Revolucion del presupuesto basado en resultados
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Publicado: 8 de abril de 2010
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.
3.
4. 5. 6.
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...
Graham Scott Keynote address International Conference on Performance Budgeting Mexico City June 9 2008
Outline1. 2.
3.
4. 5. 6.
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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