Presentation by Nowook Park 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
Performance Budgeting: Lessons and Challenges from Korea by Jangro LeeOECD Governance
Presentation by Jangro Lee 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
This presentation was made by Sokkeang Lay, Cambodia, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Strategic direction of cambodia budget system reform 2013-2020 - Ratanak Hav,...OECD Governance
This presentation was made by Ratanak Hav, Cambodia, at the 10th OECD-Asian Senior Budget Officials Annual Meeting held in Bangkok, Thailand, on 18-19 December 2014.
This document summarizes Cambodia's perspective on program/performance budgeting for an OECD budget meeting. It outlines Cambodia's 4 stage approach to budget reform, focusing on budget credibility, financial accountability, budget-policy linkages, and performance accountability. It describes progress implementing program budgeting in 25 ministries by 2016 and all ministries by 2018. Key challenges include defining clear policy objectives and program structures, developing quality indicators, and transitioning budget execution procedures to accommodate program budgeting. Next steps involve building capacity, seeking advice on moving to performance-based budgeting, and revising financial system laws.
The document provides an overview of the PEFA (Public Expenditure and Financial Accountability) program and framework, including the purpose of revising the framework. It discusses progress made in revising the framework to date, including proposed changes based on task team work and testing. Key proposed changes include removing some indicators, adding new indicators for fiscal strategy, public investment management, and asset management, and making revisions to several existing indicators. Next steps include further testing and refinement of proposals, and a target approval and release of a revised framework by the end of 2014.
Evolution of budgeting system in malaysia presentation (3 nov 3pm edit)Mohd Hasim Ujang
A group presentation slide for the subject 'Budget Administration', Master of Public Policy, University Malaya. The subject was taught by Tan Sri Sulaiman Mahbob, former Director-General of Economic Planning Unit, Prime Minister's Department and current Chairman of Felda Global Ventures (FGV).
Priority Based Budgeting - How to respond to Downturn and AusterityMalcolm Anthony
Priority Based Budgeting [PBB] is a robust, participative process that enables organisations to achieve a balanced financial plan, even in the most challenging environments.
PBB has been helping organisations achieve challenging financial and operational goals for over thirty years. Unsurprisingly it has seen a significant resurgence in interest and uptake since 2008 as organisations, around the world, have sought to manage the implications of downturn and fiscal austerity.
PBB teaches managers, at all levels in an organisation, to manage their own destiny and deliver change that they and their teams truly believe in. Change which also, collectively, results in the achievement of the organisations wider goals.
Evolution of budgeting system in malaysia (10 page)Mohd Hasim Ujang
A group assignment for the subject 'Budget Administration', Master of Public Policy, University Malaya. This subject was taught by Tan Sri Sulaiman Mahbob, former Director-General of Economic Planning Unit, Prime Minister's Department and current Chairman of Felda Global Ventures (FGV).
Performance Budgeting: Lessons and Challenges from Korea by Jangro LeeOECD Governance
Presentation by Jangro Lee 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
This presentation was made by Sokkeang Lay, Cambodia, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
Strategic direction of cambodia budget system reform 2013-2020 - Ratanak Hav,...OECD Governance
This presentation was made by Ratanak Hav, Cambodia, at the 10th OECD-Asian Senior Budget Officials Annual Meeting held in Bangkok, Thailand, on 18-19 December 2014.
This document summarizes Cambodia's perspective on program/performance budgeting for an OECD budget meeting. It outlines Cambodia's 4 stage approach to budget reform, focusing on budget credibility, financial accountability, budget-policy linkages, and performance accountability. It describes progress implementing program budgeting in 25 ministries by 2016 and all ministries by 2018. Key challenges include defining clear policy objectives and program structures, developing quality indicators, and transitioning budget execution procedures to accommodate program budgeting. Next steps involve building capacity, seeking advice on moving to performance-based budgeting, and revising financial system laws.
The document provides an overview of the PEFA (Public Expenditure and Financial Accountability) program and framework, including the purpose of revising the framework. It discusses progress made in revising the framework to date, including proposed changes based on task team work and testing. Key proposed changes include removing some indicators, adding new indicators for fiscal strategy, public investment management, and asset management, and making revisions to several existing indicators. Next steps include further testing and refinement of proposals, and a target approval and release of a revised framework by the end of 2014.
Evolution of budgeting system in malaysia presentation (3 nov 3pm edit)Mohd Hasim Ujang
A group presentation slide for the subject 'Budget Administration', Master of Public Policy, University Malaya. The subject was taught by Tan Sri Sulaiman Mahbob, former Director-General of Economic Planning Unit, Prime Minister's Department and current Chairman of Felda Global Ventures (FGV).
