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Budget Preparation: General

 

 

 

International Good Practices and Reference Models

Australia’s Experience in Utilizing Performance Information in Budget and Management Processes: This document from the Australian Government, Department of Finance and Administration provides a description of Australia’s performance system and the budgeting and management framework that is an important aspect of the government’s public sector financial structure.

Best Practices in Public Budgeting: This website created by the Government Finance Officers Association is designed to provide finance officers with concrete illustrations of how high-performance governments use the NACSLB recommended practices to improve the planning, development, adoption, and execution phases of their budgeting process. It presents illustrations reproduced from budgets, long-range financial plans, budget manuals, and other government documents for each of the 59 NACSLB recommended budget practices. The over 100 examples included – taken from states, counties, municipalities, and special districts – demonstrate a wide variety of approaches to implementing the recommended budget practices.

Managing Public Expenditure: The UK Approach: The medium-term budgetary framework introduced in 1997 addressed a number of weaknesses of the former regime, which are considered the major cause for the poor performance of crucial public services.  In this paper OECD discusses the new budgetary framework and examines the scope for further improvement.

From Line-item to Program Budgeting: Global Lessons and the Korean Case:  This document from the Korean Institute of Public Finance and the World Bank contains four separate papers written by the World Bank and consultants on Korea’s innovations in public finance, particularly program budgeting.  It addresses the conceptual and practical issues in shifting from traditional to program budgeting, different models for program budgeting, Korea’s application of lessons learned from other countries, and the implementation plan for the final program and performance budgeting proposals.

Designing and Establishing Fiscal Policy Analysis Units: In this USAID study, Prof. Jorge Martinez-Vazquez and Prof. Eunice Heredia-Ortiz present a number of experiences around the world in the development of fiscal policy analysis units. The Best Practice Paper draws lessons and summarizes results and provides handy guides for designing and establishing fiscal policy units. The Best Practice Paper also includes a useful set of indicators for tracking the progress and sustainability.

French Public Sector Financial Management: This paper emphasizes aspects specific to the French system of governmental accounting, including budget preparation and budget voting procedures, budget execution conditions, auditing of the budget execution, and possible areas of reform in the French public finances management system.

Public Expenditure Management in Francophone Africa: A Cross-Country Analysis (Yaya Moussa, IMF): This paper compares public expenditure management (PEM) systems across different francophone African countries by addressing numerous concerns, from both analytical and policymaking standpoints. It analyzes similarities in the francophone African PEM systems and whether there are divergences both between them and the French system and among the francophone African countries themselves. The paper gives the key features of the French PEM system, which serves as a historical reference for French-speaking African countries, and compares it with the PEM systems in a sample of francophone African countries. Finally, the paper examines challenges and draws some policy lessons for both African countries and their technical assistance providers. 

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Guidance and Tips

OECD Journal on Budgeting: This report provides insights and instruments for the effective and efficient allocation and management of resources in the public sector dealing with budget system reform in transition economies.

Public Investment Management in the New EU Member States (World Bank Working Paper): This paper describes the characteristics of public investment management (PIM) in seven EU countries as it applies to a single sector - transport infrastructure. The report highlights some of the common challenges that four relatively new EU member states - Poland, Slovakia, Slovenia, and Latvia - face as they plan and execute their transport infrastructure projects. It recognizes the importance that EU-mandated processes and procedures have in shaping national systems in the new member states (NMS), but the report finds that actual practices often fall short of EU goals due to capacity constraints, weak institutional structures, and other factors. The experiences of the NMS are compared with those of more developed economies (namely Spain, the UK, and Ireland) to assess whether the later countries have faced similar challenges in PIM, and if so, what measures they have adopted to overcome them. This comparative analysis serves to draw out several good practice examples that are relevant for all countries.

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Country Case Studies and Lessons Learnt

Financial Management Reform Program: FMRP is a five-year program jointly financed by the UK Department for International Development (DFID) and the Royal Netherlands Embassy (RNE), and executed by the Ministry of Finance, Government of Bangladesh. The goal of FMRP is to improve the efficiency and effectiveness of the allocation of resources and to achieve more equitable and improved public service delivery. The purpose of FMRP is to develop accountable and transparent institutional management and operational arrangements for aggregate fiscal discipline, strategic prioritization of expenditure and improved performance during budget execution.

Budget Institutions and Fiscal Responsibility - Parliaments and the Political Economy of the Budget Process (Produced by the World Bank Institute): This essay explores the contribution of parliaments to the budget process in presidential systems of government with highly centralized budgetary systems.  It offers a political economy perspective on the budget process in Latin America and reveals increased legislative budget activism since the restoration of democracy.

