The OECDWorld Bank Budget Database The Current Database

The OECD/World Bank Budget Database: The Current Database and Plans for the Future Presentation by Barry Anderson Barry. anderson@oecd. org At the Inter-American Development Bank Meeting of the Public Policy & Transparency Network on Development Effectiveness & Result-Based Budget Management Washington, May 23 -24, 2005 1

OBJECTIVE: DEVELOP A COMPREHENSIVE SURVEY ON BUDGETING Ø Stages of the Budget Process § § Development Enactment Execution Auditing and Accounting Ø Functions of the Budget § Control of Totals § Strategic Allocation § Operational Efficiency 2

WHAT IT ISN’T. n n More a description of formal structures than informal practices No value judgments: – Not a public expenditure review – Not a ROSC n Not for “Best Practices” (yet). . . n More for “Common Practices” 3

BUT MOST OF ALL, IT HAS PROVIDED A VALUABLE AND UNIQUE DATA SOURCE n n n n For Budget Directors, from Both OECD and Non. OECD Countries, and Their Staffs For Finance Ministry Officials For Central Bankers For Legislators For Analysts and Planners at IFIs, NGOs, and Think Tanks For Academics For Journalists 4

CONTENTS OF CURRENT DATABASE (See http: //ocde. dyndns. org) Part 1. Part 2. Part 3. Part 4. Part 5. General Information Formulation Budget Execution Accounting, Control & Monitoring Systems Budget Documentation & Performance Management Part 6. Fiscal Relations Among Levels Of Government Part 7. Special Relationships/Issues 5

PART 1. GENERAL INFORMATION 1. 1 General questions related to the Government budget organization 1. 2 Set up of the Central Budget Authority 1. 3 Legal and Institutional Framework 6

PART 2. FORMULATION 2. 1 Setting fiscal targets & levels of expenditure 2. 2 Preparing a medium-term macroeconomic & fiscal framework for the central level government 2. 3 Coordination mechanisms for policy decisionmaking 2. 4 Preparing the budget 2. 5 Statutory expenditures or entitlements 2. 6 Budget amendments, supplementals, stop-gap funding 2. 7 Role of the Legislature 2. 8 Number of Appropriations Laws 2. 9 Legislative Amendments 2. 10 Legislative Committees & Support for Committees 7

PART 3. BUDGET EXECUTION 3. 1 Role of the Central Budget Authority in Budget Execution 3. 2 Executive Branch discretion and flexibility of accounts 3. 3 Systems for Cash Management 3. 4 Procurement 8

PART 4. ACCOUNTING, CONTROL AND MONITORING SYSTEMS 4. 1 Internal Control and Internal Audit 4. 2 Budgeting, Accounting & Financial Reporting 4. 3 Internal Charges, User Charges, & Savings 4. 4 Capital Budgeting 4. 5 External Audit Systems 9

PART 5. BUDGET DOCUMENTATION AND PERFORMANCE MANAGEMENT 5. 1 Budget Documentation 5. 2 Types of Data Reported in Budget Documents 5. 3 Budget Classification 5. 4 Performance Information 10

PART 6. FISCAL RELATIONS AMONG LEVELS OF GOVERNMENT 6. 1 General Requests 6. 2 Revenues 6. 3 Expenditures 6. 4 Macroeconomics - Aggregate Fiscal Policy 6. 5 Budgeting and Reporting 11

PART 7. SPECIAL RELATIONSHIPS/ISSUES 7. 1 Human Resources and the Budget 7. 2 Financial management and control of government agencies 7. 3 Budgeting for the Judiciary 7. 4 Donor Funding and the Budget 12

The budget database on the web Internet site of the OECD Internet site of the World Bank WEB BUDGET DATABASE “Personalised results”: possibility to make own combination of results and graphs Total results of the survey : • Average of results for OECD countries • Average of results for all countries Results by country 13

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2. 10. g. What is the total of special professional staff serving political parties and dealing largely with budget issues ? Number of Professional Staff Total Number of Countries 0 Less than 10 Between 10 and 15 Over 25 8 19 4 1 16

CHANGES PLANNED FOR THE UPDATE n n Broader Coverage Better Quality Control – Standard definitions, better references, clearer descriptions – More Follow-Up – Better Response Rate n Expanded Questions? Short Form/Long Form? – Performance – Tax Expenditures – Public-Private Partnerships 17

NEXT STEPS n n n n Close The Current Database Clarify Funding Appoint A Project Leader Consult Steering Committee Work With Questionnaire Consultants Emphasize Standard Definitions & Clearer Descriptions Relaunch In 2006 18

GUIDANCE SOUGHT n n Steering Committee – Coverage – Questions – Definitions Help In Identifying Country Coordinators To: – Aid In Soliciting Complete Responses – Other In-Kind – e. g. Translation 19