1 public expenditure management peer-assisted learning (the “pempal” project) presented by...
TRANSCRIPT
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Public Expenditure Management
Peer-Assisted Learning(The “PEMPAL” Project)
Presented by Montenegro Assistant Finance Minister Nikola Vukicevic and Rich Bartholomew to ICGFM – May 21, 2007
Europe and Central Asia Region PEM PAL
public expenditure management peer-assisted learning
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What is ‘PEMPAL’?
A peer capacity-building initiative for Europe and Central Asian public finance officers. Members from:
Moldova, Montenegro, Ukraine, Belarus, Kyrgyzstan, Tajikistan, Turkey, Azerbaijan, Armenia, Georgia, Albania, Kosovo, Uzbekistan, and other places
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What is ‘PEMPAL’?
Professional Officers and Members - not an organization of countries
Coordinated by Slovenia’s Center of Excellence in Finance (CEF)
Supported by World Bank, DFID, GTZ, Swiss, US Treasury Office of Technical Assistance (OTA) and others
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What is ‘PEMPAL’?
Two complementary elements:
1. Peer learning
1. Benchmarking (for focus and measurement of results)
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Why PEMPAL? Critical subject: Efficient and effective
public finance is at the core of economic development and stability.
Universal practice: Public Expenditure Management is an essential, worldwide task.
Effective peer learning: Many members are trying new approaches. They want to learn from each other.
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PEMPAL Peer Communities
4 Communities of Practice (COP’s)1. Treasury/IT Directors2. External Auditors3. Internal Auditors4. Budget (BCOP)
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Website
http://web.worldbank.org/WBSITE/EXTERNAL/COUNTRIES/ECAEXT/EXTECAPUBEXPMAN/0,,contentMDK:20846953~pagePK:64168427~piPK:64168435~theSitePK:2306656,00.html
(or write PEMPAL in the search blank on the worldbank.org website)
Documents, meeting notes, learning materials, relevant articles, lists of resource persons, etc.
Practitioner dialogues
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Videoconferences
common themes discussions leadership meetings preparation for on site events
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Benchmarking
To set goals and measure progress: Where Public Finance Management (PFM) practitioners stand, based on common reference points
Occurs naturally by peer interaction
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Root Benchmarking Tool: The PEFA Indicators International standard for comparison Basis for reforms, technical
assistance and donor “assignments”
- PEFA assessments are completed in 41 countries, e.g.: Kyrgyz Republic, Georgia. Moldova, Albania, Armenia, Croatia, Serbia, Ukraine, Kosovo
- Derivative measurements are in development, e.g.: program budget and internal audit progress calibrations
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PEFA – Public Expenditure Financial Accountability
PEFA is a partnership between the World Bank, the European Commission, the UK's Department for International Development, the Swiss State Secretariat for Economic Affairs, the French Ministry of Foreign Affairs, the Royal Norwegian Ministry of Foreign Affairs, the International Monetary Fund and the Strategic Partnership with Africa. U.S. Treasury OTA supports PEFA’s use by peers.
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Budget credibility
Accounting, recording and
reporting
Comprehensiveness and transparency
Predictability and control in budget
execution
External scrutiny and audit
DIMENSIONS OF PEFA
PFM SYSTEM PERFORMANCE
Six critical dimensions
of PFM system
performance
Policy-based budgeting
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Go to PEFA. ORG for full list PI-17 Recording and management of cash
balances, debt and guarantees
PI-19 Competition, value for money and controls in procurement
PI-21 Effectiveness of internal audit
PI-24 Quality and timeliness of in-year budget reports
PI-26 Scope, nature and follow-up of external audit
PI-28 Legislative scrutiny of external audit reports
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PEMPAL Plenary Events
Early 2008 Event in planning stage- a meeting of 4 communities of practice
Warsaw 2005 & 6
Peer presentation focus– highly effective method- element of competition
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PEMPAL COP Events:
June 2006 Community of Practice (COP) meeting for Treasury Heads (focused on IT implementation issues)
December 2006 Internal Audit COP – leadership group formed
June 2007 External Audit COP organizational meeting
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Budget COP Event:
2007 Budget COP Organizational Meeting in Vilnius, Lithuania, March 18-22 (combined with OECD Senior Budget Officers Meeting)
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Vilnius Actions
1. Election of Budget COP chairs
2. Presentations of a study visit, and Georgia PEFA results
3. Creation of the topic agenda
4. Introduction to other members and their viewpoints
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Budget COP Topic Agenda
Program Budgeting MTEF Finance Ministry relations with
spending units Intergovernmental Finance User-friendly IT for budgeting
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Budget Peer Activities
2007 Bilateral country activities: Montenegro visited Lithuania to
study cash management and report to peers
Georgia will host Program Budget Workshop in June
Tajiks and CEF doing Medium Term Expenditure Framework seminars
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Budget COP 2007 Activities
Bylaws and Mission Statement
Website development and videoconferencing
ICGFM Miami attendance
Istanbul OECD Representation
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PEMPAL Governance Steering Committee
“Founding” organizations - WB, DFID, OECD, US Treasury OTA, and
COP Representatives (rotating by election or appointment)
COP Leadership Individual decisions by disciplines
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Issues Going Forward
Content: How can we make the BCOP useful to members?
Leadership: How can leaders give the COP’s credibility and permanence?
Links to Permanent Networks for BCOP and other COPs: SBO’s, INTOSAI, EUROSAI, ICGFM, ……?
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ICGFM and PEMPAL
How can we build a relationship? Web page links? Regional contact and participation
by ICGFM participants in PEMPAL events?
Annual Miami representation?