Date post: | 30-May-2018 |
Category: |
Documents |
Upload: | international-consortium-on-governmental-financial-management |
View: | 221 times |
Download: | 0 times |
of 21
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
1/21
11
CHALLENGES IN IMPLEMENTINGCHALLENGES IN IMPLEMENTING
A PERFORMANCE FRAMEWORK A PERFORMANCE FRAMEWORK
Polish experiencesPolish experiences
dr. Piotr Perczynskidr. Piotr Perczynski
National Coordinator for Performance BudgetNational Coordinator for Performance Budget
in Ministry of Financein Ministry of Finance
Washington DC; December 3th, 2009Washington DC; December 3th, 2009
Ministry of FinanceMinistry of Finance
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
2/21
11
6,2
5,0
3,0
3,4
1,4
2,5
3,1
3,6
6,8
0,91,2
2,8
6,8
5,0
0
1
2
3
4
5
6
7
8
2005 2006 2007 2008 2009 2010 2011 2012 2013
%
The public finance sector in PolandThe public finance sector in Poland
GDPGDPgrowth in 2005-2013growth in 2005-2013
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
3/21
33
38,9 39,7 41,2 40,4 41,2
41,9 41,8 41,1 42,044,
-3,0-2,1
-1,6
-3,3
-4,3-3,9
-1,9
-3,9
-6,6
0,1
20
30
40
50
60
70
80
2005 2006 2007 2008 2009
%G
DP
MF data, draft of nb 2010: forecast 2009-2010; Result ESA95: Eurostat 1999-2008,UC Forecast 2009-2010
The public finance sector in PolandThe public finance sector in Poland
Revenue, expenditure and public finances resultRevenue, expenditure and public finances result
in 2005in 2005--2010 (% GDP)2010 (% GDP)
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
4/21
44
47,5 47,8
44,8
47,0
49,8
54,5 54,854,7
40
42
44
46
48
50
52
54
56
2005 2006 2007 2008 2009 2010 2011 2012
The public finance sector in PolandThe public finance sector in Poland
-- debt todebt to GDPGDP ratioratio in 2005-201in 2005-20122
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
5/21
55
The puzzle of public financeThe puzzle of public finance
fiscal rules
consolidation of
fiscal sector
performance
budget
multi-annual
planning
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
6/21
66
Polish model of Performance BudgetPolish model of Performance Budget
Polish solutions only to be directly applied in PolandPolish solutions only to be directly applied in Poland..
Countries which directly adopted foreign models later had toCountries which directly adopted foreign models later had to
adjust these modelsadjust these models oror reconstruct them completely withreconstruct them completely withrespect to:respect to:
specifics of their own public financesspecifics of their own public finances;;
national prioritiesnational priorities;;
social-economical circumstancessocial-economical circumstances..
There is no single model of performance budget
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
7/21
77
TheThe PolPolishish definitiondefinition ofof
Performance BudgetPerformance Budget
Performance budgetPerformance budget consolidatedexpenditure plan for entities from thepublic finance sector for more than onebudgetary year, prepared in a functionalsystem (function, task, subtask), basedon the targets and measures of theirrealisation.
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
8/21
88
Performance Budget Performance Budget modern expendituremodern expendituremanagement in public sector based onmanagement in public sector based on::
Multi-annual planning
Transparency
Effectiveness
Efficiency
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
9/21
99
Polish calendarPolish calendar
of Performance Budgetof Performance Budget
4th stage
3rd stage
2nd stage
1st stage
2006 2007 February 2008 20102006 2007 February 2008 2010
2012
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
10/21
1010
Governmentalinitiative
PerformanceBudget
a pilot stage inthe Ministryof Scienceand Higher
Education
The first rulesconcerning
performancebudget
in Public
Finance Act
1st stage
February 2006 February 2007
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
11/21
1111
Presentation of performance budgets of most budgetaryPresentation of performance budgets of most budgetary
chapters trustees into justification to budgetary actchapters trustees into justification to budgetary act
draft for 2008draft for 2008..
Performance budget coversPerformance budget covers 44%44% of State budgetof State budget
expenditure. Multi-annual structure principle is not inexpenditure. Multi-annual structure principle is not in
full use.full use. HHigh degree of trustee discretion into shapingigh degree of trustee discretion into shaping
budgetsbudgets structure on all levels.structure on all levels.
2nd stageFebruary 2007 February 2008
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
12/21
1212
In the first quarter of 2008 the project moved to the MIn the first quarter of 2008 the project moved to the MoF.oF.
