Revolucion del presupuesto basado en resultados

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Some Observations on the Concepts and the State of the Art in Performance Budgeting
Graham Scott Keynote address International Conference on Performance Budgeting Mexico City June 9 2008

Outline1. 2.

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What is performance budgeting Performance budgeting in context of wider performance improvement initiatives Setting performance goals and managing for outcomes & the roleof the finance ministry Budget classifications and financial controls Low capacity countries and donors Concluding comments

Performance budgeting today
Definitions Evolution Wide variety ofpractices, scope and methods
Scope: from Baltimore to Astana Methods: across the OECD

Performance budgeting in context of performance improvement
Is PB alone or part of wider reform?
Wide variationin reform contexts Variations in demands for budget reform

The power of the ministry of finance
Core business not mission creep Fiscal principles and rules

Performance budgeting in context ofperformance improvement (2)
Melding constitutional principles and modern management
Time honored requirements in regulations Delegation, flexibility and personal accountability

Systems approachto performance improvement
Budget in context of best solution to particular performance issues

Setting performance goals and managing for outcomes
Managing for outcomes – the holy grail
When itworks and when it does not – from pot holes to international competitiveness Policy analysis, attribution, measurement, expectations & risks, links to budget Building up from services not down fromoutcomes

The process for setting targets determines their value
Agreements not impositions Capacity challenges with policy analysis

Role of the finance ministry
Stay in role and on message fora budget agency Center of expertise on concepts, methods and processes Question, reflect and challenge Don’t impose targets beyond expertise
Acknowledge complexity of sector policies

Grow from...
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