The document provides an overview and assessment of South Africa's 2015 Appropriation Bill. It summarizes the bill's general provisions, analyzes spending baselines and outcomes, and assesses the bill's impact on key government priorities like economic growth, infrastructure, education, health, and improving efficiency. The Financial and Fiscal Commission response commends efforts to balance fiscal stability with priorities, but calls for continued efforts to rein in the public wage bill and boost infrastructure investment through cost-reflective user fees.
The budget making process and monitoring lecture kmtcLevis Wabwire
The document discusses the budget making process in Kenya. It outlines the key steps and frameworks involved, including macroeconomic planning, strategic planning, financial planning, and budget execution. It also describes sectors that receive budget allocations like agriculture, health, and education. Monitoring the budget is important to compare actual implementation and results to original targets and identify weaknesses to address in future budgets. Regular reports are produced to analyze budget outturns, expenditures, and performance. Accuracy and timeliness of data as well as inconsistent expenditure patterns present challenges for effective monitoring.
Speech by Milovan Filimonovic, State Secretary of the Ministry of Finance of Serbia, made at the regional conference on Public Administration Reform Challenges in Western Balkan Countries held at the OECD in Paris, 4 December 2015.
Macro fiscal model for the costing of education sector budget norms (laos 2009)Jean-Marc Lepain
This document summarizes the costing of education sector budget norms based on the Education Sector Development Framework model. It finds that introducing the norms would increase non-wage education expenditures to 23% of the budget, though growth projections may be unrealistic. It recommends that the Ministry of Education provide a revised implementation plan with realistic enrollment projections and that the Ministry of Finance prepare a matching fiscal envelope.
This interim report from the Independent Review of State Finances provides an overview of the panel's work to date in developing a new financial management framework for Victoria. The panel concludes that Victoria's current financial position is unsustainable and a new approach is needed. The panel proposes a framework based on five principles of responsible financial management and recommends medium-term targets related to the net operating balance, net debt, infrastructure investment and superannuation liabilities. The panel finds that Victoria's finances are vulnerable and not well positioned to withstand economic shocks. Increased infrastructure investment is needed but cannot be funded through additional debt under the panel's principles. The report recommends the government adopt the new framework and develop a transition plan to implement it.
The document discusses public financial management (PFM) reforms in the Philippine government. It defines PFM and outlines its core elements, which include budget preparation, execution, accounting, reporting, auditing, and debt management. It describes key PFM initiatives in the Philippines, including the Unified Accounts Code Structure (UACS) and the Government Integrated Financial Management Information System (GIFMIS). The UACS establishes a standardized coding framework, while GIFMIS is an IT-based system for integrated budget preparation, management, execution, accounting and reporting. The document emphasizes that PFM reforms aim to improve efficiency, accountability and transparency in the use of public funds.
This presentation was made by Amanella Arevalo, Philippines, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
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
The budget making process and monitoring lecture kmtcLevis Wabwire
The document discusses the budget making process in Kenya. It outlines the key steps and frameworks involved, including macroeconomic planning, strategic planning, financial planning, and budget execution. It also describes sectors that receive budget allocations like agriculture, health, and education. Monitoring the budget is important to compare actual implementation and results to original targets and identify weaknesses to address in future budgets. Regular reports are produced to analyze budget outturns, expenditures, and performance. Accuracy and timeliness of data as well as inconsistent expenditure patterns present challenges for effective monitoring.
Speech by Milovan Filimonovic, State Secretary of the Ministry of Finance of Serbia, made at the regional conference on Public Administration Reform Challenges in Western Balkan Countries held at the OECD in Paris, 4 December 2015.
Macro fiscal model for the costing of education sector budget norms (laos 2009)Jean-Marc Lepain
This document summarizes the costing of education sector budget norms based on the Education Sector Development Framework model. It finds that introducing the norms would increase non-wage education expenditures to 23% of the budget, though growth projections may be unrealistic. It recommends that the Ministry of Education provide a revised implementation plan with realistic enrollment projections and that the Ministry of Finance prepare a matching fiscal envelope.
This interim report from the Independent Review of State Finances provides an overview of the panel's work to date in developing a new financial management framework for Victoria. The panel concludes that Victoria's current financial position is unsustainable and a new approach is needed. The panel proposes a framework based on five principles of responsible financial management and recommends medium-term targets related to the net operating balance, net debt, infrastructure investment and superannuation liabilities. The panel finds that Victoria's finances are vulnerable and not well positioned to withstand economic shocks. Increased infrastructure investment is needed but cannot be funded through additional debt under the panel's principles. The report recommends the government adopt the new framework and develop a transition plan to implement it.
The document discusses public financial management (PFM) reforms in the Philippine government. It defines PFM and outlines its core elements, which include budget preparation, execution, accounting, reporting, auditing, and debt management. It describes key PFM initiatives in the Philippines, including the Unified Accounts Code Structure (UACS) and the Government Integrated Financial Management Information System (GIFMIS). The UACS establishes a standardized coding framework, while GIFMIS is an IT-based system for integrated budget preparation, management, execution, accounting and reporting. The document emphasizes that PFM reforms aim to improve efficiency, accountability and transparency in the use of public funds.
This presentation was made by Amanella Arevalo, Philippines, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
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
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
This presentation was made by Amanella Arevallo, Philippines, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
This document outlines a proposed alternate framework for budget allocations in India for fiscal year 2012. Some key points:
- It proposes consolidating budget allocations into 19 major flagship schemes in sectors like rural development, agriculture, and education, which would receive Rs. 3,50,000 crores (36% of total expenditure).
- The remaining budget would include explicit formula-based transfers of Rs. 1,52,888 crores to states, allocations of Rs. 1,58,695 crores to central ministries, and expenditures on subsidies, defense, pensions etc.
