Presentation by Friederike Schwarzendorfer, Austria, for the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Publilc sector productivity - Johannes Wolff, United KingdomOECD Governance
This presentation was made by Johannes Wolff, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Performance budgeting practices - Lisa Von Trapp, OECDOECD Governance
This presentation was made by Lisa Von Trapp, Policy Analyst, OECD, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
This presentation was made by Ulf Rosner, Germany, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Spending reviews - Nynke De Witte, Netherlands,OECD Governance
This presentation was made by Nynke De Witte, Ministry of Finance, Netherlands, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Marjon Schols, Netherlands, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Aligning the centre and line ministries - Roland Schneider, AustriaOECD Governance
This presentation was made by Roland Schneider, Austria,, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Public sector productivity - Peter van de Ven, OECDOECD Governance
This presentation was made by Peter Van de Ven, OECD, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter OECD Governance
Presentation by Monika Geppl and Stefan Kranabetter 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
Publilc sector productivity - Johannes Wolff, United KingdomOECD Governance
This presentation was made by Johannes Wolff, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Performance budgeting practices - Lisa Von Trapp, OECDOECD Governance
This presentation was made by Lisa Von Trapp, Policy Analyst, OECD, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
This presentation was made by Ulf Rosner, Germany, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Spending reviews - Nynke De Witte, Netherlands,OECD Governance
This presentation was made by Nynke De Witte, Ministry of Finance, Netherlands, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Marjon Schols, Netherlands, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Aligning the centre and line ministries - Roland Schneider, AustriaOECD Governance
This presentation was made by Roland Schneider, Austria,, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Public sector productivity - Peter van de Ven, OECDOECD Governance
This presentation was made by Peter Van de Ven, OECD, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter OECD Governance
Presentation by Monika Geppl and Stefan Kranabetter 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
Aligning the centre and line ministries - Mark Bussow, United StatesOECD Governance
The document discusses creating alignment between the federal government's central offices and agencies. It notes the diversity among agencies in terms of size, mission, activities, and autonomy. The central offices, like OMB, aim to promote alignment through quarterly performance reporting, priority goal-setting, strategic reviews, and regular meetings. Achieving the right balance between centralized direction and decentralized execution is key. The governance structure involves central leadership and coordination mechanisms between OMB and agency leaders.
This document discusses Germany's experience with spending reviews over the past few years. It provides an overview of how spending reviews are organized in Germany, including establishing working groups comprised of various ministries. The document outlines lessons learned, such as the importance of political will and collaboration between ministries. It also gives examples of recommendations from past spending reviews, such as establishing clear goals and common reporting standards. In conclusion, the document emphasizes factors that matter most for effective spending reviews, including preparation, framework conditions, and follow-up processes.
Publilc sector productivity - Patrick Dunleavy, United KingdomOECD Governance
This presentation was made by Patrick Dunleavy, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Incentivising good performance - Miguel Castro Coelho, PortugalOECD Governance
This presentation was made by Miguel Castro Coelho, Portugal, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Performance budgeting practices - Ivor Beazley, World BankOECD Governance
This document summarizes challenges that countries face in implementing effective performance budgeting systems and proposes recommendations for a next generation approach. Some of the key challenges identified are setting clear objectives, producing too many performance metrics, and overestimating implementation capacities. The document recommends that countries focus on strategic priorities, program managers as users, and take a long-term incremental approach to build experience and capacity over multiple reform efforts.
This presentation was made by Robert Barton, Department of Finance, Australia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Joonas Pärenson, Ministry of Finance, Estonia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD, Paris, on 26-27 November 2018
Evaluation and monitoring: France case-study -- Véronique Fouque, FranceOECD Governance
Presentation by Véronique Fouque, France, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
International trends in performance budgeting - Anne Keller, OECDOECD Governance
This presentation was made by Anne Keller, Public Governance Directorate, OECD, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Improving the quality and impact of annual performance reporting - Andy Heath...OECD Governance
This presentation was made by Andy Heath & Ruth Ward, HM Treasury, United Kingdom, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
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
Improving the quality and impact of annual performance reporting - Sanita Til...OECD Governance
This presentation was made by Sanita Tiltina, Ministry of Finance, Latvia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
EU budget focused on results initiative - Marco Carnaccini, ECOECD Governance
The document discusses the performance framework of the EU budget. It outlines the key elements of the framework, including legislation, Europe 2020 objectives, the multiannual financial framework, evaluations, and reporting. It provides an overview of the "EU Budget Focused on Results" initiative, including progress made in 2015-2016 to strengthen results-based budgeting. It also discusses conclusions, noting that the performance framework is aligned with international standards and that progress improving it will be gradual.
