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Budgeting For Results An idea whose time may be here? Anwar Shah, World Bank Budgeting For Results An idea whose time may be here? Anwar Shah, World Bank CEPAL Regional Seminar on Fiscal Policy Santiago, Chile January 24 -27, 2005 Anwar Shah, World Bank

Outline Theme: Theory and practice of Performance Budgeting Structure: • • PB: What? PB: Outline Theme: Theory and practice of Performance Budgeting Structure: • • PB: What? PB: Why? PB: How? -- International Experience Some Conclusions Anwar Shah, World Bank

Performance Budgeting: What? Anwar Shah, World Bank Performance Budgeting: What? Anwar Shah, World Bank

Performance Budgeting: What? A system of budgeting that presents the purpose and objectives which Performance Budgeting: What? A system of budgeting that presents the purpose and objectives which funds are required, the costs of the for programs proposed for achieving these objectives, and outputs to be produced or services to be rendered under each program. Strict Definition: A system of budgeting that explicitly links each increment in allocated resources to an increment in outputs and outcomes. Anwar Shah, World Bank

A comparative perspective on the two budgeting approaches Focus on Results Focus on Control A comparative perspective on the two budgeting approaches Focus on Results Focus on Control Increased Managerial Discretion and less control No Managerial Discretion Managers are accountable for what they achieve. Managers are accountable for what and how they spend on inputs. PB Line-Item Anwar Shah, World Bank

Performance Budgeting Paradigm Performance Measurement Impact Mission Strategic Goals Outcomes (Medium Term) Budget Program Performance Budgeting Paradigm Performance Measurement Impact Mission Strategic Goals Outcomes (Medium Term) Budget Program Objectives & Costs Outputs Cluster (Annually) P 1 P 2 P 3 Activities Targets & Costs P 1 P 2 A 1 A 2 A 3 A 1 A 2 P 3 Anwar A 1 A 2 Shah, World Bank A 3 A 4 Outputs Bottom-up

Performance Budgeting Results Chain Application in Education Program objectives Improve quantity, quality, and access Performance Budgeting Results Chain Application in Education Program objectives Improve quantity, quality, and access to education services Inputs Intermediate inputs Educational spending by age, Enrollments, studentsex, urban/rural; spending by teacher ratio, class size level; teachers, staff, facilities, tools, books, regulations Outputs Outcomes Achievement scores, graduation rates, drop-out rates Literacy rates, supply of skilled professionals Impact Reach Informed citizenry, civic engagement, enhanced international competitiveness Winners and losers from government programs Anwar Shah, World Bank

Performance Measures Used in Performance Budgeting n n n n n Cost: Inputs/resources used Performance Measures Used in Performance Budgeting n n n n n Cost: Inputs/resources used to produce outputs Output: Quantity and quality of goods and services produces. Outcome: Progress in achieving program objectives Impact: Program goals Reach: People who benefit or are hurt by a program Quality: Measure of service such as timeliness, accessibility, courtesy, accuracy Productivity: Output by work hour Efficiency: Cost per unit of output Satisfaction: Rating of services by users Anwar Shah, World Bank

Citizen-centered performance budgeting n n n Budget format to follow closely service delivery format Citizen-centered performance budgeting n n n Budget format to follow closely service delivery format and also to include a performance report and net worth assessment Citizens charter and sunshine rights Citizen inputs in budget process to be formalized at all stages n n n Formulation: Town Hall meeting on the previous year’s performance and new proposals. Comments on Porto Allegre and Belo Horizonte, Bolivia Review and execution: Formal process for complaints Post: Compliance and feedback reports. Anwar Shah, World Bank

Performance Management Framework is a pre-requisite for the success of PB n n n Performance Management Framework is a pre-requisite for the success of PB n n n Letting managers manage: operational flexibility and freedom – few rules more discretion Making managers manage. Accountability for results. Contracts/work program agreements based upon prespecified output and performance targets and budgetary allocations new civil service framework Activity based costing, accrual accounting, capital charging Subsidiarity principle Competitive service delivery and benchmarking Incentives for cost efficiency (including capital use) Anwar Shah, World Bank