- It argues this framework would strengthen fiscal federalism by reducing the number of smaller central schemes and increasing direct transfers to states
Public Sector Productivity - Ronnie Downes and Sean Dougherty, OECDOECD Governance
This presentation was made by Ronnie Downes and Sean Dougherty, OECD, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
Fiscal policy and government budgets are important tools that governments use to influence economic activity and promote growth. A government's budget determines how much money it expects to receive in revenues and how much it will spend on goods and services. The Nigerian constitution and laws establish the legal framework for budgeting, giving the National Assembly authority over the budget process. This document proposes a Fiscal Responsibility Index to benchmark and assess the fiscal performance of government ministries, departments, and agencies in Nigeria based on their adherence to budget credibility, comprehensiveness, policy-based budgeting, implementation, accounting, and auditing practices. The goal is to support fiscal discipline and the efficient use of public funds.
2009 04 01 Towards Evidence Based Public Administration Reform In Viet Namicgfmconference
Public Financial Management: Towards Evidence-Based Public Administration Reform in Viet Nam, 1 April, 2009
Dr. Clay G. Wescott, Director, Asia-Pacific Governance Institute, Washington DC
Nguyen Huu Hieu, Chief Operating Officer/Chief Technology Officer in StoxPlus, Ha Noi
Vu Quynh Huong Deputy Chief, Public Finance Research Division, Institute of Financial Science, Ministry of Finance, Ha Noi.
Concept Note for the Introduction of Expenditure Norms in the Education Secto...Jean-Marc Lepain
The document discusses introducing expenditure norms in the education sector of Laos based on a new budget law. It aims to: 1) Define a policy framework for sector budget norms and their relation to block grants; 2) Identify issues in education spending assignments between levels of government; and 3) Design principles and indicators for education spending formulae. The changes aim to improve efficiency, transparency and reverse declining education spending as a share of GDP.
Government budgeting & expenditures issues & problemsLouie Medinaceli
The document summarizes the Philippine government's implementation of a medium-term expenditure framework (MTEF), also known as multi-year budgeting, to address limitations of its previous one-year budgeting system. The MTEF establishes three-year budget ceilings and baselines for government agencies to foster fiscal discipline, strategic prioritization of resources, and improved operational efficiencies. It also links the budget more closely to the country's medium-term development plan through a consultative planning process. Initial results suggest the MTEF is helping the Philippine government better manage its budget and expenditures over multiple years.
The document discusses ISODEC's work engaging communities in social accountability and budget advocacy in Ghana and beyond. Key points include:
1. ISODEC promotes citizens' engagement with governments to secure autonomous development and resource rights.
2. Their strategies include empowering communities, strategic engagement with legislatures and bridging different sectors.
3. Through research, forums and training, ISODEC has popularized budget and policy advocacy, finding issues like unequal infrastructure and services between regions.
4. Future plans include expanding their work to more West African countries and establishing a fiscal policy research institute.
Philippine performance-informed budgeting system, Department of budget and ma...OECD Governance
Presentation by the Department of Budget and Management, Philippines, 11th OECD-Asian Senior Budget Officials Annual Meeting, Bangkok, Thailand, 17-18 December 2015.
Public Financial Management Reform presentation Mohamed Dahir
This document discusses good governance in public financial management reform. It defines good governance as processes for making decisions in the best possible way. Good governance includes macroeconomic stability, social equity, and efficient institutions. It also discusses principles of good governance like participation, rule of law, transparency, and equality. Principles of public financial management reform include legitimacy, accountability, and performance. Stakeholders in good public financial governance are government institutions and the Ministry of Finance, Parliament, and civil society. Reforms must be implemented sequentially based on a country's existing capacities.
The Best Practices are designed as a reference tool for Member and non-member countries to use in order to increase the degree of budget transparency in their respective countries. The Best Practices are organised around specific reports for presentational reasons only.
It is recognised that different countries will have different reporting regimes and may have different areas of emphasis for transparency. The Best Practices are based on different Member countries’ experiences in each area. It should be stressed that the Best Practices are not meant to constitute a formal “standard” for budget transparency.
http://www.oecd.org/gov/budgeting/
The document discusses how governments influence businesses through fiscal policy, monetary policy, and regulations. Fiscal policy tools like taxation, public expenditure, and debt management are used to influence economic growth. Monetary policy controls money supply and interest rates. The government intervenes in economic booms and recessions to support businesses. Initiatives like Make in India and Skill India were launched to encourage manufacturing and job growth in India.
The budgeting process involves four phases: preparation, authorization, execution, and accountability. During preparation, the Development Budget Coordinating Committee determines economic targets and expenditure levels. Government agencies then prepare their budget estimates. The President submits the proposed budget to Congress, where it undergoes review before becoming law through the General Appropriations Act. The Department of Budget and Management implements the budget through fund releases to agencies and ensures proper allocation and spending of funds.
Developments in performance budgeting - Zulkhairil Amar Mohamad, MalaysiaOECD Governance
This presentation was made by Zulkhairil Amar Mohamad, Malaysia, at the 14th OECD-Asian Senior Budget Officials Meeting held in Bangkok, Thailand, on 13-14 December 2018
Dorotinsky public financial management trends and lessonsicgfmconference
This document discusses trends in public financial management (PFM) reforms. It outlines the objectives of PFM as macrofiscal discipline, strategic resource allocation, and technical efficiency. Popular reforms aim to change incentives to better meet these objectives by altering rules, roles, and information. Recent reforms have focused on budget formulation tools like capital budgets and performance budgets differently across countries based on income level. There is a need for PFM reforms to address real problems and be tailored to each country's circumstances and stage of development.
