Performance budgeting
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Performance budgeting. The Benin Experience. Why in Benin?. Good macroeconomic management Relatively good economic policies Inadequate public resource management Little progress on poverty alleviation. Objective. Promote strategic, efficient and equitable use of all public resources

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Performance budgeting

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Performance budgeting

The Benin Experience


Why in Benin?

  • Good macroeconomic management

  • Relatively good economic policies

  • Inadequate public resource management

  • Little progress on poverty alleviation


Objective

  • Promote strategic, efficient and equitable use of all public resources

  • With the goal of promoting economic growth and improving the standard of living


Basic Principles

  • Responsibility for performance, based on agreed indicators

  • Accountability

  • Predictable resource flows

  • Ex post monitoring and evaluation


Improve budget managementContent

  • Assure budget discipline

  • Allocate according to development strategies

  • Strengthen sector spending programs


Improve budget managementExecution

  • Unified, consolidated budget

  • Decentralized financial management

  • Ex post audits and controls


Set of sector activities

coordinated in time and space

to provide specific outcomes

A budget based on results

rather than on departmental ‘ needs ’

The program concept


Caracteristics of a program budget

  • Macroeconomic framework

  • Well formulated developmental, sectoral, and sub-sectoral strategies

  • Unified budget

  • Multi-year perspective


The program structure

  • Exhaustive

  • Simple: small number of programs

  • Comparable magnitude

  • Taxonomy of programs:

    • Action program

    • Transfer program

    • Support program


Criteria for establishing the program structure

  • Easy to evaluate: simple objectives, measurable impact

  • Related to strategic priorities

  • Close to the organic structure

  • Stable structure

  • Denomination which makes sense


Example: Ministry of Education

  • Primary Education

  • Secondary Education

  • Technical and vocational

  • Higher education

  • General administration


Example: Ministry of Health


Composition of a program

  • Strategic brief

  • Logical framework

  • Indicators

  • Financing table

  • Multi-year projections of budget and indicators

  • Monitoring and evaluation


Impact

Output

Input

Other indicators

Outcome

Efficiency

Activity

Infant mortality rate

Miles of road maintained

Classrooms constructed

School attendance rate

Unit cost of license

Number of health care consultations

Program indicators


Program financing table


Financial monitoring:

appropriations, commitments, disbursements

monitoring program implementation

Monitoring physical outputs

Monitoring indicators of impact and outcomes

Program evaluation

Monitoring and evaluation of programs


Initial request based on a continuation of programs

Request for supplemental programs

Extension of existing programs

New activities

New projects

Allocation based on competition

Intrasectoral competition

Intersectoral competition

Resource Allocation Process


Difficulty to part from dual budgeting

Capacity issues:

Indicators

Multi-year projections

Pace of reforms

Access by stakeholders

Issues in Benin


Ministry of Finance

Ministries of education, transport, health, environment

Finance Committee, national Assembly

EU, AfDB, France, Denmark, Switzerland

Supporters, champions


Ministry of Planning

Project management units

UNDP, USAID

Less supporting


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