International trends in performance budgeting - Naida Carsimamovic, World Ban...OECD Governance
This presentation was made by Naida Carsimamovic, PEMPAL, World Bank, and Nikolay Begchin, Ministry of Finance, Russian Federation, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Using performance information for management - Astri Tverstol, NorwayOECD Governance
This presentation was made by Astri Tverstol, Ministry of Finance, Norway, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Evaluating the performance of OECD Committees -- Kevin Williams, OECD Secreta...OECD Governance
Presentation by Kevin Williams, OECD Secretariat, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015
the French LoLF - Véronique Fouque, france - engOECD Governance
his presentation was made by Véronique Fouque, Ministry of Economy and Finance, France, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Using performance information for management - Edwin Lau, OECDOECD Governance
This presentation was made by Edwin Lau, Public Governance Directorate, OECD, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Improving the quality and impact of annual performance reporting - Glenn Purv...OECD Governance
This presentation was made by Glenn Purves, Treasury Board of Canada Secretariat, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Nicolas Berland, ministry of Economy and Finance, France, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Institutionalizing Performance Budgeting: Key Institutions and Actors - Roles...EUROsociAL II
This document discusses key aspects of institutionalizing performance budgeting. It covers:
1) The essential building blocks for developing performance informed budgeting, including establishing strategic goals and developing performance measures.
2) The roles of key institutions like central budget authorities and spending ministries, and different implementation strategies such as top-down vs bottom-up approaches.
3) Developing incentives to motivate improved performance, such as financial rewards and sanctions through the budget process, and increasing or decreasing managerial flexibility.
Aligning the centre and line ministries - Mark Bussow, United StatesOECD Governance
The document discusses creating alignment between the federal government's central offices and agencies. It notes the diversity among agencies in terms of size, mission, activities, and autonomy. The central offices, like OMB, aim to promote alignment through quarterly performance reporting, priority goal-setting, strategic reviews, and regular meetings. Achieving the right balance between centralized direction and decentralized execution is key. The governance structure involves central leadership and coordination mechanisms between OMB and agency leaders.
This document discusses Germany's experience with spending reviews over the past few years. It provides an overview of how spending reviews are organized in Germany, including establishing working groups comprised of various ministries. The document outlines lessons learned, such as the importance of political will and collaboration between ministries. It also gives examples of recommendations from past spending reviews, such as establishing clear goals and common reporting standards. In conclusion, the document emphasizes factors that matter most for effective spending reviews, including preparation, framework conditions, and follow-up processes.
Publilc sector productivity - Patrick Dunleavy, United KingdomOECD Governance
This presentation was made by Patrick Dunleavy, United Kingdom, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Incentivising good performance - Miguel Castro Coelho, PortugalOECD Governance
This presentation was made by Miguel Castro Coelho, Portugal, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Performance budgeting practices - Ivor Beazley, World BankOECD Governance
This document summarizes challenges that countries face in implementing effective performance budgeting systems and proposes recommendations for a next generation approach. Some of the key challenges identified are setting clear objectives, producing too many performance metrics, and overestimating implementation capacities. The document recommends that countries focus on strategic priorities, program managers as users, and take a long-term incremental approach to build experience and capacity over multiple reform efforts.
This presentation was made by Robert Barton, Department of Finance, Australia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Joonas Pärenson, Ministry of Finance, Estonia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD, Paris, on 26-27 November 2018
Evaluation and monitoring: France case-study -- Véronique Fouque, FranceOECD Governance
Presentation by Véronique Fouque, France, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, Paris, 26-27 November 2015.