The document discusses key aspects of the Indian Union Budget process including revenue and capital budgets, taxes, expenditures, and budget deficits. It provides details on the multi-stage budget process including estimates of expenditures and revenues, calculation of deficits, and adjustments to narrow deficits. The stages include ministries providing expenditure estimates, assessments of revenue estimates, matching expenditures with revenues to determine initial deficits, setting borrowing targets, and potential revisions to taxes or expenditures. The document also defines key budgetary terms like fiscal deficit, primary deficit, and how India balances its books through this process.
The document provides an overview of municipal infrastructure grant (MIG) expenditure in South Africa. It finds that MIG spending has declined nationally from 98% in 2004/05 to 79% in 2012/13, with R8.6 billion unspent over that period. While KwaZulu-Natal has performed better, spending capacity and backlog reductions vary. Solutions proposed include incentivizing spending and own contributions; improving asset management, planning and maintenance; and consolidating grants while allowing rehabilitation projects.
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
This presentation was made by Amanella Arevallo, Philippines, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
This document outlines a proposed alternate framework for budget allocations in India for fiscal year 2012. Some key points:
- It proposes consolidating budget allocations into 19 major flagship schemes in sectors like rural development, agriculture, and education, which would receive Rs. 3,50,000 crores (36% of total expenditure).
- The remaining budget would include explicit formula-based transfers of Rs. 1,52,888 crores to states, allocations of Rs. 1,58,695 crores to central ministries, and expenditures on subsidies, defense, pensions etc.
- It argues this framework would strengthen fiscal federalism by reducing the number of smaller central schemes and increasing direct transfers to states
Public Sector Productivity - Ronnie Downes and Sean Dougherty, OECDOECD Governance
This presentation was made by Ronnie Downes and Sean Dougherty, OECD, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
Fiscal policy and government budgets are important tools that governments use to influence economic activity and promote growth. A government's budget determines how much money it expects to receive in revenues and how much it will spend on goods and services. The Nigerian constitution and laws establish the legal framework for budgeting, giving the National Assembly authority over the budget process. This document proposes a Fiscal Responsibility Index to benchmark and assess the fiscal performance of government ministries, departments, and agencies in Nigeria based on their adherence to budget credibility, comprehensiveness, policy-based budgeting, implementation, accounting, and auditing practices. The goal is to support fiscal discipline and the efficient use of public funds.
2009 04 01 Towards Evidence Based Public Administration Reform In Viet Namicgfmconference
Public Financial Management: Towards Evidence-Based Public Administration Reform in Viet Nam, 1 April, 2009
Dr. Clay G. Wescott, Director, Asia-Pacific Governance Institute, Washington DC
Nguyen Huu Hieu, Chief Operating Officer/Chief Technology Officer in StoxPlus, Ha Noi
Vu Quynh Huong Deputy Chief, Public Finance Research Division, Institute of Financial Science, Ministry of Finance, Ha Noi.
Concept Note for the Introduction of Expenditure Norms in the Education Secto...Jean-Marc Lepain
The document discusses introducing expenditure norms in the education sector of Laos based on a new budget law. It aims to: 1) Define a policy framework for sector budget norms and their relation to block grants; 2) Identify issues in education spending assignments between levels of government; and 3) Design principles and indicators for education spending formulae. The changes aim to improve efficiency, transparency and reverse declining education spending as a share of GDP.
Government budgeting & expenditures issues & problemsLouie Medinaceli
The document summarizes the Philippine government's implementation of a medium-term expenditure framework (MTEF), also known as multi-year budgeting, to address limitations of its previous one-year budgeting system. The MTEF establishes three-year budget ceilings and baselines for government agencies to foster fiscal discipline, strategic prioritization of resources, and improved operational efficiencies. It also links the budget more closely to the country's medium-term development plan through a consultative planning process. Initial results suggest the MTEF is helping the Philippine government better manage its budget and expenditures over multiple years.
The document discusses ISODEC's work engaging communities in social accountability and budget advocacy in Ghana and beyond. Key points include:
1. ISODEC promotes citizens' engagement with governments to secure autonomous development and resource rights.
2. Their strategies include empowering communities, strategic engagement with legislatures and bridging different sectors.
3. Through research, forums and training, ISODEC has popularized budget and policy advocacy, finding issues like unequal infrastructure and services between regions.
4. Future plans include expanding their work to more West African countries and establishing a fiscal policy research institute.
Philippine performance-informed budgeting system, Department of budget and ma...OECD Governance
Presentation by the Department of Budget and Management, Philippines, 11th OECD-Asian Senior Budget Officials Annual Meeting, Bangkok, Thailand, 17-18 December 2015.
Public Financial Management Reform presentation Mohamed Dahir
This document discusses good governance in public financial management reform. It defines good governance as processes for making decisions in the best possible way. Good governance includes macroeconomic stability, social equity, and efficient institutions. It also discusses principles of good governance like participation, rule of law, transparency, and equality. Principles of public financial management reform include legitimacy, accountability, and performance. Stakeholders in good public financial governance are government institutions and the Ministry of Finance, Parliament, and civil society. Reforms must be implemented sequentially based on a country's existing capacities.
The Best Practices are designed as a reference tool for Member and non-member countries to use in order to increase the degree of budget transparency in their respective countries. The Best Practices are organised around specific reports for presentational reasons only.
It is recognised that different countries will have different reporting regimes and may have different areas of emphasis for transparency. The Best Practices are based on different Member countries’ experiences in each area. It should be stressed that the Best Practices are not meant to constitute a formal “standard” for budget transparency.
http://www.oecd.org/gov/budgeting/
The document discusses how governments influence businesses through fiscal policy, monetary policy, and regulations. Fiscal policy tools like taxation, public expenditure, and debt management are used to influence economic growth. Monetary policy controls money supply and interest rates. The government intervenes in economic booms and recessions to support businesses. Initiatives like Make in India and Skill India were launched to encourage manufacturing and job growth in India.