Priority Based Budgeting - How to respond to Downturn and AusterityMalcolm Anthony
Priority Based Budgeting [PBB] is a robust, participative process that enables organisations to achieve a balanced financial plan, even in the most challenging environments.
PBB has been helping organisations achieve challenging financial and operational goals for over thirty years. Unsurprisingly it has seen a significant resurgence in interest and uptake since 2008 as organisations, around the world, have sought to manage the implications of downturn and fiscal austerity.
PBB teaches managers, at all levels in an organisation, to manage their own destiny and deliver change that they and their teams truly believe in. Change which also, collectively, results in the achievement of the organisations wider goals.
Evolution of budgeting system in malaysia (10 page)Mohd Hasim Ujang
A group assignment for the subject 'Budget Administration', Master of Public Policy, University Malaya. This subject was taught by Tan Sri Sulaiman Mahbob, former Director-General of Economic Planning Unit, Prime Minister's Department and current Chairman of Felda Global Ventures (FGV).
The document discusses performance management and measurement best practices and recent initiatives. It covers four main topics: 1) strategic, expenditure, and management performance measurement; 2) evaluation in the Government of Canada including background, policy features, problems with policies, and the new evaluation function; 3) Australia's capability review program; and 4) challenges for evaluation/performance including linking to resource allocation, whole of government strategies, delivery/implementation, control/guidance, and accountability.
Budget integration, program budgeting and reengineering of business processesJean-Marc Lepain
This document discusses budget integration and reengineering business processes in line ministries in Afghanistan. It outlines integrating development and operating budgets, introducing program-based and performance-based budgeting, and changing organizational structures. This involves merging administrative departments, decentralizing planning, and creating finance departments. The changes will require new budget classifications, gradual implementation, and significant change management to address cultural and process changes.
This document discusses the design of a budget entity regulatory framework. It begins by defining a budget entity regulatory framework and its objectives, which include organizing the budget system and transitioning to program and results-based budgeting. It describes identifying budget entities and their attributes across five dimensions: nomenclature and hierarchy, budget execution rules, fund transfer rules, budget formulation rules, and regulatory framework. The document outlines considerations for fiscal decentralization and program budgeting. It provides a methodology for developing the regulatory framework and discusses implementation, including linking it to the financial management information system and budget classification.
Budget reforms, program budgeting and sub national budgeting in AfghanistanJean-Marc Lepain
The document discusses budget reforms and sub-national budgeting in Afghanistan. It outlines the process of integrating provincial budgets into the national budgeting process through program budgeting. Key points include:
- Line ministries will adopt program budgeting to better reflect provincial activities and priorities set in the Afghanistan National Development Strategy.
- Provincial budgeting will allocate resources across provinces equitably based on needs assessments to improve service delivery.
- Pilot line ministries and provinces will test the new budget integration and provincial budgeting processes.
- Provincial development committees will provide input to line ministries' provincial budgets and strategies to ensure local development needs are addressed.
OECD best practices for performance budgeting - John KIM, KoreaOECD Governance
This presentation was made by John KIM, Korea, at the 13th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 14-15 December 2017
The document provides an overview of the Government Performance and Results Act (GPRA), findings from the Government Accountability Office (GAO) on GPRA implementation, requirements of the GPRA Modernization Act (GPRAMA) including new governmentwide and agency level planning and reporting, and GAO responsibilities and resources related to overseeing GPRAMA implementation.
The document discusses budget transparency reforms in the Kingdom of Lesotho, including its public financial management (PFM) reform efforts and the implementation of an integrated financial management information system (IFMIS). It provides background on Lesotho and an overview of PFM reforms, focusing on improvements to budgeting processes through a medium-term expenditure framework (MTEF) and the implementation of an IFMIS to replace an outdated financial system. It describes successes so far but also ongoing challenges to ensure sustainability of reforms.
This document provides an overview of different approaches to budgeting in the public sector, including incremental budgeting, zero-based budgeting, and alternative techniques such as priority-based budgeting, performance-based budgeting, and participatory budgeting. It summarizes the key advantages and disadvantages of each approach and includes examples of their application internationally. The document concludes by noting the challenges of budgeting under uncertain conditions and adjusting budgets over time.
This document provides a template for an annual work plan and budget (AWP&B) for a development project. It outlines sections to include on the country and project details, background context, achievements to date, costs and financing, procurement, expected benefits and outreach, and implementation support needs. Key information to provide includes the financial year, planning period, target numbers of beneficiaries, any changes to objectives or strategy, procurement plans, and capacity development requirements for project implementation.
The document provides an overview of the Government Performance and Results Act (GPRA) and its modernization through the GPRA Modernization Act of 2010. It discusses GPRA's requirements for strategic planning, performance measurement, and reporting. It also summarizes GPRAMA's additional provisions for federal agency priority goal-setting, quarterly progress reviews, and coordination of cross-agency priority goals and performance reporting across government.