International trends in performance budgeting - Anne Keller, OECDOECD Governance
This presentation was made by Anne Keller, Public Governance Directorate, OECD, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Improving the quality and impact of annual performance reporting - Andy Heath...OECD Governance
This presentation was made by Andy Heath & Ruth Ward, HM Treasury, United Kingdom, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
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
Improving the quality and impact of annual performance reporting - Sanita Til...OECD Governance
This presentation was made by Sanita Tiltina, Ministry of Finance, Latvia, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
EU budget focused on results initiative - Marco Carnaccini, ECOECD Governance
The document discusses the performance framework of the EU budget. It outlines the key elements of the framework, including legislation, Europe 2020 objectives, the multiannual financial framework, evaluations, and reporting. It provides an overview of the "EU Budget Focused on Results" initiative, including progress made in 2015-2016 to strengthen results-based budgeting. It also discusses conclusions, noting that the performance framework is aligned with international standards and that progress improving it will be gradual.
International trends in performance budgeting - Naida Carsimamovic, World Ban...OECD Governance
This presentation was made by Naida Carsimamovic, PEMPAL, World Bank, and Nikolay Begchin, Ministry of Finance, Russian Federation, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Using performance information for management - Astri Tverstol, NorwayOECD Governance
This presentation was made by Astri Tverstol, Ministry of Finance, Norway, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Evaluating the performance of OECD Committees -- Kevin Williams, OECD Secreta...OECD Governance
Presentation by Kevin Williams, OECD Secretariat, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015
the French LoLF - Véronique Fouque, france - engOECD Governance
his presentation was made by Véronique Fouque, Ministry of Economy and Finance, France, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Using performance information for management - Edwin Lau, OECDOECD Governance
This presentation was made by Edwin Lau, Public Governance Directorate, OECD, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
Improving the quality and impact of annual performance reporting - Glenn Purv...OECD Governance
This presentation was made by Glenn Purves, Treasury Board of Canada Secretariat, at the 14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network held at the OECD Conference Centre, Paris, on 26-27 November 2018
This presentation was made by Nicolas Berland, ministry of Economy and Finance, France, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Institutionalizing Performance Budgeting: Key Institutions and Actors - Roles...EUROsociAL II
This document discusses key aspects of institutionalizing performance budgeting. It covers:
1) The essential building blocks for developing performance informed budgeting, including establishing strategic goals and developing performance measures.
2) The roles of key institutions like central budget authorities and spending ministries, and different implementation strategies such as top-down vs bottom-up approaches.
3) Developing incentives to motivate improved performance, such as financial rewards and sanctions through the budget process, and increasing or decreasing managerial flexibility.
The French LoLF - Guy Cazenave-Lacroutz, FranceOECD Governance
This presentation was made by Guy Cazenave-Lacroutz, Ministère des Forces armées et des Anciens combattants, France, at the 12th Annual Meeting on Performance and Results held at the OECD on 24-25 November 2016
France, la LOLF - Guy Cazenave-Lacroutz, FranceOECD Governance
Présentation faite par M. Guy Cazenave-Lacroutz, ministère des Forces armées et des Anciens combattants, France, à la 12ème réunion sur la Performance et les Résultats, tenue à l'OECD, Paris, les 24-25 novembre 2016
Spending reviews - Raymond Bausch, LuxembourgOECD Governance
This presentation was made by Raymond Bausch, Luxembourg, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
Update on OECD performance budgeting survey 2016 - Ronnie Downes, OECD Secret...OECD Governance
This presentation was made by Ronnie Downes, OECD Secretariat, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016
EU budget focused on results initiative - Ronnie Downes, OECDOECD Governance
This presentation was made by Ronnie Downes, OECD, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016
This chapter discusses the budget cycle process, which includes executive preparation, legislative approval, budget execution, and audit/evaluation phases. It identifies the key individuals involved in each phase, such as the chief executive who sets policy priorities, budget officers who analyze spending requests, and agency directors who submit budget justifications. The chapter also contrasts political versus technical approaches to defending a budget proposal and emphasizes presenting spending requests that align with organizational goals and priorities.
Material de Apoio | Pay flexibility country overviewGPPlab
1. Performance-related pay (PRP) schemes exist at the institutional, working group, and individual levels in Chile's central administration. These include broad-based PRP for institutions and working groups based on achievement of objectives, as well as individual PRP for senior managers.
2. Pay varies across public agencies and positions due to different pay scales, performance bonuses, and allowances that aim to attract skilled workers to key roles and locations. Higher paying agencies include superintendence and finance institutions, while critical function allowances and larger performance bonuses are used for in-demand roles.