The budgeting process involves four phases: preparation, authorization, execution, and accountability. During preparation, the Development Budget Coordinating Committee determines economic targets and expenditure levels. Government agencies then prepare their budget estimates. The President submits the proposed budget to Congress, where it undergoes review before becoming law through the General Appropriations Act. The Department of Budget and Management implements the budget through fund releases to agencies and ensures proper allocation and spending of funds.
Developments in performance budgeting - Zulkhairil Amar Mohamad, MalaysiaOECD Governance
This presentation was made by Zulkhairil Amar Mohamad, Malaysia, at the 14th OECD-Asian Senior Budget Officials Meeting held in Bangkok, Thailand, on 13-14 December 2018
Dorotinsky public financial management trends and lessonsicgfmconference
This document discusses trends in public financial management (PFM) reforms. It outlines the objectives of PFM as macrofiscal discipline, strategic resource allocation, and technical efficiency. Popular reforms aim to change incentives to better meet these objectives by altering rules, roles, and information. Recent reforms have focused on budget formulation tools like capital budgets and performance budgets differently across countries based on income level. There is a need for PFM reforms to address real problems and be tailored to each country's circumstances and stage of development.
The document discusses key aspects of the Indian Union Budget process including revenue and capital budgets, taxes, expenditures, and budget deficits. It provides details on the multi-stage budget process including estimates of expenditures and revenues, calculation of deficits, and adjustments to narrow deficits. The stages include ministries providing expenditure estimates, assessments of revenue estimates, matching expenditures with revenues to determine initial deficits, setting borrowing targets, and potential revisions to taxes or expenditures. The document also defines key budgetary terms like fiscal deficit, primary deficit, and how India balances its books through this process.
The document provides an overview of municipal infrastructure grant (MIG) expenditure in South Africa. It finds that MIG spending has declined nationally from 98% in 2004/05 to 79% in 2012/13, with R8.6 billion unspent over that period. While KwaZulu-Natal has performed better, spending capacity and backlog reductions vary. Solutions proposed include incentivizing spending and own contributions; improving asset management, planning and maintenance; and consolidating grants while allowing rehabilitation projects.
The document provides an introduction to government budgeting in India. It outlines key constitutional provisions related to budgets, the budget preparation and approval process, and controls over budget execution including re-appropriation, supplementary grants, and resumption of unused funds. It also discusses new service procedures, contingency funds, and the different types of government accounts.
The document discusses fiscal administration and the budget process in the Philippines. It covers:
1) Key aspects of fiscal administration including intergovernmental relations and the roles of agencies like Congress, the Department of Finance, and Commission on Audit.
2) Sources of funds for local governments including internal revenue allotments, shares of national wealth and taxes, and the formulas for allocating these funds.
3) Core budget concepts used by the Philippine government like the one-fund concept, balanced budgeting, and total resource budgeting. It also discusses the annual budget cycle.
Annexure j of Appropriation Accounts of Indian RailwaysNageswara Rao M
This document discusses Appropriation Accounts and common misclassifications that occur in them. It provides examples of demands that are often misclassified, such as Demand No. 9 and Demand No. 8. Areas where mistakes typically happen are also outlined, such as between Development Fund and Depreciation Reserve Fund. Suggestions are made to conduct refresher courses for staff and apply a materiality concept from commercial organizations to Appropriation Accounts for Railways to help prevent these types of misclassifications.
The document discusses approaches and tools for local government units (LGUs) in resource mobilization. It notes that LGUs have a dual nature as they can impose taxes and fees using their taxing powers, and also operate economic enterprises and charge for services using their corporate powers. The document outlines various revenue mobilization strategies available to LGUs, including increasing resources, expanding funding facilities, tapping private partners, restructuring budgets, and determining appropriate service delivery options. It provides tables and steps for effective revenue generation, analysis of revenue sources, and forecasting future revenues.
This document discusses the concept of revenue in accounting. It defines revenue as the gross income received from normal business activities before expenses are deducted. Revenue arises from the sale of goods or services and is measured in monetary terms. The document outlines the key principles of revenue recognition and matching revenues with related expenses. It also discusses the differences between recording revenue for service companies versus merchandising companies.
National Development and Revenue ExpenditureKaren S.
The document discusses public fiscal administration in the Philippines, including taxation, revenue, and expenditures at the national and local levels. It provides details on:
- The roles of the Bureau of Internal Revenue and Bureau of Customs in tax collection.
- Sources of revenue and financing for the national government, local governments, and public corporations through taxation, borrowing, and other means.
- The processes involved in public expenditures at different levels of government.
Problems and Issues in the Philippine Educational SystemJames Paglinawan
The document discusses several key problems with the Philippine educational system:
1) Declining quality of education as seen in poor test scores and a high percentage of students and teachers failing certification exams.
2) Large disparities in educational achievement based on socioeconomic status, with disadvantaged students having high dropout rates.
3) Underfunding of education relative to other ASEAN countries and low spending per student that has declined in real terms.
4) A mismatch between the skills taught and actual job requirements that leads to educated unemployment.
The budget making process and monitoring lecture kmtcCoretraLimited
The document discusses the budget making process in Kenya. It outlines the key steps and phases in preparing, approving, executing and monitoring the national budget. The main phases include macroeconomic planning, strategic planning, financial planning, and budget execution. It also discusses the medium term expenditure framework, main sectors funded, and weaknesses in the current process such as the dual budget system. The goal of the budget monitoring process is to continuously assess how well budget activities and programs are being implemented compared to expected results.
Budget for Outcomes - Stefan Kiss, Slovak RepublicOECD Governance
The document summarizes Slovakia's spending review process and goals of increasing efficiency and value for money in public expenditures. Key points include:
- Spending reviews target specific sectors (education, health) or functions (IT, wages) and aim to cut inefficient spending and promote high-value programs.