The document provides guidance on developing an annual work programme and budget (AWPB) for a project. It emphasizes that an AWPB is a critical tool for project implementation that plans activities, budgets, procurement, and monitors progress. It outlines the key components and level of detail an AWPB should contain, including work plans by component, quantitative targets, timelines, budgets, and procurement plans. It also stresses the importance of participation and realistic planning in developing an AWPB.
Investment planning and public investment plans: Inssues and Best PracticesJean-Marc Lepain
This presentation goes through the issues in investment appraisal that result in poor outcomes. It introduces Public Investment Plans as a systematic methodology to address these issues.
The document discusses strategies for effectively allocating climate finance to implement national adaptation plans (NAPs). It recommends that climate change financing frameworks (CCFFs) can be used to integrate climate change into national planning and budgeting processes in order to plan funding for NAPs. CCFFs provide a robust framework for prioritizing adaptation actions based on factors like the scale of losses and damages addressed and the effectiveness of actions in reducing losses and damages. CCFFs also allow for developing financing scenarios, building capacity for climate budgeting and tracking climate expenditures, and facilitating monitoring, reporting and review of adaptation efforts.
Understanding the A133 Proposed Rule Changes for NonprofitsBeckandCompany
This document summarizes proposed changes to regulations governing federal grants and awards to nonprofit organizations under the Office of Management and Budget's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Some key proposed changes include increasing the single audit threshold, streamlining compliance requirements subject to audit testing, extending the period for negotiated indirect cost rates, and consolidating guidance into fewer documents. The presentation provides background on the proposed changes and recommends steps organizations can take to prepare for the updated regulations.
The document outlines the requirements and purpose of an Annual Work Plan and Budget (AWPB) for borrowers. An AWPB must be submitted to IFAD for review and approval before each project year. The main purposes of an AWPB are to guide project implementation, set benchmarks to measure progress, and avoid issues that could arise without proper planning. An AWPB should include general project information, implementation progress to date, plans and budgets for the upcoming year, and annexes with additional details. The planning process involves needs assessments, evaluations, workshops, and consolidating component plans into a draft AWPB for review and approval.
Optimum utilization of funds through the year, minimizing liability of return...ICRISAT
The financial planning process and executing the finance strategy to maximize the utilization of all financial support received within the bounds of ethics and regulatory compliance.
1) Priority Based Budgeting (PBB) is a process that aligns funding with organizational priorities by engaging managers in budgeting. It focuses resources on critical services through a zero-based analysis of current spending, identification of efficiencies, and prioritization of proposed service levels.
2) The PBB process involves managers analyzing current spending, identifying potential savings from process improvements or reduced spending, and proposing and prioritizing different service level options. Proposals are reviewed by panels that make funding decisions.
3) Once funding is decided, managers create implementation plans to deliver the agreed upon budget and changes. Department heads then summarize plans and progress is tracked to realize intended benefits. Standard tools support the entire PBB process.
The document outlines Fairfax County's strategic plan to facilitate economic success through improving various programs and processes. It discusses 12 programs aimed at building frameworks for change, conducting outreach, expanding project management, reviewing codes and ordinances, training staff, defining service delivery models, engaging stakeholders, and establishing technology strategies. Key initiatives include a joint training academy, a customer information center, piloting project management approaches, streamlining proffer language, assisting small businesses, improving parking management, and supporting new restaurants. The document requests input on prioritizing zoning ordinance work, minor modification provisions, a new proffer compliance matrix, and participating in e-plans for rezonings and site plans.
Lessons from the US Perfromance Management System by Donald MoynihanOECD Governance
Presentation by Donald Moynihan 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
OECD, 10th Meeting of CESEE Senior Budget Officials - V. Bole, M. Gaspari, S....OECD Governance
This presentation by V. Bole, M. Gaspari and S. Maver was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
Spending reviews: recent PB reform Agenda in Korea -- Nowook Park, KoreaOECD Governance
Presentation by Nowook Park, Korea, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015.
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
The document discusses performance management and measurement best practices and recent initiatives. It covers four main topics: 1) strategic, expenditure, and management performance measurement; 2) evaluation in the Government of Canada including background, policy features, problems with policies, and the new evaluation function; 3) Australia's capability review program; and 4) challenges for evaluation/performance including linking to resource allocation, whole of government strategies, delivery/implementation, control/guidance, and accountability.
Budget integration, program budgeting and reengineering of business processesJean-Marc Lepain
This document discusses budget integration and reengineering business processes in line ministries in Afghanistan. It outlines integrating development and operating budgets, introducing program-based and performance-based budgeting, and changing organizational structures. This involves merging administrative departments, decentralizing planning, and creating finance departments. The changes will require new budget classifications, gradual implementation, and significant change management to address cultural and process changes.
