14th Annual Meeting of the OECD Senior Budget Officials Performance & Results network
OECD Conference Centre, Paris
26-27 November 2018

Chair: Lembit SUUR, First Assistant Secretary, Department of Finance, Australia

AGENDA - GOV/PGC/SBO/A(2018)9

OECD Best practices in Performance Budgeting -- GOV/PGC/SBO(2018)7 

Please click here to access the presentations

Monday, 26 November 2018

SESSION 1 – News updates

SESSION 2 – Spending reviews: towards good practic
Presentations by:

• Robert Barton, Senior Analyst, Treasury, New Zealand
• Joonas Pärenson, State Budget Department, Ministry of Finance, Estonia
• Nynke de Witte, Ministry of Finance, Netherlands
• Rita Schutt and Ulf Rosner, Federal Ministry Finance, Germany

SESSION 3 – Using performance information for management
Plenary session
Presentations by:

• Astri Tverstøl, Deputy Director General, Ministry of Finance, Norway
• Eneken Lipp, Project Manager of Performance Based Budgeting, Ministry of Finance, Estonia
• New Zealand Case Study presented by Edwin Lau, Head of Division, Budgeting and Public Expenditures, OECD
• Discussant: David Eng, Senior Analyst, Treasury, New Zealand 

The 3 breakout groups are invited to consider the following questions:
1. What does managerial performance budgeting mean in practice and what procedures or processes tend to be put in place to change the way budgets and programmes are managed?
2. What sort of information is collected/used in a managerial performance budgeting context that is different to the information that is needed for types of performance budgeting?
3. What does a managerial approach imply for the relationship between the Ministry of Finance and Line Ministries?
4. What are the prerequisites for such an approach to be successful, e.g. performance oriented HR, budgetary flexibility, clearly assigned responsibilities etc.?
5. Does this approach depend on a performance culture existing within government? How can that be established if it does not already exist?
6. Does there tend to be a lesser focus upon the linkages with budget allocations in this approach, and is that a help or a hindrance?
7. What are the main challenges and constraints that countries have faced in trying to implement such an approach successfully?
8. What impact is this approach having on programme management and performance? Is there evidence that this approach leads to improved performance, lower costs etc.?
9. How could key government stakeholders and oversight bodies, such as the supreme audit institution and parliament, further encourage or ensure the effectiveness of managerial performance budgeting?
10. Are there general lessons that can be drawn and is this a direction that more countries should follow?

Breakout feedback in plenary

Tuesday, 27 November 2018

SESSION 4 – International trends in performance budgeting
Presentations by:

• Anne Keller, Policy Analyst, Budgeting and Public Expenditures Division, OECD
• Nikolay Begchin, Ministry of Finance, Russian Federation and Naida Carsimamovic, PEMPAL Resource Team, World Bank

SESSION 5 – Strengthening the feedback loop: Improving the quality and impact of annual performance reporting
Presentations by:

• Glenn Purves, Assistant Secretary, Treasury Board Secretariat, Canada 
• Sanita Tiltiņa, State Auditor-Lawyer, State Audit Office, Latvia
• Ruth Ward and Andy Heath, Financial Reporting Policy Team, HM Treasury, United Kingdom

SESSION 6 – Report by OECD Secretariat and future work programme