- Reviews are led by the Ministry of Finance but involve analytical units within line ministries to supplement existing budgeting processes.
- Measures identified in reviews become part of budget negotiations and documentation and some are incorporated into the annual state budget. Outcome indicators track progress in priority areas.
Recently, the Health Finance and Governance (HFG) Project organized a multi-country workshop to support policymakers from public health and finance agencies in developing concrete action plans for mobilizing domestic resources for health. This presentation is by the keynote speaker, Ms. Midori de Habich—Peru’s former Minister of Health, who spoke about her experience working across ministries, sharing factors for success and offering advice for both health and finance personnel.
Yemen: Action plan for public finance management reformsJean-Marc Lepain
This document summarizes the key points from a government-development partners roundtable on public finance management reforms. It outlines an action plan with the following objectives: 1) restore fiscal sustainability and budget credibility, 2) prepare for fiscal decentralization, and 3) strengthen controls and accountability. The action plan focuses on quick wins for 2014-2015, with a new planning phase in 2015 to address more structural issues. Key areas of focus include integrating fiscal policy with budgeting, strengthening revenue collection, enhancing budget integration, and developing a roadmap for fiscal decentralization. The document concludes by noting the need to plan reforms beyond 2015 based on a public finance assessment.
Health and budget analysis for civil societyEsther Agbon
The document discusses Nigeria's health budget. It notes that the federal health budget averages 5% over the last 5 years, but health sectors are not prioritized at both federal and state levels. Recurrent budgets, which fund operations, take up about 80% of health allocations, leaving less than 20% for capital expenditures like infrastructure and training. The document analyzes trends in budget allocations, outlines steps in budget analysis for advocacy, and discusses tools like community scorecards, public expenditure tracking surveys, and social audits that can be used to monitor budgets.
This presentation was made by Jungmin PARK, OECD, at the 15th Annual Meeting of OECD-CESEE Senior Budget Officials held in Minsk, Belarus, on 4-5 July 2019
Lao PDR: Public Expenditure Mangement Review 2008Jean-Marc Lepain
The document discusses public finance management reforms in Lao PDR. It notes that while macroeconomic indicators have improved, the public finance system suffered during an economic crisis and wage bill pressures limit spending. It highlights the need to [1] improve expenditure efficiency and alignment with strategy, [2] address challenges from inflation and slowing growth, and [3] reform center-province fiscal relations to increase revenue and realign spending. The document reviews progress on a public expenditure management strengthening program and identifies pending issues to discuss with stakeholders.
The document presents an overview of different approaches to budgeting in the public sector, including incremental budgeting which is currently used in Northern Ireland. It discusses recommendations from reports to move towards budgeting approaches that more explicitly link budgets to performance and outcomes. Alternative approaches described include zero-based budgeting, priority-based budgeting, and performance-based budgeting. The document provides details on the advantages and disadvantages of different budgeting methods.
APPLICATION OF MEDIUM TERM EXPENDITURE FRAMEWORK- A CASE STUDY OF TAMIL NADUSultan Odin
This document discusses the application of Medium Term Expenditure Framework (MTEF) in Tamil Nadu, India. It examines MTEF in the health and education sectors of Tamil Nadu. In the health sector, the MTEF developed bottom-up cost estimates for carrying out existing and new policies, which were then reconciled with available public health expenditure. A similar process was followed for the education sector. The analysis found gaps between required funding levels estimated by the MTEF and actual resource availability. Policy recommendations include regularly conducting MTEF, strengthening monitoring and evaluation, and improving coordination between departments.
The document contains recommendations to reduce government spending in Australia. It recommends capping real growth in government spending to less than 1.5% per year over 10 years to reduce the size of government. It also recommends prioritizing spending areas and classifying programs as either within or outside priority areas. Further, it recommends ending industry assistance programs and subsidies, and eliminating overlap between federal and state departments, including closing the federal departments of health, education, and agriculture.
Post Budget Economics Outlook - Peck Boon Soon, Head of Economics, RHB Resear...Eric Lee
Now that Malaysia's Budget 2015 has been announced, how do you foresee it affecting your investment strategy?
Our team of award-winning RHB Research economists and analysts share exclusive market insights at RHB Investment Bank's post-budget investment seminar @RHB Centre, Kuala Lumpur 18 October 2014:
Philippine Public Financial Management System and its Role in National Develo...O C
This document discusses public financial management in the Philippines. It provides an overview of key concepts in public financial management including fiscal discipline, efficiency, and transparency. It also outlines the Philippine public financial management cycle and priorities such as investing in economic and social services. Challenges are discussed such as underspending and the need for performance-based budgeting and cash-based appropriations. Overall the document presents concepts and priorities for the Philippine public financial management system and its role in national development.
The document discusses the Fiscal Consolidation Programme and Manual. The Programme aims to restructure revenues and expenditures to put the budget on a sustainable path over 5 years through policy reviews, structural reforms, and streamlining processes. The Manual provides guidance for ministries to develop their own consolidation plans. It outlines conducting Policy Reviews to identify inefficient policies and alternative service delivery methods. Ministries then develop Sector Reform Plans with structural, policy, and process reforms. Finally, Fiscal Consolidation Plans translate reform plans into monetary terms with budgets forecasted after consolidation. The overall goal is to reduce spending and financing pro-growth investments to diversify the economy.
