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Title: PERFORMANCE-INFORMED%20BUDGETING%20%20FOR%20CY%202014%20ADOPTION


1
Good morning !
2
PAGBA bago
new
budget traditions
new
budget structure
3
PERFORMANCE-INFORMED BUDGETING For FY 2014
Adoption
4
OUTLINE
  • What is a Performance-Informed Budgeting?
  • Why shift to Performance-Informed Budgeting?
  • current Orgl. Performance Indicator Framework
    (OPIF)
  • major features of the new budget template
  • IMF Template
  • DBM Template
  • Considerations of the DBM Template

5
DBM as a Driver of Reforms
New Budget Directions
New Budget Traditions
6
BUDGET REFORMS 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 years 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
IMF TECHNICAL ASSISTANCE ON STRENGTHENING
PERFORMANCE BUDGETING
  • February 7 20, 2013
  • to advise DBM on developing a performance
    oriented and improved budget structure to make it
    more comprehensible and reader friendly.

10
Performance-Informed Budgeting
  • 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

(IMF, TA. 2013)
11
Why Shift to Performance-Informed Budgeting ?
12
Present Scenario
General Appropriations Act (GAA)
OPIF Major Final Outputs/ Indicators
13
OPIF Strength and Weakness
  • 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

(IMF, TA, 2013)
14
OPIF Strength and Weakness (cont.)
  • 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

(IMF, TA, 2013)
15
2014
2014
16
Features Performance-Informed Budget
  • 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

(IMF, TA, 2013)
17
Features Performance-Informed Budget
  • 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

(IMF, TA, 2013)
18
IMF TEMPLATE
19
IMF Proposed Budget Structure
20
IMF Proposed Budget Structure
Sec 1 - STRATEGIC OBJECTIVES Sec 1 - STRATEGIC OBJECTIVES
VISION
MISSION
KRA
PDP SECTOR OUTCOME
21
Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure Sec. 2 - Program Expenditure
No. Program(MFO) 2012 Actual Exp 2013 Approved Budget 2013 Revised Estimate 2014 Budget Estimates 2015 Forward Estimates 2016 Forward Estimates
001 Strategic Management Administration Strategic Management Administration Strategic Management Administration Strategic Management Administration
01 PS
02 MOOE
03 Capital-Domestic Capital-Domestic
04 Foreign Assisted Projects Foreign Assisted Projects Foreign Assisted Projects
002 Program A etc.
01 PS
02 MOOE
03 Capital-Domestic Capital-Domestic
04 Foreign Assisted Projects Foreign Assisted Projects Foreign Assisted Projects
TOTAL BUDGET ALLOCATION /CEILING TOTAL BUDGET ALLOCATION /CEILING TOTAL BUDGET ALLOCATION /CEILING TOTAL BUDGET ALLOCATION /CEILING TOTAL BUDGET ALLOCATION /CEILING
COE
Capital - Domestic Capital - Domestic
Capital - Donor Capital - Donor
22
Sec. 3 - STAFFING RESOURCES (Funded Positions) Sec. 3 - STAFFING RESOURCES (Funded Positions) Sec. 3 - STAFFING RESOURCES (Funded Positions) Sec. 3 - STAFFING RESOURCES (Funded Positions) Sec. 3 - STAFFING RESOURCES (Funded Positions) Sec. 3 - STAFFING RESOURCES (Funded Positions)
TOTAL AGENCY STAFF TOTAL AGENCY STAFF TOTAL AGENCY STAFF TOTAL AGENCY STAFF TOTAL AGENCY STAFF TOTAL AGENCY STAFF
Sec. 4 - PROGRAM PERFORMANCE INFORMATION Sec. 4 - PROGRAM PERFORMANCE INFORMATION Sec. 4 - PROGRAM PERFORMANCE INFORMATION Sec. 4 - PROGRAM PERFORMANCE INFORMATION Sec. 4 - PROGRAM PERFORMANCE INFORMATION Sec. 4 - PROGRAM PERFORMANCE INFORMATION
KEY TASKS FOR 2014
KEY PERFORMANCE INDICATORS 2012 Actual 2013 Estimate 2014 Planned 2015 Target 2016 Target
OUTPUT INDICATORS
Program A
Indicator 1
Indicator n
Program B etc.
Indicator 1
Indicator n
23
KEY PERFORMANCE INDICATORS KEY PERFORMANCE INDICATORS 2012 Actual 2013 Estimate 2014 Planned 2015 Target 2016 Target
OUTCOME INDICATORS OUTCOME INDICATORS
Agency Outcomes Agency Outcomes Agency Outcomes Agency Outcomes Agency Outcomes
Indicator 1
Indicator n
Program Outcomes Program Outcomes
Program A Program A
Indicator 1 Indicator 1
Indicator n Indicator n
Program B etc. Program B etc.
Indicator 1 Indicator 1
Indicator n Indicator n
24
National Budget Memorandum 117 dated March 1,
2013 Adoption of the Performance-Informed Budget
Structure for the NEP/GAA
25
Modifications Limit disruptions, without
sacrificing information
  • 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
  • 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)