Methodological changes aimed towards:Methodological changes aimed towards:
setting tasks by the Ministry of Finance Decree to introducesetting tasks by the Ministry of Finance Decree to introduce
budgetary expenditure classification based on COFOGbudgetary expenditure classification based on COFOG;;
preparing indicators, which enable full application of medium-preparing indicators, which enable full application of medium-
term and multi-annual expenditure planning mechanismsterm and multi-annual expenditure planning mechanisms;;
implementation of functional structureimplementation of functional structure of performanceof performanceexpenditure planning.expenditure planning.
3rd stageFebruary 2008 2010
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
13/21
1313
FFunctional structure ofunctional structure of
performance expenditure planningperformance expenditure planning
1st level
2nd level
3rd level
4th level
State functions expenditure of one Stateactivity area;
Tasks expenditure according to objectives;
Subtasks influence on the achievement ofobjectives on the task level;
Activities most important elements ofobjectives achievement process on the levelof subtask and task.
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
14/21
1414
Objective setting levels
Priority objectives
Set by Prime Ministeron the functional level
Strategic objectives
Set by Minister/Office Headon the task level
Operational objectivesSet by Secretary/Undersecretary of State
on the task and subtask level
Administrational objectivesSet by General Director
on the task and subtask level
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
15/21
66
PProcessrocess
Ministry of Finance
Individual Ministries
NationalCoordinator for
Performance Budget
Department ofPublic Finance
Reform
State BudgetDepartment
Strategic group(representatives of
management)
Ministrycoordinators
BudgetDepartments
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
16/21
1616
Performance budgeting structure of expenditure
2008 r. 2009 r.
166 tasks 454 subtasks 656 objectives 957 indicators
152 tasks 550 subtasks 1041 objectives 1060 indicators
performance budget cover44%
of State budget expenditure;
performance budget cover100%
of State budget expenditure;
part of trustees excluded fromperformance planning;
the first performance budgeting structure ofexpenditure for all budgetary chapters
trustees;
preliminary expenditure projection fortwo bugetary years;
full expenditure projection for2010 and 2011;
tasks and subtasks specified by trusteeswithin the scope ofparticular budgetary
chapters.
tasks and subtasks defined by trustees inaccordance with functional expenditure
structure, according to the list of functionsand tasks specified by the Minister of Finance.
Expenditure plan in Performance Budgetstructure in 2008 and 2009
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
17/21
1717
Example of Function 20.Organization of health policy and health care
Function/task/subtaskFunction/task/subtask TrusteesTrustees ChapterChapter ObjectiveObjective IndicatorIndicator Planned state budget expenditurePlanned state budget expenditure
in 2009 (thousand pln)in 2009 (thousand pln)
NameName Base valueBase value ValueValue
in 2009in 2009
TotalTotal SpecificSpecific
provisionsprovisions
shareshare
11 22 33 44 55 66 77 88 99
Function 21. Organization of health policy and healthFunction 21. Organization of health policy and health
policypolicy
1 724 6571 724 657 53 79053 790
Possibility to comparetrustees
effectiveness and efficiencyof spending within the
equivalent activity
List of all trustees
objectives determined bytheir policiesPossibility to show
all trustees who realizeobjectives in the given function
Consolidation of expenditure spentby all trustees on objectives
within given function
B d f 2010
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
18/21
1818
Budgetary act for 2010
in Performance Budget structure
100% of State budget expenditure
in performance budget structure. Forecast for 2011-2012 in
performance budget structure.
Multi-annual and investment
programs in performance budget
structure. Financial plans of other public
finance sector units (100% of
agencies, 25% of state legal
entities).
Description of tasks and subtasks.
Specification of priority tasks instrategic areas.
Description of financial plans of
public finance sector units.
Table form Descriptive form
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
19/21
1919
2012
Executed simultaneously according totraditional and performance classification
4th stage2010 2012
TraditionalBudget
PerformanceBudget
Annual report of 2012 in performance budgeting structurewith elements of traditional structure
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
20/21
2020
Target benefits from Performance Budgetimplementation in Poland
rational use of resources by public administration decrease of the cost for State functioning and transferachieved savings to priority tasks, optimizing ofemployment level in public sector;
assurance of planning cohesion of funds for tasks conductedby various institutions within the framework of Statebudgetary functions;
improvement of efficiency and effectiveness of governmentadministration and judicial entities;
more universal and competent supervision and estimationof public funds spending, beneficial from the point of view ofthe qualitative and quantitative aspects of costs.
8/14/2019 9-10.15am_Challenges in Implementing a Performance Framework (P. Perczynski and M. Postula) ENGLISH
21/21
2121
Thank youThank you
for your attentionfor your attention
Ministry of FinanceMinistry of Finance