Session 5.2 - Ali Uppal - Shirley Beard, United KingdomOECD Governance
This presentation was made by Ali Uppal and Shirley Beard, United Kingdom, at the 18th Annual Meeting of OECD Senior Financial Management and Reporting Officials held at the OECD Conference Centre, Paris, on 1-2 March 2018
This document provides pre-budget proposals from the Sustainable Development Policy Institute (SDPI) for the 2015-16 budget in Pakistan. It recommends measures to promote sustainable development and job creation through fiscal policy interventions. Key proposals include lowering corporate and income tax rates, reducing exemptions, increasing social spending, reforming property taxes, and mobilizing additional revenue through improved tax compliance and administration. The proposals are based on consultations with stakeholders and aim to boost the economy while protecting the vulnerable.
Picking up from the previous budget, Budget 2013/14 will play a big role in laying a firm foundation to usher in the devolved system of government. The environment for budget formulation and prudent financial management at the national and county government level is now set, given the passing of requisite legislation, including the Public Finance Management Act, 2012 and the launch of the second strategy for Public Finance Management Reforms in early 2013. Given this state of play one can interrogate the budget process using the PFM, Act 2012 as a benchmark. The three arms of government managed to submit their expenditure estimates to the National Assembly by 30th April. Equally commendable is the fact that for the very first time, the National Government adopted Programme based budgeting (PBB) to present its expenditure estimates in line with PFM reforms.
TODPOD is all about bringing fresh ideas to modern families. It is the first innovative solution to allow kids to stay purposely occupied and mentally alert, all the while encouraging play-based learning concepts and giving them a sense of pride. The TODPOD is beneficial for the parent to help experience their child’s most pivotal a-ha moments during the developmental stage while the child is learning to develop. Simultaneously TODPOD is providing the perfect platform to aid children's developmental skills, inspire creativity and spark big imaginations!
The TODPOD provides children in need with a mobile, steady, and stable table and chair enabling an immediate, lasting, and positive impact on the beneficiary child’s literacy development and overall academic performance.
The TodPod is a useful 3-in-one fun and engaging multi-functional product that quickly, easily, and effortlessly converts to a table and chair in that it serves to promote a love of learning and independence in the mind of an infant. For all intents and purposes, it can carry little one’s essentials and playtime items such as toys, books, crayons, snacks, play dough, and much more, and quickly, easily, and conveniently converts into a table & chair. The Table/desk is held in place in the lid of the bag with its legs tucked in under the Tabletop when not in use, so it does not interfere with the function and storage capability of the bag. When you open the bag, it is easy to unclip the table from inside the lid and clip on the legs, and the table is ready for use on its own. Close the bag, pop out the feet under the bag, and there you have the perfect seat for the child to sit on at the TODPOD table and learn critical skills and develop as they play.
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Ffc briefing on 2015 appropriations bill 12_may2015
1. BRIEFING ON THE 2015
APPROPRIATION BILL
For an Equitable Sharing of National Revenue
12 May 2015
1
2. Briefing on the 2015 Appropriation Bill
PRESENTATION OUTLINE
• 1. General overview of the 2015 Appropriations Bill
• 2. An assessment of the composition of the 2015 Appropriation Bill with
respect to:
• baseline changes across votes and service delivery implications
• Given the 2014/15 preliminary spending outcomes, risk areas and
possible oversight responses
3. Assessment of 2015 Appropriations Bill with respect to:
• effecting government’s priorities, especially economic growth and
job creation programmes
• Infrastructure
• Efficiency gains
2
3. Briefing on the 2015 Appropriation Bill
FFC RESPONSE TO THE APPROPRIATIONS
BILL
4. Briefing on the 2015 Appropriation Bill
BACKGROUND
• The Submission made in terms of S4(4c) of
MBPARMA (Act 9 of 2009)
– Requires Parliamentary Committees to consider any
recommendations of FFC during their deliberations
on Money Bills
• Also made in terms of FFC Act of 1997
– Requires that FFC responds to any requests any
organ of state on any financial and fiscal matter
4
5. Briefing on the 2015 Appropriation Bill
1. GENERAL OVERVIEW
• The 2015 budget was tabled within a fiscally constrained environment
– At the time when the 2014 Medium Term Budget Policy Statement
was tabled, it was anticipated that economic growth would reach 2.5
and 2.8% for 2015 and 2016 respectively
• Despite growth rates being revised down to 2.0 and 2.4% over the next
two years, Government has managed to achieve a delicate balance in
terms of :