This document discusses the design of a budget entity regulatory framework. It begins by defining a budget entity regulatory framework and its objectives, which include organizing the budget system and transitioning to program and results-based budgeting. It describes identifying budget entities and their attributes across five dimensions: nomenclature and hierarchy, budget execution rules, fund transfer rules, budget formulation rules, and regulatory framework. The document outlines considerations for fiscal decentralization and program budgeting. It provides a methodology for developing the regulatory framework and discusses implementation, including linking it to the financial management information system and budget classification.
Budget reforms, program budgeting and sub national budgeting in AfghanistanJean-Marc Lepain
The document discusses budget reforms and sub-national budgeting in Afghanistan. It outlines the process of integrating provincial budgets into the national budgeting process through program budgeting. Key points include:
- Line ministries will adopt program budgeting to better reflect provincial activities and priorities set in the Afghanistan National Development Strategy.
- Provincial budgeting will allocate resources across provinces equitably based on needs assessments to improve service delivery.
- Pilot line ministries and provinces will test the new budget integration and provincial budgeting processes.
- Provincial development committees will provide input to line ministries' provincial budgets and strategies to ensure local development needs are addressed.
OECD best practices for performance budgeting - John KIM, KoreaOECD Governance
This presentation was made by John KIM, Korea, at the 13th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 14-15 December 2017
The document provides an overview of the Government Performance and Results Act (GPRA), findings from the Government Accountability Office (GAO) on GPRA implementation, requirements of the GPRA Modernization Act (GPRAMA) including new governmentwide and agency level planning and reporting, and GAO responsibilities and resources related to overseeing GPRAMA implementation.
The document discusses budget transparency reforms in the Kingdom of Lesotho, including its public financial management (PFM) reform efforts and the implementation of an integrated financial management information system (IFMIS). It provides background on Lesotho and an overview of PFM reforms, focusing on improvements to budgeting processes through a medium-term expenditure framework (MTEF) and the implementation of an IFMIS to replace an outdated financial system. It describes successes so far but also ongoing challenges to ensure sustainability of reforms.
This document provides an overview of different approaches to budgeting in the public sector, including incremental budgeting, zero-based budgeting, and alternative techniques such as priority-based budgeting, performance-based budgeting, and participatory budgeting. It summarizes the key advantages and disadvantages of each approach and includes examples of their application internationally. The document concludes by noting the challenges of budgeting under uncertain conditions and adjusting budgets over time.
This document provides a template for an annual work plan and budget (AWP&B) for a development project. It outlines sections to include on the country and project details, background context, achievements to date, costs and financing, procurement, expected benefits and outreach, and implementation support needs. Key information to provide includes the financial year, planning period, target numbers of beneficiaries, any changes to objectives or strategy, procurement plans, and capacity development requirements for project implementation.
The document provides an overview of the Government Performance and Results Act (GPRA) and its modernization through the GPRA Modernization Act of 2010. It discusses GPRA's requirements for strategic planning, performance measurement, and reporting. It also summarizes GPRAMA's additional provisions for federal agency priority goal-setting, quarterly progress reviews, and coordination of cross-agency priority goals and performance reporting across government.
The document provides guidance on developing an annual work programme and budget (AWPB) for a project. It emphasizes that an AWPB is a critical tool for project implementation that plans activities, budgets, procurement, and monitors progress. It outlines the key components and level of detail an AWPB should contain, including work plans by component, quantitative targets, timelines, budgets, and procurement plans. It also stresses the importance of participation and realistic planning in developing an AWPB.
Investment planning and public investment plans: Inssues and Best PracticesJean-Marc Lepain
This presentation goes through the issues in investment appraisal that result in poor outcomes. It introduces Public Investment Plans as a systematic methodology to address these issues.
The document discusses strategies for effectively allocating climate finance to implement national adaptation plans (NAPs). It recommends that climate change financing frameworks (CCFFs) can be used to integrate climate change into national planning and budgeting processes in order to plan funding for NAPs. CCFFs provide a robust framework for prioritizing adaptation actions based on factors like the scale of losses and damages addressed and the effectiveness of actions in reducing losses and damages. CCFFs also allow for developing financing scenarios, building capacity for climate budgeting and tracking climate expenditures, and facilitating monitoring, reporting and review of adaptation efforts.
Understanding the A133 Proposed Rule Changes for NonprofitsBeckandCompany
This document summarizes proposed changes to regulations governing federal grants and awards to nonprofit organizations under the Office of Management and Budget's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Some key proposed changes include increasing the single audit threshold, streamlining compliance requirements subject to audit testing, extending the period for negotiated indirect cost rates, and consolidating guidance into fewer documents. The presentation provides background on the proposed changes and recommends steps organizations can take to prepare for the updated regulations.
