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Performance budgeting

Performance budgeting

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Performance budgeting

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  1. Performance budgeting The Benin Experience

  2. Why in Benin? • Good macroeconomic management • Relatively good economic policies • Inadequate public resource management • Little progress on poverty alleviation

  3. Objective • Promote strategic, efficient and equitable use of all public resources • With the goal of promoting economic growth and improving the standard of living

  4. Basic Principles • Responsibility for performance, based on agreed indicators • Accountability • Predictable resource flows • Ex post monitoring and evaluation

  5. Improve budget managementContent • Assure budget discipline • Allocate according to development strategies • Strengthen sector spending programs

  6. Improve budget managementExecution • Unified, consolidated budget • Decentralized financial management • Ex post audits and controls

  7. Set of sector activities coordinated in time and space to provide specific outcomes A budget based on results rather than on departmental ‘ needs ’ The program concept

  8. Caracteristics of a program budget • Macroeconomic framework • Well formulated developmental, sectoral, and sub-sectoral strategies • Unified budget • Multi-year perspective

  9. The program structure • Exhaustive • Simple: small number of programs • Comparable magnitude • Taxonomy of programs: • Action program • Transfer program • Support program

  10. Criteria for establishing the program structure • Easy to evaluate: simple objectives, measurable impact • Related to strategic priorities • Close to the organic structure • Stable structure • Denomination which makes sense

  11. Example: Ministry of Education • Primary Education • Secondary Education • Technical and vocational • Higher education • General administration

  12. Example: Ministry of Health

  13. Composition of a program • Strategic brief • Logical framework • Indicators • Financing table • Multi-year projections of budget and indicators • Monitoring and evaluation

  14. Impact Output Input Other indicators Outcome Efficiency Activity Infant mortality rate Miles of road maintained Classrooms constructed School attendance rate Unit cost of license Number of health care consultations Program indicators

  15. Program financing table

  16. Financial monitoring: appropriations, commitments, disbursements monitoring program implementation Monitoring physical outputs Monitoring indicators of impact and outcomes Program evaluation Monitoring and evaluation of programs

  17. Initial request based on a continuation of programs Request for supplemental programs Extension of existing programs New activities New projects Allocation based on competition Intrasectoral competition Intersectoral competition Resource Allocation Process

  18. Difficulty to part from dual budgeting Capacity issues: Indicators Multi-year projections Pace of reforms Access by stakeholders Issues in Benin

  19. Ministry of Finance Ministries of education, transport, health, environment Finance Committee, national Assembly EU, AfDB, France, Denmark, Switzerland Supporters, champions

  20. Ministry of Planning Project management units UNDP, USAID Less supporting