– Ensuring that allocations are aligned with priorities outlined in both the
medium term strategic framework (MTSF) and National Development Plan
(NDP),
– Protecting funding for social grants whilst directing cuts at non-performing
programmes, and
– Striving for a balanced approach to funding new infrastructure (in support
of infrastructure-led growth) relative to caring for the existing asset base 5
6. Briefing on the 2015 Appropriation Bill
1. GENERAL OVERVIEW [CONT.]
• The key message of the Commission’s submission on the 2015
Appropriations Bill is that Government has tabled a budget that
maintains fiscal stability and balances contending priority areas
• Key risk areas that may serve to unsettle the balance attained in the 2015
Budget:
– Public sector wage bargaining process outcome, particularly if the outcome
significantly exceeds inflation
– Implementation of the National Health Insurance (NHI)
– Social security reforms alluded to by the Minister of Finance in the 2015 Budget
Speech
• The Commission is of the view that a multipronged approach focussing
on building and strengthening the capability of the state to implement
government programmes alongside rooting out inefficiencies such as
fruitless and wasteful expenditure, corruption can take South Africa
closer to realising its socioeconomic goals and objectives as outlined in
the National Development Plan (NDP)
6
7. Briefing on the 2015 Appropriation Bill
2.1 ASSESSMENT OF BASELINE CHANGES AS PER
2015 APPROPRIATION BILL
• Real growth rates for most votes have declined, although still positive
• Given tight fiscal environment, government should be commended for maintaining real overall
real growth rate of 2.5%, equivalent to the average growth in the previous three years
7
Selected Key National Votes
2012/13 2013/14 2014/15 2015/16
Appropriation
Baseline Change
(A)
Annual Avge
Real Growth
(B)
Difference
between (A)
and (B)
11. Public Works -3.6% -22.2% -5.4% 1.5% -7.4% 8.9%
14. Basic Education 5.9% 8.5% 9.5% 5.1% 7.3% -2.2%
15. Higher Education and Training 5.9% 2.9% 1.6% 2.5% 3.2% -0.7%
16. Health 2.3% 1.1% 5.7% 3.7% 3.2% 0.5%
18. Correctional Services 0.8% 2.2% -0.1% -0.3% 0.7% -0.9%
21. Justice and Constitutional Development 6.8% 0.2% 6.1% -2.1% 2.8% -4.8%
23. Police 3.4% 3.1% -0.2% 0.5% 1.7% -1.2%
24. Agriculture, Forestry and Fisheries 12.5% -0.7% 3.9% -9.4% 1.6% -11.0%
25. Economic Development 11.0% 8.7% -15.2% 22.3% 6.7% 15.6%
26. Energy 2.3% -8.5% 8.6% -3.6% -0.3% -3.3%
38. Human Settlements 2.8% 7.6% 0.5% 1.5% 3.1% -1.6%
39. Rural Development and Land Reform 5.9% 0.2% -6.6% -4.5% -1.3% -3.3%
Total appropriation by vote 2.3% 2.4% 2.7% 2.5% 2.5% 0.0%
8. 2.2 ASSESSMENT OF 2014/15 SPENDING
OUTCOMES
• Most votes spent on par with the national average (97%) in 2014/15, although uneven spending
patterns are noticeable
• National average spending for 2014/15 marginally below average spending for the period 2011/12 -
2013/14, largely due to underspending in social development as a result of the clean-up in the social
grants system
8
9. 2.3 PERFORMANCE OF DEPARTMENT OF
LABOUR (DOL) AND COMPENSATION FUND
• Compensation Fund received disclaimers in the past two years and overspent
its transfer allocation from DoL by 87% in 2014/15
• Underspending by DoL is partly due to unfilled vacancies in the main. This
could be undermining its service delivery and fiscal oversight role over
Compensation Fund entity
9
2011/12 2012/13 2013/14 2014/15
Spending and deviation from final budget (%)
Department of Labour 99% 95% 97% 94.9%*
Compensation Fund 100% 100% 100% 186.8%*
Audit Outcomes
Department of Labour Unqualified Unqualified Unqualified Not available
Compensation Fund Qualified Disclaimer Disclaimer Not available
10. 2.4 RISKS AND OVERSIGHT RESPONSES IN 2015
• Weaker than expected economic growth likely to continue in 2015/16
– Commission welcomes efforts to manage this risk by providing for lower spending
ceilings, freezing non-essential spending areas at 2014/15 levels and making provision for
unallocated reserves over the medium term
– Commission calls on government to continue to cushion poor and vulnerable by
maintaining efficient and effective social spending
• The public sector wage agreement
– Government has attempted to slow the growth of the public sector wage bill through
reviewing funded vacancies, cleaning up personnel numbers and working to ensure
sustainable cost of living adjustment
– Commission welcomes efforts to find long-term sustainable solution to wage bill issue,
especially recent establishment of the Presidential Public Service Remuneration Review
Commission
• Poorly performing and inefficient entities and fiscal risk
– Contingent liabilities
– Government is working with entities by focusing on stabilising finances in the short-term
and improving liquidity position
10
12. 3.1. PROMOTING ECONOMIC GROWTH
12
• The percentage of gross fixed capital formation by economic infrastructure increased
from 68% in 2010 to 73% in 2013, while that of social infrastructure declined from
32% in 2010 to 27% in 2013.
• Investment in infrastructure by public sector institutions has increased by 4.8% (or
R9.7 billion), from R202.8 billion in 2012 to R212.5 billion in 2013.
0
10
20
30
40
50
60
70
80
90
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Percentage-Economic Percentage-Social
13. 3.2 ASSESSMENT: EDUCATION
• Overall budget allocation for Education reflects MTSF and
NPG goals
– Basic education accounts for 16.7 % of total expenditure
• Key basic education priorities over the 2015 MTEF includes
inter alia
– Improving curriculum delivery and school infrastructure
– Training teacher
• The bulk (77%) of education budget goes to payment of
salaries
– Better management of the wage bill is required to free up resources to
finance other important education inputs
• There is need to distribute resources equitably at school level
Briefing on the 2015 Appropriations Bill
13
14. 3.3. ASSESSMENT: HEALTH
• Health remains a key priority in the 2015 MTEF
• The budget prioritise
– Expansion of HIV/AIDS treatment and prevention
– Revitalisation of health care facilities
– Provision of specialised tertiary hospital services
• Health allocations are projected to grow at 7.1% over
the MTEF
• This represent the third fastest growing expenditure
program
Briefing on the 2015 Appropriations Bill 14
15. Briefing on the 2015 Appropriation Bill
3.4. ASSESSMENT: JOB CREATION AND ECONOMIC
TRANSFORMATION
Government’s strategy for job creation is multi-pronged:
Expanded Public Works Programmes (EPWP) and Community Works
Programme (CWP)
Employment tax incentives
Jobs Fund
The Jobs Fund has been allocated R4 billion in the 2015 Budget for facilitating
access to finance and the scaling up of small and medium-scale enterprises.
The Commission welcomes the strategy which intends to seek partnerships with
larger intermediaries and ensure proper monitoring and evaluation processes as well
as the commitments to ensure that 30% of government’s procurement is sourced
from small and medium scale enterprises.
