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Bestandsaufnahme und Perspektiven des Haushalts- und Finanzmanagement

Bestandsaufnahme und Perspektiven des Haushalts- und Finanzmanagement. Deutsche Hochschule für Verwaltungswissenschaften Speyer 25-27/02/2004. Public Budgeting in OECD States: An overview. Miekatrien Sterck Public Management Institute Catholic University of Leuven, Belgium. Introduction.

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Bestandsaufnahme und Perspektiven des Haushalts- und Finanzmanagement

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  1. Bestandsaufnahme und Perspektiven des Haushalts- und Finanzmanagement Deutsche Hochschule für Verwaltungswissenschaften Speyer 25-27/02/2004

  2. Public Budgeting in OECD States: An overview Miekatrien Sterck Public Management Institute Catholic University of Leuven, Belgium

  3. Introduction • Common trend to results-oriented budget reforms, but variation between OECD-countries in the way these reforms are implemented • Several definitions of results-oriented budgeting: Osborne & Gaebler (1992), GAO (1993) (1999), Hatry (1999), Lynch (1995) • Purpose: classification of results-oriented public budget systems

  4. Research project • Research objective: to describe, declare and predict the modernisation of financial and management systems • Subject of research: ministries of central government level • Research method: • International comparative (Australia, Canada, New Zealand, Sweden, the Netherlands, UK, US) • Qualitative analysis of secondary and primary data

  5. Outline I. Trends in public budgeting II. Challenges of implementing results-oriented budget reforms II. Conclusions

  6. I. Trends in public budgeting • Increased use of output and outcome information • Evolution towards accrual budgeting

  7. 1. Output and outcome information • Analytic dimensions • Outcomes/outputs • Purchasing/Linking • 72% of OECD countries uses outcome and output information in the budget (OECD & World Bank Survey 2003) • Three clusters: • outcome budgeting • output budgeting • outputs and outcomes informing traditional appropriations

  8. Cluster I. Outcome budgeting • Parliamentary appropriation of outcomes • Australia (Outcomes and Outputs Framework) • the Netherlands (VBTB) • UK (Spending Review) • Sweden (VESTA)

  9. Example: Australia

  10. Cluster II: Appropriations for outputs • Appropriations for outputs instead of outcomes because of importance of external factors • New Zealand: Estimates of Appropriations

  11. Example: New Zealand

  12. Cluster III: outcomes and outputs informing traditional appropriations • Information about outcomes and outputs is not contained in the authorised budget but in explanatory documents • Canada: Reports on Plans and Priorities (Improved Reporting to Parliament) • United States: performance plans (Government Performance and Results Act)

  13. Example: Canada

  14. 2. Accrual budgeting • Cash and accrual as two endpoints of a spectrum of methods of charging • Analytic dimension: stage of reform • 8% of OECD countries full accrual, 24% modified accrual (OECD & World Bank Survey 2003)

  15. Cluster I: Full accrual budgeting implemented • Appropriations based on full cost • Cash information remains important (e.g. net cash requirements UK) • New-Zealand: Public Finance Act 1989 • Australia: Accrual Outcomes and Outputs Framework (1999-2000) • United Kingdom: Resource Accounting and Budgeting (2001)

  16. Cluster II: Accrual budgeting planned • Plans to move to an accrual budget • Sweden: VESTA Performance budgeting project: alignment of accrual accounting system with accrual budgeting system

  17. Cluster III: accrual budgeting actively considered • Canada • Accrual accounting since 2001-2002 • Implementation of accrual budgeting actively considered to align the budgeting and accounting system

  18. Cluster IV: accrual budgeting not actively considered • United States: accrual budgeting not actively considered despite of accrual accounting • The Netherlands: plans to move to an acrual budget (Eigentijds begroten 2001) are recently given up

  19. II. Challenges • Competing budget functions • Competing budget processes • Competing budget formats

  20. 1. Competing budget functions • Financial control versus results-oriented budgeting • e.g. US, the Netherlands • Political accountability versus administrative accountability • e.g. Sweden • Authorization function versus management function • e.g. Australia

  21. 2. Competing budget processes • Top-down versus bottom-up • e.g. Sweden • Executive versus legislative dominance • e.g. Australia, US

  22. 3. Competing budget formats • Outcomes versus outputs • e.g. New Zealand • Quality of output and outcome information • e.g. UK: audit of performance information By NAO

  23. III. Conclusions • Common trend to results-oriented budgeting, but huge variation between countries • Two main evolutions: • Increased use of output and outcome information in the budget documentation • Evolution to accrual budgeting • Challenges to implement budget reforms: competing functions, procedures and formats

  24. Evolution in the format of the authorized budget

  25. Evolution in the format of the total budget documentation

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