Budgeting and public expenditures

8th OECD-Asian Senior Budget Officials meeting, 2-3 February 2012, Bangkok, Thailand



The 8th annual OECD-Asian Senior Budget Officials meeting took place in Bangkok on 2-3 February 2012. The meeting was hosted by the Thai Bureau of the Budget and co-chaired by Mr. David TUNE, Department of Finance and Deregulation, Australia and Mr. Voravidh CHAMPEERATANA, Director, Bureau of the Budget, Office of the Prime Minister, Thailand. His Excellency Mr. Kittiratt NA-RANONG, Deputy Prime Minister and Finance Minister of Thailand, delivered the keynote address.




Thursday, 2 February 2012

Keynote address by the Deputy Prime Minister and Finance Minister of Thailand, His Excellency Mr. Kittiratt NA-RANONG.

Opening remarks by :

• Mr. Woravat AUAPINYAKUL, Minister attached to the Prime Minister's Office, Thailand.

• Mr. David TUNE, Secretary, Department of Finance and Deregulation, Australia.


Roundtable on Recent Budgeting Developments in Asia
This session allowed participants to make informal presentations on recent budgeting and public expenditure developments in their countries/economies and to exchange information on the changes in budgetary systems and financial management reforms in the region.

Presentations by: ThailandAfghanistanIndonesiaPhilippinesTurkeyAustralia.

Global Fiscal Situation and Restoring Public Finances
A special focus of the session was on the political economy of restoring public finances – how can governments make the difficult choices necessary to return to fiscally sustainable policies.

  • Presentation by Paul Posner, Director, George Mason University and former Managing Director – Federal Budget Issues, Government Accountability Office (GAO), United States.
  • Comments by Mario Relampagos, Philippines.


Accrual Accounting and Budgeting: Lessons from Experience
OECD countries began implementing accrual accounting and budgeting in the 1990s. This session took stock of country experiences with implementing accruals during these two decades.

First, the extent for introducing accruals – specific types of transactions only; use at the agency level only or for whole-of-government; should accruals be applied to financial reporting only or to budgeting as well.


Second, a series of practical lessons on concrete steps for implementing accruals.

Presentation by Jón R. Blöndal, OECD Secretariat.


Friday, 3 February 2012
Performance Information and Citizen Engagement
Performance information is used for a multiple number of reasons, including budget decision making, agency management, and transparency and accountability purposes.
This session allowed the sharing of experiences – both successes and challenges – with the use of performance information. The session also highlighted how the use of performance information can be used to foster citizen engagement about government policies – their design, their implementation – in such a manner as to lead to a two-way dialogue between governments and citizens.

Background document: Engaging the Public in National Budgeting: A Non-Governmental Perspective  (article published in the OECD Journal on Budgeting, Volume 7, Number 2).

  • Overview presentation by Edwin Lau, OECD Secretariat.
  • Comments by Dwi Sudarto, Indonesia.


Fiscal Stimulus Measures in China

China introduced the largest stimulus package in the world in the wake of the global financial crisis. This session highlighted the fiscal stimulus measures adopted in China, in terms of their substantive composition as well as the decision-making processes and implementation mechanisms employed by the government and the Party. It discussed some of the challenges encountered with the fiscal stimulus programme.

Background document: OECD Journal on Budgeting Volume 2011/3 - Extract (article published in the OECD Journal on Budgeting, Volume 2011/3).

  • Presentation by Christine Wong, Chair, China Studies, University of Oxford.
  • Comments by Seung Hyun Hong, Economist, Korea.


Report by the OECD and Future Work Programme
The OECD Secretariat provided a general report on activities since the last meeting of the Working Party, including an update on the work of each of the SBO subsidiary bodies, and highlighted proposals for SBO contributions to the OECD Future Work Programme.


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