The document outlines the requirements and purpose of an Annual Work Plan and Budget (AWPB) for borrowers. An AWPB must be submitted to IFAD for review and approval before each project year. The main purposes of an AWPB are to guide project implementation, set benchmarks to measure progress, and avoid issues that could arise without proper planning. An AWPB should include general project information, implementation progress to date, plans and budgets for the upcoming year, and annexes with additional details. The planning process involves needs assessments, evaluations, workshops, and consolidating component plans into a draft AWPB for review and approval.
Optimum utilization of funds through the year, minimizing liability of return...ICRISAT
The financial planning process and executing the finance strategy to maximize the utilization of all financial support received within the bounds of ethics and regulatory compliance.
1) Priority Based Budgeting (PBB) is a process that aligns funding with organizational priorities by engaging managers in budgeting. It focuses resources on critical services through a zero-based analysis of current spending, identification of efficiencies, and prioritization of proposed service levels.
2) The PBB process involves managers analyzing current spending, identifying potential savings from process improvements or reduced spending, and proposing and prioritizing different service level options. Proposals are reviewed by panels that make funding decisions.
3) Once funding is decided, managers create implementation plans to deliver the agreed upon budget and changes. Department heads then summarize plans and progress is tracked to realize intended benefits. Standard tools support the entire PBB process.
The document outlines Fairfax County's strategic plan to facilitate economic success through improving various programs and processes. It discusses 12 programs aimed at building frameworks for change, conducting outreach, expanding project management, reviewing codes and ordinances, training staff, defining service delivery models, engaging stakeholders, and establishing technology strategies. Key initiatives include a joint training academy, a customer information center, piloting project management approaches, streamlining proffer language, assisting small businesses, improving parking management, and supporting new restaurants. The document requests input on prioritizing zoning ordinance work, minor modification provisions, a new proffer compliance matrix, and participating in e-plans for rezonings and site plans.
Lessons from the US Perfromance Management System by Donald MoynihanOECD Governance
Presentation by Donald Moynihan 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
OECD, 10th Meeting of CESEE Senior Budget Officials - V. Bole, M. Gaspari, S....OECD Governance
This presentation by V. Bole, M. Gaspari and S. Maver was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
Spending reviews: recent PB reform Agenda in Korea -- Nowook Park, KoreaOECD Governance
Presentation by Nowook Park, Korea, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015.
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
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.
Reforming the reform: Lessons from 15 years of performance budgeting in the N...OECD Governance
This presentation was made by Maarten de Jong, Netherlands, at the 11th Annual Meeting of Central, Eastern and South-Eastern Senior Budget Officials (CESEE SBO) held in Warsaw, Poland, on 21-22 May 2015.
An Introduction to the Australian Mid-Term Expenditure Framework (MTEF) and P...Oswar Mungkasa
This document provides an introduction to a workshop on the Australian Medium Term Expenditure Framework (MTEF) and Performance-Based Budgeting (PBB) reforms. The aims of the workshop are to help participants better understand MTEF and PBB, examine practical examples of their application, and start planning reforms. MTEF and PBB are tools for public expenditure management that involve planning, managing, controlling, and ensuring accountability of public finances. The rest of the workshop will cover setting up a performance system, features of Australia's MTEF, and planning MTEF and PBB reforms for Indonesia over the next five years.
OECD best practices for performance budgeting - John KIM, KoreaOECD Governance
This presentation was made by John KIM, Korea, at the 10th Annual Meeting of Middle-East and North Africa Senior Budget Officials (MENA-SBO) held in Doha, Qatar, on 6-7 December 2017
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.
Australian Performance Based Budgeting (PBB) – an outline of the steps taken ...Oswar Mungkasa
The document outlines the 5 stages Australia took to implement performance-based budgeting reforms over 20 years:
1) Initial implementation of program budgets with performance indicators in the mid-1980s.
2) Financial management training of agencies in the late 1980s.
3) Introducing operating cost flexibility for agencies in the late 1980s and 1990s through expanded running cost budgets and new financial laws.
4) Changing evaluation frameworks over time to focus more on outcomes.
5) Increasing accountability requirements through new laws and reporting to Parliament and strategic reviews by Cabinet from the 2000s.