Output Accountability vs. Outcome Accountability Anwar Shah, World Bank Output Accountability vs. Outcome Accountability Anwar Shah, World Bank

Performance Budgeting: Why? Anwar Shah, World Bank Performance Budgeting: Why? Anwar Shah, World Bank

Public Sector Reform Goals n Responsive Governance or Doing the Right Things n Matching Public Sector Reform Goals n Responsive Governance or Doing the Right Things n Matching public services with citizens’ preferences n Responsible Governance or Doing it Right n Prudent management of fiscal resources. n Earning trust n Working better and costing less n Managing fiscal and social risks - Improving the quality, quantity and access of public services Anwar Shah, World Bank

Public Sector Reform Goals …. n Accountable Governance: n n n Accountable for all Public Sector Reform Goals …. n Accountable Governance: n n n Accountable for all actions to citizens Public Integrity, safeguards Citizens charter Anwar Shah, World Bank

A Framework for Improving Government Performance n Mandate Authorizing Environment Operational Capacity Anwar Shah, A Framework for Improving Government Performance n Mandate Authorizing Environment Operational Capacity Anwar Shah, World Bank Outputs, Results, Outcomes

Anwar Shah, World Bank Anwar Shah, World Bank

Tools for Results Oriented Management—external, citizen focus Anwar Shah, World Bank Tools for Results Oriented Management—external, citizen focus Anwar Shah, World Bank

Performance Budgeting: How? International Experiences Anwar Shah, World Bank Performance Budgeting: How? International Experiences Anwar Shah, World Bank

Theory to Reality Diversification in Implementation Anwar Shah, World Bank Theory to Reality Diversification in Implementation Anwar Shah, World Bank

Alternate approaches n PB with Fuzzy New Public Management (Letting Managers Manage, competition, voice Alternate approaches n PB with Fuzzy New Public Management (Letting Managers Manage, competition, voice and choice, informal agreements): USA, Netherlands, Australia, Uganda, Mongolia, South Africa (small steps towards PB). n PB with New Public Management (Making Managers Manage, stronger competition, voice and choice, formal contracts or agreements ): New Zealand, Malaysia (? ), Singapore (? ) Anwar Shah, World Bank

Output Orientation under the Malaysian and NZ Models Program agreements monitored for achievement in Output Orientation under the Malaysian and NZ Models Program agreements monitored for achievement in outputs and impacts n Output budgeting n Activity based costing n capital charging n Accrual accounting n Monitoring government’s net worth n Anwar Shah, World Bank

Singapore: PB Framework n n n n Government departments managed as Autonomous Agencies Macro Singapore: PB Framework n n n n Government departments managed as Autonomous Agencies Macro Incremental Factor Targets and output plans Funding linked to output levels Operational and financial autonomy Capital charging including office use, interdepartmental charging 3 -year development block vote New Civil Service Framework Anwar Shah, World Bank

U. S. Experience with PB State Governments line-item budget n program budget n Half-way U. S. Experience with PB State Governments line-item budget n program budget n Half-way to PB n 27 states 10 states Michigan & Texas Source: Hager, G. & Hobson, A. June 2001. Performance-Based Budgeting. Anwar Shah, World Bank

U. S. Experience with PB – Montgomery Country, Maryland Source: Office of Management and U. S. Experience with PB – Montgomery Country, Maryland Source: Office of Management and Budget, Montgomery Country. Montgomery Measures Up! For the Year 2002 Anwar Shah, World Bank

Conclusions n n n Performance budgeting must be an integral element of a broader Conclusions n n n Performance budgeting must be an integral element of a broader reform package to bring about performance culture. In the absence of an incentive environment for better performance and accountability for results, the introduction of performance budgeting will not lead to better performance. Managerial accountability must be on outputs and not on outcomes as the latter are influenced by external factors. Outcomes however should be monitored. Transparency of the budget and citizens’ evaluation of outputs helpful in improving budgetary outcomes. Anwar Shah, World Bank