3. Pay bargaining is conducted centrally annually between public sector staff associations and the government, with the agreement requiring congressional approval.
In modern industrial economies, the budget is the key instrument for the execution of government economic policies. A government budget is often passed by the legislature, & approved by the chief executive-or president. For example, only certain types of revenue may be imposed & collected. Property tax is frequently the basis for municipal & county revenues, while sales tax &/or income tax are the basis for state revenues, & income tax & corporate tax are the basis for national revenues.
This chapter discusses public sector budgets, including their purpose, types, revenues, expenditures, and accounting methods. It describes line-item, program, and performance budgets and explains the differences between governmental, proprietary, and fiduciary funds. The key functions of budgets are outlined as accountability, control, and planning.
The document discusses the meaning, process, and essentials of budgeting and budgetary control. It provides definitions of key terms like budget, budgeting, and budgetary control. It then describes the essential steps in a typical budget process, including preparation of budgets by departments, review by finance, and approval by management. Finally, it outlines important aspects of implementing an effective budgetary control system, such as establishing budget centers, assigning roles and responsibilities, determining budget periods, and developing a budget manual.
Gender Budgeting: Case Studies - Austria - Friederike SCHWARZENDORFER, AustriaOECD Governance
This presentation was made by Friederike SCHWARZENDORFER, Austria, at the Experts Meeting on Gender Budgeting held in Reykjaviik, Iceland, on 18-19 May 2017.
This document provides an overview of fiscal administration and the Philippine national budgeting process. It discusses how the budget is prepared by government agencies submitting estimates to the Department of Budget and Management, who then consolidates them into the national budget. The budget is submitted to Congress for approval and authorization through the passage of a General Appropriations Act. It is then implemented through funds allocation and releases to agencies for priority programs.
The Congressional Budget Office (CBO) was established by the Congressional Budget and Impoundment Control Act of 1974 to provide budgetary and economic analysis to Congress. The CBO has 230 staff members with advanced degrees who are appointed based on professional competence rather than political affiliation. The CBO is organized into divisions focused on budget analysis, tax analysis, health, and other areas and helps Congress develop budgets, assess the impact of mandates, and consider economic policy issues, though it does not make policy recommendations or implement programs.
The Congressional Budget Office (CBO) was established by the Congressional Budget and Impoundment Control Act of 1974 to provide budgetary and economic analysis to Congress. The CBO has 230 staff members with advanced degrees who are appointed based on professional competence rather than political affiliation. The CBO is organized into divisions focused on budget analysis, tax analysis, health, and other areas and helps Congress develop budgets, assess the impact of mandates, and consider economic policy issues, though it does not make policy recommendations or implement programs.
The document outlines the multi-stage budget making process of the Government of India (GOI) and highlights opportunities to introduce gender responsiveness at each stage. It describes how the Five Year Plan provides overall direction for policies and programs. Ministries create working groups including experts and NGOs to analyze existing policies and recommend financial outlays. The Planning Commission approves budgets which are then finalized and passed by Parliament. Ministries monitor spending and outcomes. Audits are conducted and budgets are revised based on actual expenditures. The Ministry of Finance publishes budget summaries for public information. Gender budget statements track spending targeted towards women.
Complete the multiple choice questions in Exercise 12-15, p. 510.docxsheenaat5wa
Complete
the multiple choice questions in Exercise 12-15, p. 510:
1-10
PLEASE USE APA GUIDELINES
TITLE IT: MULTIPLE CHOICE ASSIGNMENT
12-15 Multiple Choice. Choose the best answer.
1. Budgets of government entities:
Are integrated with the financial accounting system.
Enable governments to demonstrate compliance with laws and to communicate performance effectiveness.
Are adopted by governments after required public hearings.
All of the above.
2. Which of the following statements regarding budgets of not-for-profit organizations is true?
Not-for-profit organization budgets are legal documents reflecting plans for spending resources.
A not-for-profit entity may choose to prepare a budget to demonstrate accountability to its resource providers, such as donors and grantors.
The budgeting approaches used for governments generally cannot be used by not-for-profit entities.
All of the above statements are true.
