Top-down Budgeting. A Tool for Central Resource Management December 15, 2006. 2006 OECD Asian SBO. Korea Institute of Public Finance John M Kim, PhD [email protected] Outline. What is it? Why do it? How to do it? Caveats. What is Top-down Budgeting?. It is not: Bottom-up Budgeting
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(ceilings are often multi-year limits)
Anticipate need for controlling future spending growth in social welfare, etc.
What does this mean for the 4 Reforms?
Comparison of Bottom-up & Top-down Approaches
Approaches to Determining Expenditure Ceilings
○: actively used, △ : used as reference, - : not used
Y+1Budget Formulation in Bottom-up vs. Top-down Systems
( by line items)
(good program budget design)
Windfalls (repay debt, tax cut, etc.)
This ends the presentation (Sweden)