Program and Performance Budgeting

Online course: November 7 – 21, 2017IWorkshop: November 29 – December 1, 2017ILjubljana, SloveniaIAccounting and Auditing, Budget Preparation and Execution

This learning initiative will be delivered as part of the ’’Strengthening Financial Management Functions of Line Ministries’’ project, which assists line ministries strengthen capacities for efficient delivery of their financial management functions (see www.cef-see.org/lineministries). It is funded by the World Bank’s SAFE Trust Fund (established by the EU and SECO). Complementary funding is provided by the Dutch and Slovene Ministries of Finance. UN Women will contribute in-kind sessions on GRB.

Governments aim to ensure efficiency and effectiveness of public spending, while improving overall policy performance with different innovations. In this regard, arrangements, such as, program and performance and budgeting (PPB) are being introduced.

Performance budgeting can be viewed as a step forward from classifying budget funds according to joint outcomes, to allow reflection on performance information when making budgetary allocation decisions. Its potential benefits include improvement of the linkage between budgeting and strategic policy planning, attaining value-for-money of public spending, making available information on achieved results of budgetary spending, and addressing accountability issues.  

Although most of countries in South East Europe (SEE) have taken first steps in implementing PPB elements, progress has been limited. PPB reform success depends – inter alia – on capacities of line ministries, the quality of performance information, accountability arrangements, coordination issues, and sequencing of reforms.

To better prepare SEE countries for PPB reform, it is important to convene finance officials to discuss PPB reform challenges and progress. We will explore what needs to be considered to make performance-informed budgeting work, including the position and role of performance information in a wider budgeting and strategic planning context.

About this learning initiative

  • E-learning phase, Nov 7-21, workload about 6 hrs per week

At our Online Learning Campus, participants will be introduced to key PPB concepts, importance of program classification, and program performance indicators; and be able to explore the role of performance budgeting in a wider budgeting context, the link between strategic policy planning and budget preparation cycle, as well as critical coordination aspects.

The two e-learning units (each lasting one week) will feature reading materials, short video lectures, and interactive exercises, enriched with a weekly online meeting that allows participants to discuss the course contents. ​

  • Face-to-face workshop, Nov 29-Dec 1, Ljubljana

The subsequent 3-day workshop will be practically-oriented and will examine in detail PPB tools and concepts, and engage participants in discussions on how those concepts are implemented in different countries.

We will discuss how to prepare an effective and well-balanced program classification. We will discuss how to shift from line-item budgeting to program budgeting, and how to link it with policy objectives and performance indicators. Special emphasis will be also given to the role of line ministries in developing performance budgeting and their coordination with ministries of finance, and within different departments of the line ministry.

In cooperation with UN Women, we will also examine how the use of performance information can be intensified with gender-responsive budgeting (GRB). Through a practical exercise, we will examine tools for integrating GRB in budgeting and how different countries implement different approaches and tools for GRB.  

Different tools for strengthening PPB will be explored, which includes thinking about reviewing the reform process, including internal audit aspects; establishing non-financial performance reporting procedures and responsibilities; conducting spending reviews and evaluations; assuring the role of supreme audit institutions through performance audits; and assuring an appropriate legal framework. 

What will you learn?

By completing this learning initiative, you will be able to:

  • Reiterate key PPB concepts
  • Describe key challenges of making PPB effective
  • Examine different tools connected to program budgeting and how to use it to strengthen budgeting reforms
  • Define practical approaches based on experience in SEE countries that could be used to strengthen PPB
  • Identify opportunities to strengthen coordination between line ministries and ministries of finance in program preparation

Who should attend

Invited are SEE public officials who are working at ministries of finance, line ministries, and central planning and coordinating institutions, and involved in:​

  • budget preparation and execution processes
  • preparing, assembling and prioritizing inputs for sectorial strategic planning documents
  • management of policy programs
  • design of program and performance budgeting frameworks in their country

No fee will be charged. Funding is available to arrange flights, transfers and accommodation in Slovenia, and meals during the workshop for up to three officials per country under the EU's 2014-2020 Instrument for Pre-Accession (IPA II), and for one official per country from Armenia, Bulgaria, Croatia, Georgia, Moldova, Romania, Ukraine, as well as Slovenia. Applications of additional self-funded candidates from the SEE region (and beyond) will be considered, as far as space permits.

Applications need to be submitted no later than October 20. Candidates will need to be approved by the CEF. 

Faculty

Marc Robinson, Senior Consultant

Dr. Marc Robinson is a European-based senior consultant specializing in public financial management, performance budgeting and fiscal policy. He has worked with governments in more than thirty countries, on four continents, to improve their budgeting systems. Marc held previous positions as a senior civil servant, professor of economics, and staff economist at the International Monetary Fund.

Dr. Robinson is a member of the OECD Advisory Panel on Budgeting and Public Expenditures, and also of the IMF Panel of Fiscal Experts.

Experts from Ministry of Finance, Slovenia (TBD)

Wim Kooij, Special advisor Financial Management Control with Ministry on Infrastructure and Transport , the Netherlands 

Elisabeth Klatzer, International Consultant of UN Women

Dr. Elisabeth Klatzer has more than 15 years of experience working in research, advocacy and consultancy in the field of Gender Responsive Budgeting, Public Finance Management as well as gender and economic policy. After years of pioneer work on GRB and the integration of GRB in public finance management reform in Austria, since 2009 she worked on GRB initiatives and public finance management in a broad range of countries around the world, with a focus on South Eastern Europe and Eastern Europe.A particular strength of Dr. Klatzer is her unique background in different spheres of importance in the context of gender responsive budgeting and public finance management. She combines experience from more than 10 year of work as civil servant with her extensive work as a researcher, civil society actor and as an international consultant.

Partners

This learning initiative is supported by:

Slovenia's Development Cooperation Safe Ministry of Finance, the Netherlands
Ministry of Finance Slovenia