1 / 37

Good morning !

Good morning !. PAGBA bago. new. budget traditions. new. budget structure. PERFORMANCE-INFORMED BUDGETING For FY 2014 Adoption. What is a Performance-Informed Budgeting? Why shift to Performance-Informed Budgeting? current Org’l . Performance Indicator Framework (OPIF)

gallia
Download Presentation

Good morning !

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Good morning !

  2. PAGBA bago new budget traditions new budget structure

  3. PERFORMANCE-INFORMED BUDGETINGFor FY 2014 Adoption

  4. What is a Performance-Informed Budgeting? Why shift to Performance-Informed Budgeting? current Org’l. Performance Indicator Framework (OPIF) major features of the new budget template IMF Template DBM Template Considerations of the DBM Template OUTLINE

  5. DBM as a Driver of Reforms New Budget Directions New Budget Traditions

  6. BUDGETREFORMS – Restoring Public Trust • Re-introduction of the Zero Based Budgeting (ZBB) • Mandatory Fiscal Transparency • Faster and Efficient Budget Execution • Early Procurement • Account Management Teams (AMTs) • DPWH as principal infra agency • Tighter Performance Management • OPIF • Results-based Performance Mgt. System • Performance-based Incentives • Leveraging Technology thru GIFMIS and PhilGEPS

  7. Budget Traditions • NEW • Early enactment of the GAA by Congress • Disaggregation of lump-sum funds in the budget • 1 year validity of appropriations (2013) • GAA as release document (2014) • New Face of the Budget or • Performance-Informed Budget • OLD • Re-enactment of the previous year’s GAA • Preponderance of lump-sum funds in the budget • 2 years validity of appropriations • Several release documents

  8. What is a Performance-Informed Budgeting?

  9. February 7 – 20, 2013 to advise DBM on developing a performance oriented and improved budget structure to make it more comprehensible and reader friendly. IMF TECHNICAL ASSISTANCEON “STRENGTHENING PERFORMANCE BUDGETING”

  10. “ A set of integrated processes that aims to improve the efficiency and effectiveness of public expenditure by linking the funding to the results, making systematic use of performance information, although not solely, in resource allocation and management” Performance-Informed Budgeting (IMF, TA. 2013)

  11. Why Shift to Performance-Informed Budgeting ?

  12. Present Scenario General Appropriations Act (GAA) OPIF Major Final Outputs/ Indicators

  13. OPIF is a building block to performance budgeting, but has limits. The strength of OPIF over the past budgeting system is also its weakness: its performance information is solely output focused, lacks outcome information thus preventing analysis on the effectiveness of the programs. Output focus provides ease in establishing accountability but might displace goals of departments and their intended impact on the wider society OPIF Strength and Weakness (IMF, TA, 2013)

  14. It could only focus on easy measurable outputs, but cross-cutting issues could be ignored Or worse, output-alone focus may lead to perverse incentives to program managers Lacks clarity between concepts of MFO, program and activity OPIF Strength and Weakness (cont.) (IMF, TA, 2013)

  15. PERFORMANCE-INFORMED BUDGET 2014 2014

  16. It should integrate both strategic planning and performance information: Program allocations linked to outputs and outcomes measures Department/agency mandates, vision, mission, objectives and sector outcomes (MTPDP/KRAs) are presented Features Performance-Informed Budget (IMF, TA, 2013)

  17. Simpler presentation: appropriations are at the program level Allows agency greater flexibility in budget utilization, realignment Improves budget predictability: two out years FEs will be shown Features Performance-Informed Budget (IMF, TA, 2013)

  18. IMF TEMPLATE

  19. IMF Proposed Budget Structure

  20. IMF Proposed Budget Structure

  21. National Budget Memorandum 117 dated March 1, 2013 Adoption of the Performance-Informed Budget Structure for the NEP/GAA

  22. IMF Template Translation of ‘Programs’ as defined by the IMF to MFOs MFO transitioning into program statements Treatment of GASS/STO and Projects (locally funded/FAPs) Strategic Management Admin. (SMA instead of GASS & STO) Projects were allocated across Programs (not shown) By Allotment Class Modifications: Limit disruptions, without sacrificing information • DBM Template • Use MFOs instead of ‘Programs’ • - GASS ) • - STO ) maintain the present • Specific Projects are presented in the template • By Allotment Class / Object • Add Financial Expenses as 4th expenditure classification (if applicable)

  23. IMF Template Presentation in the budget docs: PAPs under the MFOs Details by Object of Expenditure Details of Staffing Resources Presentation of a 5-year Expenditure Program (2012-2016) in the NEP Cont.. DBM Modifications • DBM Template • - Projects and Activitesto be presented in separate Volume • - Details by Object of Expenditure • to be reflected in the BESF • Staffing Summary • maintained as a separate document • Presentation of a 3-year Expenditure Program (2012-2014) in the NEP, excluding the following: • CY 2013 Revised Estimate • 2 out years for FEs (2015 & 2016) • Expenditure Program (2014 only)

  24. DBM TEMPLATE

  25. DBM- Modified Budget Structure Template (NAME OF DEPARTMENT) (NAME OF AGENCY) STRATEGIC OBJECTIVES

  26. DBM- Modified Budget Structure Template SECTION 1: EXPENDITURE PROGRAM (in pesos)

  27. DBM- Modified Budget Structure Template

  28. DBM- Modified Budget Structure Template SECTION 1: EXPENDITURE PROGRAM

  29. DBM- Modified Budget Structure Template SECTION 2: EXPENDITURE PROGRAM BY CENTRAL/REGIONAL ALLOCATION (in pesos)

  30. DBM – Modified Budget Structure Template SECTION 3: SPECIAL PROVISIONS

  31. DBM-Modified Budget Structure Template SECTION 4: PERFORMANCE INFORMATION

  32. Considerations on the New Budget Structure

  33. Considerations on the New Budget Structure (cont.)

  34. Dir. Cita P. Mahinay BTS, DBM PAGBA - April 5, 2013

More Related