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Integrating planning and budgeting - Klas Klaas, OECD Secretariat

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OECD Governance
OECD Governance

This presentation was made by Klas Klaas, OECD Secretariat, at the 12th Annual Meeting of OECD-CESEE Senior Budget Officials held in Ljubljana, Slovenia, on 28-29 June 2016

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© OECD AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Integrating planning and budgeting Klas Klaas OECD/SIGMA Session 2 at CESEE-SBO meeting Ljubljana, June 2016
AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Underlying problems for performance budgeting • No policy assessment tradition in the ministries • Availability and quality of data • Strategic planning framework not developed • Focus on one calendar year  MTBF should function before performance budgeting • Detailed line item budget kept, including Treasury controls based on the same details • Operational managers in line ministries without financial responsibility – lack of accountability 1

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