This presentation was made by Padraic REIDY, Department Public Expenditures and reform, Ireland, at the 15th Annual Meeting of OECD-CESEE Senior Budget Officials held in Minsk, Belarus, on 4-5 July 2019
Finance function in line ministries - Ung Luyna, CambodiaOECD Governance
The document summarizes key aspects of Cambodia's budgeting process and efforts to enhance the finance function in line ministries. It notes that Cambodia has a budget of $5 billion USD in 2017, focuses only on annual budgets rather than medium-term planning, and that budget negotiation and discipline is enforced by the Ministry of Economy and Finance. It discusses moving from implicit to explicit spending ceilings for line ministries, strengthening budget entities within ministries, and linking spending to accountability, but challenges include limited capacity of line ministry finance directorates and bottlenecks in reforming spending procedures.
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
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.
Performance measurement in the public sector aims to increase transparency and accountability. It involves quantifying the effectiveness and efficiency of programs and processes using various tools. Some key challenges include linking outputs to outcomes, comparing measures across different programs, and quantifying qualitative objectives. Additionally, a large proportion of costs are not easily traced to outputs and outcomes, and balancing comprehensive versus concise performance reporting can be difficult. Overall, performance measurement in the public sector faces greater challenges than the private sector due to multiple objectives rather than pure profit-focus.
Medium Term Budget Frameworks in West Africa: Lessons learntJean-Marc Lepain
Conclusion of the five day seminar on medium trer budget framework and fiscal planning in West Africa. MTFF and MTFB have constributed to strengthen the budget preparation process. However these tools are not sufficient to ensure fiscal discipline and budget credibility that remains an issue across the region. The solution is the coordination of fiscal planning reforms with other reforms.
The 2018 OECD Budget Review of Greece had three main objectives: 1) to present Greece's budgetary reforms over the last decade, 2) to receive feedback from peer countries on Greece's new budget framework, and 3) to identify priority areas for further reforms. The review found that Greece had made remarkable progress in aligning its budgetary framework with most OECD recommendations, particularly in multi-annual fiscal planning, budget monitoring, and the creation of new fiscal institutions. However, it identified three key priority areas for further reform: prioritizing and improving the effectiveness of government spending, ensuring a unified budget, and maintaining fiscal discipline going forward.
Punjab resource management programme; intervention in finance departmentJean-Marc Lepain
The document summarizes interventions for Punjab's finance department. It outlines 3 areas of focus: [1] fiscal sustainability and debt management, [2] budget execution and reporting, and [3] organizational strengthening. Key activities include implementing a revenue forecasting model, cash management planning, debt management strategy, and strengthening budget processes and IT systems like SAP to integrate planning and reporting. The overall goal is to improve resource management, budget credibility, and move from reactive to proactive fiscal management.
Similar to Assessing the Past Decade of the Korean Performance Budgeting Experience by Nowook Park (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
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Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
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Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
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https://www.youtube.com/@jenniferschaus/videos
2024: The FAR - Federal Acquisition Regulations, Part 42
Assessing the Past Decade of the Korean Performance Budgeting Experience by Nowook Park
1. ASSESSING THE PAST DECADE OF THE KOREAN PERFORMANCE BUDGETING EXPERIENCE
NOWOOK PARK
CENTER FOR PERFORMANCE EVALUATION & MANAGEMENT
KOREA INSTITUTE OF PUBLIC FINANCE
OECD SBO Network on Performance & Results
Paris, November 24-25, 2014
2. CONTENTS
Background of Korean PB reform
Evolution of Korean PB
Characteristics of Korean PB
Assessment of Korean PB
2
3. CONTENTS
Background of Korean PB reform
Evolution of Korean PB
Characteristics of Korean PB
Assessment of Korean PB
3
4. PART OF PFM REFORM PACKAGE
PB reform was introduced as a component of PFM reform package after the late 1990s Asian Financial Crisis
The focus of PFM reform was MTEF with top down approach and PB reform was a secondary concern.
PFM was included due to support from domestic and international expert groups.
The policy makers within the Ministry of Planning and Budget were not sure about the feasibility and usefulness of PB
•
Initially just replicated the failed approach of the pilot test in early 2000s
•
Repeating a pilot test with annual performance plan and report from selected line ministries
4
5. PFM REFORM PROGRAMS IN KOREA
MTEF
Top-down budgeting
Performance Budgeting
Program budget classification
IFMIS
Accrual Accounting
5
6. SEQUENCE OF PFM REFORMS
6
PB
pilot
2000
2003
MTEF &
Top Down pilot
Top
Down
2004
2005
MTEF
&
PB
Program Budget 2006
2007
FMIS
Accrual Accounting
2010
7. NO FISCAL DEMAND FOR PB REFORM
The Korean economy was quickly recovered after the Asian financial crisis in the late 1990s
•
Fiscal Balance was quickly recovered within 2 -3 years
7
-50
-40
-30
-20
-10
0
10
20
30
40
50
Consolidated Fiscal Balance
Consolidated Fiscal Balance - Surplus
of social security funds +Repayment
Obligation of emergency public funds
8. PB REFORM AS AN ACCOUNTABILITY TOOL
PB reform was considered essential because it was viewed as an accountability tool in the context of top down budgeting
PB reform was sold to line ministries as an integral part of top down budgeting
•
“Accountability mechanism is necessary in return for enhanced autonomy to line ministries”
Initially active involvement of the central budget office was sought after, but eventually separate performance management bureau was established.