The Role of Civil Society Organization in Auditing and Public Finance Management: This paper from the International Budget Project examines the potential role of civil society in the budget process through four different case studies taking place in India, South Africa, and the Philippines.

Strengthening Participation in Public Expenditure Management: Policy Recommendations for Key Stakeholders (Published by the Organization for Economic Co-operation and Development): This policy brief analyzes the roles of government, civil society, and legislatures in the development of the budget. Jeremy Heimans examines the stages of the budget process - formulation, analysis, and tracking of the budget -, and identifies opportunities and risks for participatory budgeting through different case studies.

Making Public Finance Public (Published by Local Government and Public Service Reform Initiative, Open Society Institute–Budapest): The three case studies presented in this publication explore sub national budgeting in Croatia, Macedonia, and Ukraine dealing with budget monitoring, budgetary oversight and accountability. The publication also provides a cross synthesis examination of the three nations.

A Guide to Participatory Budgeting : This paper examines Brazilian participatory budgeting programs designed to incorporate citizens into the policymaking process, spur administrative reform, and distribute public resources to low-income neighborhoods. The guide explores the mechanisms of participatory budgeting, the results of this approach, and its potential applicability elsewhere.

Towards Good Financial Governance in Vietnam (Published by the German Agency for Technical Collaboration): This report seeks to evaluate GTZ assistance to Vietnam’s budget reforms in terms of results, efficiency, significance, relevance and provide key lessons learned.

Performance Budgeting in OECD Countries: In this book OECD discusses the lessons learned from country experiences of developing and using performance information in the budget process. It provides guidelines on adapting budget systems to promote the use of performance information. It containseight country studies which discuss in detail how individual countries have sought todevelop and use performance information in budget and management processes overthe past ten years.

From Line-item to Program Budgeting: Global Lessons and the Korean Case:  This document from the Korean Institute of Public Finance and the World Bank contains four separate papers written by the World Bank and consultants on Korea’s innovations in public finance, particularly program budgeting.  It addresses the conceptual and practical issues in shifting from traditional to program budgeting, different models for program budgeting, Korea’s application of lessons learned from other countries, and the implementation plan for the final program and performance budgeting proposals.

Public Expenditure Management in Francophone Africa:  A Cross-Country Analysis (Yaya Moussa, IMF): This paper compares public expenditure management (PEM) systems across different francophone African countries by addressing numerous concerns, from both analytical and policymaking standpoints. It analyzes similarities in the francophone African PEM systems and whether there are divergences both between them and the French system and among the francophone African countries themselves. The paper gives the key features of the French PEM system, which serves as a historical reference for French-speaking African countries, and compares it with the PEM systems in a sample of francophone African countries. Finally, the paper examines challenges and draws some policy lessons for both African countries and their technical assistance providers.

French Public Sector Financial Management: This paper emphasizes aspects specific to the French system of governmental accounting, including budget preparation and budget voting procedures, budget execution conditions, auditing of the budget execution, and possible areas of reform in the French public finances management system.

PFM in Africa:  Where are we, how did we get here, and where should we go?  Lessons from PEFA and World Bank PFM Reports (Brookings Institution and AFR):  This paper aims to identify themes emerging from practice within, and recent efforts to improve, PFM systems in Africa, including guidance for future reform. Given the themes identified, it also seeks to suggest a perspective on the role non-governmental civil society organizations (CSO) could play in strengthening PFM in the future.  M:\PFM Good Practices DB\PFM Backup Links\PFM in Africa shorter version March 24.doc

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Other Reference Materials

Aids, Budgets, and Accountability: A survey Article (Produced by the Overseas Development Institute, London): This article asses the role of donors in promoting more robust budget systems and processes and offers a critical review of some PFM reform efforts.  However, it also includes some preliminary conclusions and suggestions for future applied research in the area of PFM reform.

Budget Reform Seminar: Summary of Discussions (Published by the Collaborative Africa Budget Reform Initiative): This compilation of information deals with a number of topics, including: budget credibility, multi-year budgeting, improving the quality of expenditure, reform design and implementation, the way forward with reform.

Tasmania’s Financial Management Reform Strategy (Published by the Tasmanian Department of Treasury and Finance): This analysis written by Tasmania’s treasury discusses its FM reform strategy, budgetary and appropriation processes, and progress with best practice initiatives.    

 

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