26
Cont.. DBM Modifications
  • DBM Template
  • - Projects and Activites to 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)
  • 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

27
DBM TEMPLATE
28
DBM- Modified Budget Structure Template
(NAME OF DEPARTMENT) (NAME OF AGENCY) STRATEGIC
OBJECTIVES
MANDATE (source document Agency Charter)
VISION (source document Citizens Charter)
MISSION (source document Agency Charter)
KEY RESULTS AREAS (source document EO 43)
SECTOR OUTCOME (Updated PDP statement, if available or updated OPIF Logframe)
ORGANIZATIONAL OUTCOME
29
DBM- Modified Budget Structure Template
SECTION 1 EXPENDITURE PROGRAM (in pesos)
No. / Code GASS / STO/ OPERATIONS /PROJECTS GASS / STO/ OPERATIONS /PROJECTS GASS / STO/ OPERATIONS /PROJECTS 2012 Actual 2013 Current 2014 Proposed
General Administration and Support General Administration and Support General Administration and Support
PS PS
MOOE MOOE
CO CO
Support to Operations Support to Operations
PS PS
MOOE MOOE
CO CO
Operations /1 Operations /1
PS PS
MOOE MOOE
CO CO
Projects /2 Projects /2
PS PS
MOOE MOOE
CO CO
TOTAL AGENCY BUDGET TOTAL AGENCY BUDGET TOTAL AGENCY BUDGET
PS
MOOE
CO
30
DBM- Modified Budget Structure Template
STAFFING SUMMARY STAFFING SUMMARY STAFFING SUMMARY STAFFING SUMMARY STAFFING SUMMARY
TOTAL STAFFING TOTAL STAFFING 2012 2013 2014
Total Number of Authorized Positions
Total Number of Filled Positions
31
DBM- Modified Budget Structure Template
SECTION 1 EXPENDITURE PROGRAM
OPERATIONS BY MFO (please specify) /1 PROPOSED 2014 PROPOSED 2014 PROPOSED 2014 PROPOSED 2014
OPERATIONS BY MFO (please specify) /1 PS MOOE CO TOTAL
MFO 1
MFO 2
MFO 3
MFO 4
PROJECTS (specify the name of projects) /2 PROPOSED 2014 PROPOSED 2014 PROPOSED 2014 PROPOSED 2014
PROJECTS (specify the name of projects) /2 PS MOOE CO TOTAL
Locally-Funded
Foreign-Assisted

32

DBM- Modified Budget Structure Template
SECTION 2 EXPENDITURE PROGRAM BY
CENTRAL/REGIONAL ALLOCATION (in pesos)
REGION PS MOOE CO TOTAL
Central Office
Regional Allocation (net of CO)
NCR
Region I
Region II
Cordillera Administrative Region
Region III
Region IV-A
Region IV-B
Region V
Region VI
Region VII
Region VIII
Region IX
Region X
Region XI
Region XII
Region XIII
ARMM
TOTAL AGENCY BUDGET
33

DBM Modified Budget Structure Template
SECTION 3 SPECIAL PROVISIONS
SP No. 1
SP No. 2
SP No. 3
(other SPs) (other SPs)
34


DBM-Modified Budget Structure Template
SECTION 4 PERFORMANCE INFORMATION
KEY STRATEGIES FOR 2014 KEY STRATEGIES FOR 2014
MFO / PIs 2014 Targets
MFO 1
Performance Indicator No. 1
Performance Indicator No. 2
Performance Indicator No. 3

MFO 2
Performance Indicator No. 1
Performance Indicator No. 2
Performance Indicator No. 3

MFO 3
Performance Indicator No. 1
Performance Indicator No. 2
Performance Indicator No. 3

35
Considerations on the New Budget Structure
36
Considerations on the New Budget Structure (cont.)
37
  • Dir. Cita P. Mahinay
  • BTS, DBM
  • PAGBA - April 5, 2013
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