3. Page 511Which of the following steps would not usually be part of the budgeting process?
Heads of operating departments prepare budget requests.
The chief executive (mayor or city manager, as appropriate) formally adopts the budget, thus giving it the force of law.
One or more public budget hearings are held.
Budget officer and other central administrators review and make adjustments to departmental requests.
4. The budgeting principle in generally accepted accounting principles (GAAP) for state and local governments states that:
The accounting system should provide the basis for appropriate budgetary control.
Budgetary comparison schedules should be presented as required supplementary information for the General Fund and each major special revenue fund that has a legally adopted budget.
Annual budgets should be adopted by each government.
All of the above.
5. The budgetary comparisons required of state and local governments under GASB standards:
Can be presented as a schedule within required supplementary information (RSI) or as a statement in the basic financial statements.
Must be a schedule included as part of RSI.
Continues to be a statement included in the basic financial statements.
Is no longer required.
6. An approach to budgeting that requires the very existence of each program and the amount of resources requested to be allocated to that program to be justified each year is called:
Incremental budgeting.
Zero-based budgeting.
Performance budgeting.
Planning-programming-budgeting.
7. Which of the following does not represent a performance measurement group under the balanced scorecard?
Customer.
Internal business processes.
Economy and efficiency.
Learning and growth.
8. Governments that choose to report service efforts and accomplishments (SEA):
Must adhere to GASB SEA gui.
The document discusses different types of budgets and the budgeting process of Eravur Urban Council in Sri Lanka. It describes various ways to classify budgets, such as by function, flexibility, time period, and how they are prepared. It then provides examples of budgets like sales, production, and cash budgets. Finally, it explains how Eravur Urban Council uses participatory budgeting and zero-based budgeting in its process, which involves input from the public and justifying all expenditures.
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.
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.
The document discusses the budgetary system and budget process of the Philippine government. It outlines the four phases of the budget cycle: budget preparation, budget legislation, budget execution, and budget accountability. It provides details on the budget preparation phase, including the budget call, stakeholder consultations, agency budget proposals, technical budget hearings, executive review, and presentation to the President. The budget preparation phase ends with the President's submission of the proposed budget to Congress, beginning the budget legislation phase.
The document discusses the budgetary process in Pakistan. It begins by outlining the importance of public budgeting and financial management for allocating limited resources and meeting citizen demands. It then defines a government budget and explains how budgets reflect social priorities and political influences. The rest of the document details different aspects of the budgetary process in Pakistan including budget preparation, authorization, implementation, reporting and review. It also discusses different budgeting approaches and reforms to Pakistan's fiscal management.
CBO strives to be transparent in its work through various methods including testifying before Congress, publishing explanations of its analytical methods and models, releasing underlying data, analyzing past estimate accuracy, comparing current and previous estimates, characterizing uncertainty, creating visualizations, and conducting outreach. Being transparent has costs that must be weighed against the benefits of different transparency activities. In the coming year, CBO aims to publish more documentation of its models and estimates.
This document provides information about an assignment for the subject Taxation Management for semester 3 of the MFADS or MBAN2 program. It includes the subject code and name, semester, student ID, credits, marks, and 5 questions related to tax concepts. Students are instructed to answer all questions, with answers for 10-mark questions being approximately 400 words. They are provided contact information to obtain fully solved assignments.
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.
Similar to Incentivising good performance - Friederike Schwarzendorfer, Austria (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.
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
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
RFP for Reno's Community Assistance CenterThis Is Reno
Property appraisals completed in May for downtown Reno’s Community Assistance and Triage Centers (CAC) reveal that repairing the buildings to bring them back into service would cost an estimated $10.1 million—nearly four times the amount previously reported by city staff.
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.
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.
This report explores the significance of border towns and spaces for strengthening responses to young people on the move. In particular it explores the linkages of young people to local service centres with the aim of further developing service, protection, and support strategies for migrant children in border areas across the region. The report is based on a small-scale fieldwork study in the border towns of Chipata and Katete in Zambia conducted in July 2023. Border towns and spaces provide a rich source of information about issues related to the informal or irregular movement of young people across borders, including smuggling and trafficking. They can help build a picture of the nature and scope of the type of movement young migrants undertake and also the forms of protection available to them. Border towns and spaces also provide a lens through which we can better understand the vulnerabilities of young people on the move and, critically, the strategies they use to navigate challenges and access support.
