principles-budgetary-governance.htm
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
Medium-term Expenditure Frameworks (MTEF) by Ronnie Downes OECD Governance
Presentation by Ronnie Downes at the 7th annual meeting of the MENA Senior Budget Officials held on 10-11 December 2014. Find more information at http://www.oecd.org/gov/budgeting
Concept Note: "OECD Budgeting Outlook" - Ronnie Downes, OECDOECD Governance
This presentation was made by Ronnie DOWNES, OECD, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
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
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.
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
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
Getting more from Public Services - Jon BLÖNDAL, OECD (English)OECD Governance
Spending reviews are critical re-assessments of existing public expenditures and the policies they are based on in order to improve efficiency, effectiveness and affordability. They have become a standard tool for fiscal consolidation and freeing up funds in many OECD countries after the global economic crisis. The document outlines the rationale for spending reviews, implementation challenges, and provides examples from countries like Canada, the Netherlands, and Ireland.
The document discusses planning and budgeting processes for schools. It begins by outlining objectives of the lesson, which include explaining concepts like school budgets, budgeting principles and processes, and the roles of managers. It then defines key terms like budgets and discusses the major steps in budgeting processes. The document outlines important plans for budget preparation, including educational, expenditure and financing plans. It also discusses principles of budgeting, factors to consider, and types of budgets like line-item and performance budgets. In the end, it covers budget administration and implementation stages.
Medium-term Perspectives on Fiscal Policy and Budgeting by Peter Thurlow OECD Governance
Presentation by Peter Thurlow at the 7th annual meeting of the MENA Senior Budget Officials held on 10-11 December 2014. Find more information at http://www.oecd.org/gov/budgeting
Topic 6-Budgeting and budgetary control in the public sector.pdfJumaSule1
Budgeting is an important process in public sector organizations for allocating scarce resources and evaluating performance. There are several approaches to budgeting such as incremental budgeting, programme budgeting, and zero-based budgeting. A medium-term expenditure framework is now widely used to link long-term priorities with annual budgets. The budget process involves formulation of guidelines, preparation of estimates, approval of the overall budget, and monitoring budget execution.
Spending reviews: Permanent, periodic or ad hoc? - Ronnie Downes, OECDOECD Governance
This presentation was made by Ronnie Downes, OECD, at the 11th Annual Meeting of Central, Eastern and South-eastern Senior Budget Officials (CESEE SBO) held in Warsaw, Poland, on 21-22 May 2015.
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
Investment planning and public investment plans: Inssues and Best PracticesJean-Marc Lepain
This presentation goes through the issues in investment appraisal that result in poor outcomes. It introduces Public Investment Plans as a systematic methodology to address these issues.
This document provides an outline and overview of budgeting concepts for healthcare systems. It begins with an introduction stating the importance of budgeting for nurse managers to effectively allocate resources. It then defines a budget and lists its importance, purposes, and characteristics of a good budget. The document discusses the budgeting process in healthcare, types of budgets, advantages and disadvantages, and the role of the nurse administrator in budgeting. Key points include that a budget is a financial plan, budgets are important for policy and accountability, and nurse administrators are responsible for formulating nursing department budgets and participating in fiscal planning.
Similar to Principles of budgetary governance - Ronnie Downes, OECD (20)
The document discusses transparency and oversight of political party financing. It finds that financial contributions to political parties are not fully transparent and are still vulnerable to political and foreign influence. Additionally, financial reports from political parties are not always publicly available or submitted on time according to regulations.
Summary of the OECD expert meeting: Construction Risk Management in Infrastru...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Using AI led assurance to deliver projects on time and on budget - D. Amratia...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm (SE)OECD Governance
This document discusses different construction project delivery and payment models. It begins by outlining common delivery models like design-bid-build and design-build. It then explains different payment methods that can be used like fixed price, unit prices, and cost-reimbursable. The document also discusses pricing strategies and how they relate to risk transfer between parties. It provides details on collaborative models like early contractor involvement and discusses selecting the optimal contract based on a client's project risks, desired influence, and market conditions.