8
9. CONTENTS
Background of Korean PB reform
Evolution of Korean PB
Characteristics of Korean PB
Assessment of Korean PB
9
10. MILESTONES OF KOREAN PB 1
Comprehensive introduction of PB (2005)
Periodic Review Process
In-depth Evaluation
Expanding Performance Management Team within the Center for Fiscal Analysis
Introducing PB as a component of PFM reform package(2003)
Annual Performance Plan/Report
Establishing the Center for Fiscal Analysis within KIPF
Demonstration Project of PB (1999-2002)
Annual Performance Plan/Report
Selected division within selected ministries/agencies
10
11. MILESTONES OF KOREAN PB 2
Weakening initial spirit of PFM reforms (2008-2012)
Merge MOFE and MPB into MOSF
Abolishing Performance Management Bureau while retaining related teams
Legalization of PB (2007)
Enactment of the National Finance Act
Official roles were given to the legislature and the Board of Audit and Inspection
Establishment of Performance Management Bureau at MPB (2006~2007)
Upgraded M&E capacity within MPB
Establishment of the Center for Performance Evaluation and Management within KIPF
11
12. MILESTONES OF KOREAN PB 3
Various attempts to reform the existing PB approach are going on
Performance Information Board for quarterly monitoring
Consolidating duplicative M&E activities
Contemplating decentralizing M&E system
Consolidating and strengthening research & supporting function for M&E (2014)
Running quarterly meeting of M&E related supporting institutes
Expansion of the Center for Performance Evaluation and Management
Reemphasizing importance of M&E and PB (2013)
New Administration highlighted importance of M&E activities
Deliberating establishing a separate institute for performance evaluation of budgetary programs
12
13. EVOLUTION OF KOREA PB 1
Legalization of PB in 2007
•
Enactment of the National Finance Act which includes clauses on PB
•
Official roles were given to the National Assembly and the Board of Audit and Inspection
Increased engagement of the National Assembly
•
E.g. Revision of the National Finance Act which requires improving consistency between program budget classification and line ministries’ annual performance plan/report
•
Criticizing the quality of performance information
•
Questioning link between program ratings and budget formulation
13
14. EVOLUTION OF KOREA PB 2
Increased engagement of the Board of Audit and Inspection
•
Examination report of annual performance plan and report was produced as a part of regular examination process of administration’s budget settlement report.
•
Examine credibility of performance information
•
Inspect the operation of PB system by the MOSF
Recently, understanding on the PB’s purposes and role is in flux among the decision makers in the MOSF
•
Ambitious attempt to introduce comprehensive quarterly monitoring system by the MOSF
•
Lack of sustained efforts to build capacity among officials in the MOSF and line ministries
14
15. EVOLUTION OF KOREA PB 3
The MOSF has tried to avoid duplicative M&E efforts with the Prime Minister’s Office
•
However, the confusion still persists
•
It prohibits integrated analysis of policies and budgetary programs
•
Concerns about M&E inflation exist
15
16. CONTENTS
Background of Korean PB reform
Evolution of Korean PB
Characteristics of Korean PB
Assessment of Korean PB
16
17. CHARACTERISTICS OF PFM REFORMS IN KOREA
Big bang approach
•Introducing all major components of PFM reforms within a single presidential term (5 year)
•All initiatives are pursued in a parallel manner
Practical adjustment of reform programs
•Some delays in program budget classification and accrual accounting
Executive branch initiated reforms
•Almost no engagement of the legislature
17
18. CHARACTERISTICS OF KOREAN PB 1
Equipped with a comprehensive set of M&E tools
•Monitoring – Periodic Review – In-depth Evaluation
Institutionalized and routinized PB system
•PB processes are legalized and repeated every year
Explicit link with budget cuts, but weak link with macro fiscal situation
•At least 10% budget cut rule to “ineffective” programs
•No explicit targets for fiscal consolidation based on PB 18
19. CHARACTERISTICS OF KOREAN PB 2
Centralized PB system
•Guidance was issued by the MOSF
•Quality of performance information is monitored by the MOSF
•Review and evaluation process is centralized
Separation between central budget office and PB Bureau
•Although there is cooperation between them, it is not always formalized and well-established relationship.