The findings in this report highlight some of the key factors shaping the experiences and vulnerabilities of young people on the move – particularly their proximity to border spaces and how this affects the risks that they face. The report describes strategies that young people on the move employ to remain below the radar of visibility to state and non-state actors due to fear of arrest, detention, and deportation while also trying to keep themselves safe and access support in border towns. These strategies of (in)visibility provide a way to protect themselves yet at the same time also heighten some of the risks young people face as their vulnerabilities are not always recognised by those who could offer support.
In this report we show that the realities and challenges of life and migration in this region and in Zambia need to be better understood for support to be strengthened and tuned to meet the specific needs of young people on the move. This includes understanding the role of state and non-state stakeholders, the impact of laws and policies and, critically, the experiences of the young people themselves. We provide recommendations for immediate action, recommendations for programming to support young people on the move in the two towns that would reduce risk for young people in this area, and recommendations for longer term policy advocacy.
How To Cultivate Community Affinity Throughout The Generosity JourneyAggregage
This session will dive into how to create rich generosity experiences that foster long-lasting relationships. You’ll walk away with actionable insights to redefine how you engage with your supporters — emphasizing trust, engagement, and community!
Practical guide for the celebration of World Environment Day on june 5th.
Incentivising good performance - Friederike Schwarzendorfer, Austria
1. Incentivising good performance
Friederike Schwarzendorfer
Federal Ministry of Finance Austria
Date/place:
OECD 12th annual meeting of the OECD Senior Budget Officials
Performance and Results Network
24th-25th November 2016
2. Types of rewards in Austria
Individuals: Annual staff appraisal interviews are anchored
in the Federal Civil Service Law. They should be carried out
at least once a year (normally at the beginning of the
year). The aim of the staff appraisal interviews is also to
talk about the employee’s past performance and future
objectives. Performance-related pay is not regulated by law,
but ministries are free to reward good performance by
granting a bonus.
Financial rewards are classified as personnel expenditure.
They are additional to regular salaries.
Title/author/place/date:2
3. Types of rewards in Austria
Organisation-wide: The Organic Budget Law contains a
provision (see Sec. 83) that line ministries can grant civil
servants a bonus if the objectives in the performance
contracts at detail budget level were met and there are
sufficient resources to pay the bonus out of the current
budget.
Title/author/place/date:3
4. Types of rewards in Austria
There are no team-based performance related-pay schemes
in place. As mentioned above performance-related pay is
not regulated by law, but some ministries have
performance-related bonus schemes in place (e.g. the
Ministry of Finance).
The aim is to reward good performance and to motivate
employees to perform as good or even better in the future.
Title/author/place/date:4
5. Accountability
Ministers are accountable to Parliament. A performance
report which contains detailed information on the
achievement of objectives at budget chapter and global
budget level is submitted each year to the Budget
Committee by October 31.
Senior civil servants (e.g. General Directors) are appointed
for a fixed time period only (the may be reappointed in
case of good performance).
Title/author/place/date:5
6. Consequences
There are no penalties by law, but results of ministries are
made public (“naming and shaming”). Ministers may have
to explain to Parliament and the public why they did not
achieve an objective.
For individuals: bad performance may have consequences
in bonus decisions and may reduce career prospects.
Title/author/place/date:6
7. Evaluation of Results
Evaluation of the performance of employees is done within
the staff appraisal interviews.
In the MoF also when deciding on the individual bonus (tool
to evaluate the performance of each civil servant).
Drivers of success:
payments and bonuses just help for a short time
On the long run soft facts are more important:
managerial autonomy, independent and autonomous
work, good working atmosphere, time flexibility
Title/author/place/date:7
8. Evaluation of Results
Therefore:
It should be taken into account that employees in general
and civil servants are not only motivated by financial
incentives (“intrinsic motivation”) and that nonfinancial
recognition and appreciation plays an important role too.
Title/author/place/date:8
9. Title/author/place/date:9
Thank you for your attention!
Contact address:
Friederike Schwarzendorfer
Deputy Director General
Directorate for Budget and Public Finance
Austrian Federal Ministry of Finance
Tel: +43 1 514 33 50 2200