Building Client Capability to Deliver Megaprojects - J. Denicol, professor at...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Procurement strategy in major infrastructure: The AS-IS and STEPS - D. Makovš...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Procurement of major infrastructure projects 2017-22 - B. Hasselgren, Senior ...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
ECI Dutch Experience - A. Chao, Partner, Bird&Bird & J. de Koning, Head of Co...OECD Governance
This document discusses ECI Dutch experience with collaborative contracting. It mentions a McKinsey report from 2018 on collaborative contracting and recent developments in the field. Finally, it provides lessons learned from a project in Amsterdam called Bouwteam De Nieuwe Zijde Noord.
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, StockholmOECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
EPEC's perception of market developments - E. Farquharson, Principal Adviser,...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Geographical scope of the lines in Design and Build - B.Dupuis, Executive Dir...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Executive Agency of the Dutch Ministry of Infrastructure and Water Management...OECD Governance
Presented at the OECD expert meeting "Construction Risk Management in Infrastructure Procurement: The Loss of Appetite for Fixed-Price Contracts", held on 17 May 2023 at the OECD, Paris and online.
Presentation of OECD Government at a Glance 2023OECD Governance
Paris, 30 June, 2023
Presentation by Elsa Pilichowski, Director for Public Governance, OECD.
The 2023 edition of Government at a Glance provides a comprehensive overview of public governance and public administration practices in OECD Member and partner countries. It includes indicators on trust in public institutions and satisfaction with public services, as well as evidence on good governance practices in areas such as the policy cycle, budgeting, procurement, infrastructure planning and delivery, regulatory governance, digital government and open government data. Finally, it provides information on what resources public institutions use and how they are managed, including public finances, public employment, and human resources management. Government at a Glance allows for cross-country comparisons and helps identify trends, best practices, and areas for improvement in the public sector.
See: https://www.oecd.org/publication/government-at-a-glance/2023/
The Protection and Promotion of Civic Space: Strengthening Alignment with Int...OECD Governance
Infographics from the OECD report "The Protection and Promotion of Civic Space Strengthening Alignment with International Standards and Guidance".
See: https://www.oecd.org/gov/the-protection-and-promotion-of-civic-space-d234e975-en.htm
OECD Publication "Building Financial Resilience
to Climate Impacts. A Framework for Governments to manage the risks of Losses and Damages.
Governments are facing significant climate-related risks from the expected increase in frequency and intensity of cyclones, floods, fires, and other climate-related extreme events. The report Building Financial Resilience to Climate Impacts: A Framework for Governments to Manage the Risks of Losses and Damages provides a strategic framework to help governments, particularly those in emerging market and developing economies, strengthen their capacity to manage the financial implications of climate-related risks. Published in December 2022.
OECD presentation "Strengthening climate and environmental considerations in infrastructure and budget appraisal tools"
by Margaux Lelong and Ana Maria Ruiz during the 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris.
OECD presentation "Building Financial Resilience to Climate Impacts. A Framework to Manage the Risks of Losses and Damages" by Andrew Blazey, Stéphane Jacobzone and Titouan Chassagne. Presented during the 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris
OECD Presentation "Financial reporting, sustainability information and assurance" by Peter Welch during the 5th Session during the 9th Meeting of the OECD Paris Collaborative on Green Budgeting held on 17 and 18 of April 2023 in Paris
This document summarizes developments in sovereign green bond markets. It discusses approaches to incorporating environmental, social, and governance (ESG) factors into public debt management. Sovereign green bond issuance has grown significantly in both advanced and emerging economies since 2016. Green bonds make up the largest share of the labeled bond market. Major benefits of sovereign green bonds include their positive impact on creditworthiness and alignment with ESG policies. However, issuers also face challenges such as additional costs and complexity of the issuance process. Common leading practices emphasize transparency, collaboration, and commitment to reporting.
AHMR is an interdisciplinary peer-reviewed online journal created to encourage and facilitate the study of all aspects (socio-economic, political, legislative and developmental) of Human Mobility in Africa. Through the publication of original research, policy discussions and evidence research papers AHMR provides a comprehensive forum devoted exclusively to the analysis of contemporaneous trends, migration patterns and some of the most important migration-related issues.
Combined Illegal, Unregulated and Unreported (IUU) Vessel List.Christina Parmionova
The best available, up-to-date information on all fishing and related vessels that appear on the illegal, unregulated, and unreported (IUU) fishing vessel lists published by Regional Fisheries Management Organisations (RFMOs) and related organisations. The aim of the site is to improve the effectiveness of the original IUU lists as a tool for a wide variety of stakeholders to better understand and combat illegal fishing and broader fisheries crime.