15
16. Briefing on the 2015 Appropriation Bill
3.5. ASSESSMENT: IMPROVED PUBLIC
SERVICE
• Capable State required to achieve goals in the NDP
– Among measures adopted include improving investigative abilities of institutions to
combat corruption, recent release the Supply Chain Management Review, ongoing
cost containment measures and various capacity building programmes
– What is required is support for these initiatives and implementation from whole of
government
• Measures aimed at improving capability to implement infrastructure projects
– Built environment performance plans introduced to incentivise integrated planning
and implementation across built environment functions located in municipalities.
– The focus should be on a more holistic approach to capacity building if
infrastructure projects are going to succeed (E.g. single capacity support programme
per municipality)
• Various proposals in the Bill to fund research to identify future skills gaps in the labour
market
– Should not neglect demand-side factors to encourage uptake of labour, especially
among youth and the forecasting of future skills required in the public sector
16
17. Briefing on the 2015 Appropriation Bill
3.6. ASSESSMENT: INFRASTRUCTURE
INVESTMENT AT THE NATIONAL LEVEL
• As a result of lower than anticipated economic growth and the need to contain
expenditure, public infrastructure investment has been revised downwards by R34.2
billion, bringing total infrastructure investment to R813.1 billion over the next three years
• In 2015 Budget Speech, Minister of Finance emphasised Government’s reliance on cost
recovery as an important avenue for funding infrastructure development, thus bringing
into focus the issue of user fees - the extent to which revenue can be derived from
infrastructure utilisation, will be dependent on the willingness of consumers to pay.
• Of the total R813 billion allocated in respect of public infrastructure over the next three
years, 77% is in respect of the transport (R339 billion), energy (R166 billion) and water
and sanitation (R117 billion) sectors
• Over the 2015 MTEF period, state-owned companies (SOCs) and local government are
responsible for just under 70% of all public investment in infrastructure
– Will SOCs and municipalities be able to effectively drive South Africa’s
infrastructure-led growth
17
18. 3.6 ASSESSMENT: INFRASTRUCTURE
INVESTMENT AT THE NATIONAL LEVEL [CONT.]
18
Proposition of Infrastructure Spending by Type, 2012-2017/18
Source: Commission calculations based on Budget Review (2014)
45.2%
2.1%
39.1%
13.6%
55.1%
5.2%
28.3%
11.3%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
New Infrastructure Assets Maintenance and Repairs Upgrading and Additions Rehabilitation and
Refurbishment
2012/13 2013/14 2014/15 2015/16 2016/17 2017/18
• 55% of resources allocated in respect of infrastructure investment will be for new
infrastructure with the balance allocated to existing infrastructure in terms of repairs,
rehabilitation and upgrading
• The Commission thus welcomes a more balanced approach to infrastructure development
that attaches priority to caring for existing assets and developing new infrastructure where
applicable
19. Briefing on the 2015 Appropriation Bill
3.7 MEASURES TO STIMULATE COST
EFFICIENCIES
• Achieving cost-efficiency in this fiscally constrained environment is key to
inclusive and sustainable growth
• Section 195(1) (b) of the Constitution and Section 38 (b) of the PFMA requires
the promotion of efficient, economic and effective use of public resources by
every sphere of government, organ of state and public enterprises.
• In suggesting measures to improve efficiency, the Commission is aware that
there is real no blueprint for improving public sector efficiency, but diverse
approaches can be adopted.
Public sector wage bill and productivity:
• The Commission wishes to reiterate its previous views that public expenditure
growth can be contained through curtailing the public sector wage bill,
something that can be done without compromising growth.
• The Commission is of the view that norms for frontline versus administrative
staff to total expenditure per sector and/or by specific occupational categories are
established.
19
20. Briefing on the 2015 Appropriation Bill
3.7 MEASURES TO STIMULATE COST
EFFICIENCIES [CONT.]
Unproductive and inefficient Spending
• Budget execution in South Africa has challenges of monies that are appropriated not spent as
expected or as budgeted. All these issues require vigilant oversight by those responsible and
strengthening of ongoing efforts to build capacity of the departments.
• It is also important that policies and plans are connected to budgets.
• The Commission believes current government procurement reforms being undertaken through the
procurement office will improve cost efficiency in the public sector.
ICT Roll-out:
• ICT is known to improve access to service quality and responsiveness to citizens; reduces
operational costs and improve efficiencies in the delivery of services.
• The Commission urges the government to prioritise the roll out of ICT infrastructure.
Accurate cost estimates:
• To ensure that all spheres of government achieve greater efficiencies in the use of scarce public
resources, it is important that more accurate cost estimates for services being delivered are found.
• The Commission, working with SALGA is properly cost in basic services in the local sphere. The
model, will assist in matching budgets and the actual costs of providing services
20
21. Briefing on the 2015 Appropriation Bill
4. CONCLUSION
• The Bill keeps within the spending ceilings set by the 2015 Budget Review
• The Commission is pleased that despite the constrained resource envelope, the
2015 Appropriations Bill indicates a continued commitment to funding MTSF
and NDP activities
• The Commission commends government in balancing the need to protect
social grants, while targeting non-core and non-performing programmes as
areas where expenditure can be cut.
• The Commission calls on Government to continue trend in growth of
contribution of gross fixed assets to infrastructure and application of cost
reflective tariffs and general user pay principle to underpin the provision of
infrastructure.
• The Commission welcomes measures being taken to reign in the wage bill, but
notes that for the compensation projections to be realistic a wage bargaining
agreement will be required, where salaries are pegged close to inflation rate.
21
22. THANK YOU.
Financial and Fiscal Commission
Montrose Place (2nd Floor), Bekker Street,
Waterfall Park, Vorna Valley, Midrand,
Private Bag X69, Halfway House 1685
www.ffc.co.za
Tel: +27 11 207 2300
Fax: +27 86 589 1038