Performance Management in the Public Sector--Country Case Studies and Recent Innovations

7/30/2019 Performance Management in the Public Sector--Country Case Studies and Recent Innovations

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1Powerpoint Templates

Performance budget

Ach ievements, exper iences and chal lenges

dr Marta Postua

May 2013
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integration of the responsibility for the public finance managementwith the responsibility for the initiation, laying down and co-ordinationof the governmental policy;

connecting the rules of the performance budget structure withbranches of government administration;

ministers proper for a particular branches of governmentadministration, in which tasks are included, are in charge of defininggeneral, strategic objectives for them;

early-stage objectives and measures verification on the budgetarytask level;

links between the performance budget and the traditional budgetclassification;

defining the rules of expenditure consolidation.

Performance planning

- previous achievements
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Performance planning for th e year 2013, inc. the first

mandatory consolidated plan of expenditure of state budget

units, executory agencies, special-purpose founds, budget

economy institutions and state legal entities.

Performance budget and the public

finance transparency (1)


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the final, detailed financial plans in performance form shall beprepared in accordance with the update of the Multiannual StateFinancial Plan;

evidence (record) of the budget execution in performance form,budget reporting in performance form;

execution of performance-based expenditure review;

Information on the performance-based expenditure/ costs as

a part of the statistical research for public statistics program

Performance budget and the public

finance transparency (2)


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New competencies of HR

in public administration

Strengthening institutional capacity and competence of thepublic administration through training (20082012)

6592 people trained;

the average attendance approx. 85%;

evaluation of trainings at a very high level 84-93%(according to the indicator of approval-rating averageexpressed as a percentage of the maximum possible);

trainees divided into groups: operational, strategic,coordinating;

programs focused on performance planning on an annualand multiannual basis and its practical implementation.


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Multiannual planning (4 year)

basic macroeconomic values directions of the fiscal policy forecasts of state budget

revenues and expenditure

the amount of the deficit and

the borrowing requirements of the

State budget and also the sources

of financing thereof

forecasts of revenues andexpenditure of the EU budget

outturn of the EU budget

consolidated forecast of thebalance of the public finance sector

the amount of public debt

PUBLIC

FIN

ANCE

MANAG

EMENT

STRAT

EGIC

PLANNIN

G

linking long-term financial

planning with the

development priorities of the

country

indicators of effectiveness

and efficiency for different

objectives and priorities in

the budget

increase the flexibility of

budgeting and the ability tomove between different tasks

during the year

Multiannual State

Financial Plan

Multiannual State

Financial Plan


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Transparent information for Parliament

increased interest the Parliament in the performance

budget;

during the parliamentary work on the draft of a budget Act

for 2013 a discussion focused on both the consolidatedexpenditure plan as well as specific issues;

a special meeting of the Subcommittee for the budget

execution control was dedicated to the performance

budget.


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educational and informational campaign: from our taxes

for us

informational meetings with the social partners

and for citizens
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Exemplary measures (1)

33% 3

4%

34%

36% 3

7%38

%

3

8% 3

9% 4

0%

30%

32%

34%

36%

38%

40%

2010 2011 2012 2013 2014 2015

Percentage of positively assessing the work of the courts

plan execution


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Exemplary measures (2)

68%68,3%

69%

6

8,7

%

68%68,4

%

68% 68% 68%

64%

66%

68%

70%

2010 2011 2012 2013 2014 2015

Detection rate of crimes

plan execution


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Adaptation of training system

the objective structure - evaluation and monitoring;

the subjective structure - additional trainees group- LEADERS(a comprehensive over 130 hour course);

continuous training needs analysis;

efficiency measurement system (testing, exams, monitoringvisits, reports containing internal validation systems forcomprehensive learning effects in the area of knowledge, skillsand attitudes);

dissemination of training materials for a wide audience(e-training available on the website).

Next step actions necessary for performance

planning to inform about efficiency


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Adopted legal and methodological solutions of the budget task forcerepresent a starting point to increase the use of information on theefficiency and effectiveness of expenditure within the frameworkof the budgetary process:

Further directions of the performance planning

informing about the efficiency in Poland

2011/2012 A performance-based review of multiannual programs

2012 pilot efficiency review

2012

An analisys of the half-year reporting on the execution of the

performace-based budget and the performace-based european

budget funds

2013Evaluation of the effectiveness and efficiency of state budget

revenues


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Further development of budgeting system(1)

the binding assessment of the efficiency and effectiveness of public

spending with performance-base budgetary reporting(analysis diagnosis identification of improvement areascorrective actions and recommendations);

the integration of the performace-based budgeting and thetraditional budgeting at all stages of the budgetary process in orderto support the decision of management and allocation;

formalizing and systematizing information obligations concerningthe measures of objectives implementations measure card

a document used in the verification procedure of the measures(including justification of the choice, algorithm and methodology ofcalculation);

the instrument supports administrators in management processes(eg. responsibility for the implementation of the measure, the analysisof risks);


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the increase of the strategic orientation of expenditure

(development expenditure in the medium-term National

Development Strategy 2020, the strengthening of the rank

of general, strategic objectives of the tasks that are

contained in particular branches of government

administration);

Efficient State Strategy 2020 assumes the development

and implementation of a uniform performance-based

budgeting system for local government units in conjuctionwith multiannual financial forecast.

Further development of budgeting system (2)


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Performance Management in the Public Sector--Country Case Studies and Recent Innovations