Limited scope of PB due to fragmented M&E system
•There are multiple central actors responsible for M&E of programs and policies 19
20. CONTENTS
Background of Korean PB reform
Evolution of Korean PB
Characteristics of Korean PB
Assessment of Korean PB
20
21. ACHIEVEMENTS
Explicit use of performance information for budget formulation
Cultural changes among stakeholders
•
Outcome oriented performance management becomes norm
•
Performance indicators become essential information for policy dialogue
Quality of performance information has been improved, although there is room for further improvement
Some programs’ performance has been improved by changing program design
•
Clarifying program goals
•
Introducing explicit performance contract
21
22. Information from monitoring system (performance plan and report) has not been systematically utilized so far.
•
For internal use, they are useful information
•
From the viewpoint of central budget authority, they provide limited information
Information from review system are actively used in budget negotiation process.
•
Programs rated as ineffective are in danger of suffering budget cut
•
Its use is systematically built into the budget process
Information from program evaluation is usually useful
•
Their use in budget process depends on the quality of evaluation and the will of central budget authority
•
Recently it gained visibility by formalizing the reporting process.
•
3 trillion won had been saved during 2009-2013.
USE OF PERFORMANCE INFORMATION
22
23. Budget Cut for Ineffective Programs
23
Year
No. of Ineffective Programs
Total Budget in FY (t)
Total Budget for FY (t+1)
Budget cut (%)
2008
103
5.7
4.6
-19.3
2009
93
2.8
2.6
-6.8
2010
133
3.9
3.4
-12.5
2011
132
4.3
3.9
-10.0
2012
112
1.9
1.5
-18.4
(Billion USD, %)
24. 329 recommendations are produced from the in-depth evaluation between 2008 and 2012.
•
166 are finished with follow-up actions
•
144 are in progress
•
19 are delayed
Program consolidation, program design and implementation improvement, improvement of performance management
Example: Program for the improvement of energy efficiency
ESCO (Energy Service Company) program
•
Government provides subsidy and tax exemption to the company renovating facilities to improve energy efficiency.
•
20% of the expense was exempt from corporate income tax.
•
The problem was government subsidy was counted as expense, which means double-counting.
One of the in-depth evaluation’s recommendation was the elimination of the double-counting practice, which was implemented by the Ministry of Strategy and Finance
USE OF IN-DEPTH EVALUATION INFORMATION
24
25. Monitoring & evaluation activities become essential elements of program design and management.
•
Many big programs set up M&E system. In particular, subsidy or grant programs are implicitly required to operate M&E system.
Performance contracts are tried in some programs to improve program performance.
•
The initial evidence shows big improvement of performance.
•
However, contract management capacity is an issue to be addressed.
25
CULTURAL CHANGES IN LINE MINISTRIES
26. CLASSICAL ISSUES OF PB
Goal Ambiguity
•
PB reform may help to clarity program goals and expose ambiguous and redundant programs.
Technical difficulty of performance measurement
•
Investment and training may reduce the degree of difficulty.
Balancing political priority and program effectiveness
•
At higher level resource allocation, political priority may prevail, but at lower level resource allocation, performance information may play a bigger role.
26
28. CHALLENGES 1
Struggling to produce helpful performance information for decision makers
Lack of efforts in establishing and using performance management system by top decision makers
•
Management issues are usually secondary concerns unless embarrassing incidents happen
Weak professionalization of PFM function
•
Recently accounting is recognized as a specialized area in the government, but evaluation, contracting, project management and other PFM functions have not been respected in the government HR practice.
28
29. CHALLENGES 2
Lack of government-wide evaluation policy
•
Too much centralized evaluation activities
•
low quality evaluation activities among line ministries
•
No systematic channel for producing quality information from line ministries
•
Lack of sustained commitment for developing and improving PB system within government
Persistent confusion about the role of PB
•
Accountability tool vs. Managerial tool vs. Budgeting tool
•
Achieving all three goals is not easy and need to customize the system depending on the policy priority
29
30. CHALLENGES 3
Lack of flexibility in the PB Process
•
Periodic review process is depending on detailed review guidelines rather than reviewers’ expertise.
•
The engagement of the external stakeholders (the Board of Audit and Inspection, the National Assembly) brings in the danger of making the PB compliance mechanism.
PB system’s limited challenging function
•
Quite often, politically important or sensitive programs are not seriously challenged by the review or evaluation process.
•
No systematic support from top decision makers
30
31. WHERE TO GO?
After a decade of PB implementation, the Korean PB is at the critical juncture.
•
Increasing demand for improving or overhauling the PB system
•
Symbolic budget cuts based on PB may not be sustainable
Need to find a way to make PB useful for decision makers and various stakeholders at a reasonable cost
•
Need to establish government-wide M&E policy
•
Professionalization of PFM function
•
Enhance ownership of line ministries
•
Enhance capacity in the center of government
•
Need to enhance link between macro fiscal situation and PB
31