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The Budgetary Process in the Netherlands. Werner Deenen EU-Twinning. Seminar on Budget and EU Funds Skopje, 14-15 May 2007. The national budget. Players Budget lay-out [of a line Ministry] Budgetary process: Preparation Excecution Reporting about execution - PowerPoint PPT Presentation
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U The Budgetary Process inThe Budgetary Process inthe Netherlandsthe Netherlands
Werner DeenenEU-Twinning
1
Seminar on Budget and EU FundsSkopje, 14-15 May 2007
2
The national budget
1. Players2. Budget lay-out [of a line Ministry]3. Budgetary process:
• Preparation• Excecution• Reporting about execution
4. Cooperation Mof <-> line Ministry5. Central guiding questions of the budget
3
1. Players
Political Prime Minister, Ministers and Minister of Finance Parliament (+ NL: Council of State, SAO) Civil service DG Budget / Inspectorate of the Budget Ministries: Financial and Economic Affairs Directorates Ministries: Policy Directorates State Audit Office
4
Overview actors – Organizational chart
PM
Finance
SG
DG’s DG Budget
IB DG DG’s
PD PD
L Minister
SG
FED
6
2. The budget of a line Ministry (1)
Legal Parts (includes table budget overview) Budget overview with allocation of resources within the line
ministry (pie chart) “Reading manual” [leeswijzer] Policy agenda [beleidsagenda] Articles (policy goals) of the line Ministry Agencies (when applicapable) Annexes
7
The budget of a line Ministry (2)
Policy article -> XX. XXX: General goal -> Operational goal -> Budget linked with operational goal -> Indicators per operational goal -> Evaluation agenda -> research of policy effects per
goal every 5 years or less
9
t-2 t-1 t t+1
MoF: Governemental budget guidlines [RBV] Okt
≈ Dec – Feb LM internal budget process
Feb – July Bilateral contacts LM - MoF
Aug. Counil of Ministers
3rd Tuesday in Sept – Budget presentation; + “General Politial Reviews” [APB]
Okt – Dec. Discussions LM -Parliament
Mai: 1st Suppl. Law; Spring memo
Monthly statements ultimo Feb/June/Sept
Nov: 2nd Supp. Law
– Autumn memo
3rd Tuesday in Sept – Budgetpresentation
Okt. – Dec. LM intenal prepare for annual report
1st week Jan Closing Accounts
Jan-Feb LM internal process; Feb – mid March MoF bilateral involved
March 15 Accountant Reports -
End March- Council of Ministers
discuss; 3rd Wed Reporting day -
May –June Discuss with Parliament Annual Reports LMs
Execution year
Annual Report 2007Preparation Budget 2007 Execution year 2007
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Budget cycle (2007)
Budget memorandum 2008(Budget Day)
September 2007
National Financial Annual Report 2006
May 2007
Fall Memorandum 2007
Before Dec 1st 2007
Spring memorandum 2007
Framework letter 2008Before June 1st 2007
Policy lettersMarch 2007
Preliminary Report 2006February 2007
Budget notification 2007November 2006
Accounting 2006Implementation 2007Preparation 2008Date
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3. Cooperation FEA and MoF / Inspectorate
Weekly meetings between the heads of the specific units of the Inspectorate (Budget Dept.) and FEA
Monthly documents with expenditures related to available budget
Regular contacts between the employees
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4. Guiding questions for the budget WWW -- HHH
What do we want to reach [policy objective] ?
What are we going to do for that ?
What are the cost ?
Have we reached/realize what we wanted to realize?
Have we done for it what we planed to do?
Has is cost what we expected it would cost?
Bud
get
prep
apar
ion
Ann
ual R
epor
t
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Example: Spring Memorandum [within MoF]
Preparation starts early (Christmas t-1) FEA<-> policy directorates: results in policy letters Negotiations FEA <-> Inspectorate Bilateral negotiation Minister of Finance <-> ministers;
MoF <-> PM Council of Ministers All results ->Spring Memorandum -> To House of
Representatives
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