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Marc Robinson Fiscal Affairs Department, IMF

International Conference on Performance Budgeting Mexico City, 9-10 June 2008 Performance Information. Marc Robinson Fiscal Affairs Department, IMF. Performance information (PI). Focus on PI needs of performance budgeting Not on overall PI system

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Marc Robinson Fiscal Affairs Department, IMF

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  1. International Conference on Performance BudgetingMexico City, 9-10 June 2008Performance Information Marc Robinson Fiscal Affairs Department, IMF

  2. Performance information (PI) • Focus on PI needs of performance budgeting • Not on overall PI system • Which should serve results-oriented management • Type of PI needed depends of PB model • PB to inform government budget preparation • Better prioritization & increased pressure to perform • Requires: • Program classification of budget • Information on program objectives and results • PI usable by central budget decision-makers • MoF, political executive, possibly also Congress

  3. Results Information • Objectives and logic of program: • Outcomes it aims to deliver • How activities and outputs achieve this • Intervention logic • Valuable to decision-makers in itself • Limits on Performance Measures • Some things hard to measure • E.g. output quality • Problem of contextual factors • Can sometimes adjust indicators • By often not possible

  4. Making Measures Relevant to Budget Decision-Makers • Danger that not useful and not used • Too many, with unclear significance • Small number of key measures • Key central agency role in defining these • Summary Measures? • The PART model • Politically problematic in many countries • Linking to Targets • But don’t rush into target-setting

  5. Crucial Role of Evaluation • Because of limits of measures in isolation • Chile’s ten years record of success • Australia’s Strategic Review Framework • Canada’s Strategic Reviews • How to keep evaluation relevant to budget decision-makers: • Keep it practical, timely, use judgment • Choosing what will be evaluated • Routine vs. strategic selection

  6. Cost Information • Programs classified on objectives • Programs meaningfully costed • Budget execution monitored by program • Accounting system must incorporate • IFMIS also • Indirect cost attribution challenge • Administration programs as a compromise

  7. Overarching Considerations • PI is costly • Financial, and of skilled human resources • Continued operation as well as set-up • Aim should not be best possible PI • Careful selection of relevant PI • Develop in tandem with capacity to use • Analytic skills and role of MoF

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