To date, the following regional organisations maintain or share lists of vessels that have been found to carry out or support IUU fishing within their own or adjacent convention areas and/or species of competence:
Commission for the Conservation of Antarctic Marine Living Resources (CCAMLR)
Commission for the Conservation of Southern Bluefin Tuna (CCSBT)
General Fisheries Commission for the Mediterranean (GFCM)
Inter-American Tropical Tuna Commission (IATTC)
International Commission for the Conservation of Atlantic Tunas (ICCAT)
Indian Ocean Tuna Commission (IOTC)
Northwest Atlantic Fisheries Organisation (NAFO)
North East Atlantic Fisheries Commission (NEAFC)
North Pacific Fisheries Commission (NPFC)
South East Atlantic Fisheries Organisation (SEAFO)
South Pacific Regional Fisheries Management Organisation (SPRFMO)
Southern Indian Ocean Fisheries Agreement (SIOFA)
Western and Central Pacific Fisheries Commission (WCPFC)
The Combined IUU Fishing Vessel List merges all these sources into one list that provides a single reference point to identify whether a vessel is currently IUU listed. Vessels that have been IUU listed in the past and subsequently delisted (for example because of a change in ownership, or because the vessel is no longer in service) are also retained on the site, so that the site contains a full historic record of IUU listed fishing vessels.
Unlike the IUU lists published on individual RFMO websites, which may update vessel details infrequently or not at all, the Combined IUU Fishing Vessel List is kept up to date with the best available information regarding changes to vessel identity, flag state, ownership, location, and operations.
Working with data is a challenge for many organizations. Nonprofits in particular may need to collect and analyze sensitive, incomplete, and/or biased historical data about people. In this talk, Dr. Cori Faklaris of UNC Charlotte provides an overview of current AI capabilities and weaknesses to consider when integrating current AI technologies into the data workflow. The talk is organized around three takeaways: (1) For better or sometimes worse, AI provides you with “infinite interns.” (2) Give people permission & guardrails to learn what works with these “interns” and what doesn’t. (3) Create a roadmap for adding in more AI to assist nonprofit work, along with strategies for bias mitigation.
Preliminary findings _OECD field visits to ten regions in the TSI EU mining r...OECDregions
Preliminary findings from OECD field visits for the project: Enhancing EU Mining Regional Ecosystems to Support the Green Transition and Secure Mineral Raw Materials Supply.
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
UN WOD 2024 will take us on a journey of discovery through the ocean's vastness, tapping into the wisdom and expertise of global policy-makers, scientists, managers, thought leaders, and artists to awaken new depths of understanding, compassion, collaboration and commitment for the ocean and all it sustains. The program will expand our perspectives and appreciation for our blue planet, build new foundations for our relationship to the ocean, and ignite a wave of action toward necessary change.
Food safety, prepare for the unexpected - So what can be done in order to be ready to address food safety, food Consumers, food producers and manufacturers, food transporters, food businesses, food retailers can ...
Monitoring Health for the SDGs - Global Health Statistics 2024 - WHOChristina Parmionova
The 2024 World Health Statistics edition reviews more than 50 health-related indicators from the Sustainable Development Goals and WHO’s Thirteenth General Programme of Work. It also highlights the findings from the Global health estimates 2021, notably the impact of the COVID-19 pandemic on life expectancy and healthy life expectancy.
Principles of budgetary governance - Ronnie Downes, OECD
1. Principles of Budgetary Governance
Ronnie Downes
Deputy Head – Budgeting & Public Expenditures
Asia SBO - Bangkok
18-19 December 2014
2. Overview
• Background and Context
• Development of the Budget Principles
• Overview of the key elements
• Next steps – from principles to practice
3. • 6 years of economic crisis in most OECD countries
• Several years of fiscal consolidation still lie ahead
– Ongoing ‘austerity’ poses challenges for society, for
governments and public administrations
– Do traditional budgeting models provide the right tools to
meet these challenges?
– What lessons can we draw from experience of the past 6
years?
– Does this reinforce, or challenge, the earlier lessons and
‘good practices’ we had drawn from earlier experiences?
Budget Recommendation – “Why Now?”
4. OECD Ministerial Council Meeting 2013
• Themes: restoring trust – addressing long-term
challenges – drawing lessons from the crisis
• “re-affirm OECD role as global standard-setter”
• “call on OECD to proactively update and upgrade
existing standards”
• Budget Governance Recommendation –
SBO contribution to these political priorities
7. Key Feedback from Consultation Phase
• First draft document prepared in autumn 2013
• Presented at various OECD meetings
• Open consultation via OECD website
• Most – very positive and welcoming of the initiative
• Some caution against being “over-prescriptive”
– Be sure to respect national, cultural, institutional divergences
• Additional principles proposed
– Budget execution
– Capital budgeting
• Scope for streamlining some proposed principles
9. The Updated Budget Principles
1. Budgets should be managed within clear, credible and
predictable limits for fiscal policy.
a) The starting point – without it, all other policy objectives suffer
b) “Fiscal rules” helpful for some, not necessary for others
2. Budgets should be closely aligned with the medium-
term strategic priorities of government.
a) “Other side of the coin” – matching available resources with
priorities and plans – “top down” rather than traditional
“bottom up” approach
b) Medium-term expenditure framework – important tool
10. The Updated Budget Principles
3. The capital budgeting framework should be designed to meet
national development needs in a cost-effective and coherent
manner.
a) Grounded in appraisal of economic capacity gaps, infrastructural
development needs and sectoral/social priorities
b) Neutrality in assessing PPP or Traditional Infrastructure Procurement
c) Elements of a national framework for public investment
4. Budget documents and data should be open, transparent and
accessible.
a) Clear, factual budget reports to inform all key budget stages
b) “accessibility” – open data formats, citizen’s budget or summary
c) Design and use budget data in support of open government, integrity,
evaluation and policy coordination across levels of government
11. The Updated Budget Principles
5. Debate on budgetary choices should be inclusive,
participative and realistic.
a) Beyond “access” to “engagement”
b) Primary role of parliament – ex ante as well as ex post
c) a role for citizens, CSOs also – in contributing to a realistic debate
about trade-offs and opportunity costs
6. Budgets should present a comprehensive, accurate and
reliable account of the public finances.
a) Include all expenditures and revenues - “budget sincerity”
b) Full national overview: levels of government, whole public sector
c) Full budget accounting: either accruals or cash, but providing
complementary information needed to present a full picture
12. The Updated Budget Principles
7. Budget execution should be actively planned, managed and
monitored.
a) Budgets as authorised should be implemented fully and faithfully
b) Clear regulation of roles for execution, implementing and accounting
c) Single treasury fund – minimise special-purpose funds and ear-marking
d) Some flexibility for virement can promote efficient and value-for-money
8. Performance, evaluation and value for money should be integral
to the budget process.
a) Performance information: routinely presented in a way which informs,
and provides useful context for, the budget allocations
b) Should clarify – not obscure or impede – accountability and oversight
c) Regular evidence-based evaluation and review of programmes
d) Ex ante evaluation of substantive new policy proposals
e) Periodic review of government’s expenditure priorities
13. The Updated Budget Principles
9. Longer-term sustainability and other fiscal risks should be identified,
assessed and managed prudently.
a) Promote resilience of budgetary plans
b) Clarity about identification and management of fiscal risks
c) Regular long-term sustainability / inter-generational report, with near-term and
longer-term policy messages
10. The integrity and quality of budgetary forecasts, fiscal plans and
budgetary implementation should be promoted through rigorous quality
assurance, including independent audit.
a) Quality and integrity of budgetary forecasts and fiscal plans
b) Role for IFIs or other Institutional mechanisms for impartial input to budgeting
c) internal auditing within all ministries and public agencies
d) Fundamental role of Supreme Audit Institution as guardian of public trust: its
reports should be aligned with budgetary cycle, and it can enhance quality of
performance accountability frameworks more generally.
14. Principles to Practice?
• draft “Recommendation” of OECD – early 2015
• Self-assessment tool – easy to read, aimed not just as
budget specialists but public policy community
• Toolkit / Case Studies on individual principles
• OECD Reviews to help identify reform priorities
– Budget Reviews
– Performance Reviews
– PPP Reviews
– Public Governance Reviews