Tutorial: Performance Budgeting: A Practical Guide

10-11/Dec/2009 • Warsaw • Fee: € 690

Introduction

Programme

Practical Information

Project Leader

Dr Jacek Tomkiewicz

profile • activities

For more information about the activity, please contact:

Karolina Sobieraj

k.sobieraj

eipa.eu
+48 22 570 84 13

Objectives
Performance budgeting has been on the agenda of public budget management for the past few decades. Since the 1990s, it has become a top priority for budgeting reforms in advanced as well as developing and transition countries. The purpose of this tutorial will be to provide delegates with a practical guide that could be used in planning, implementing and monitoring performance budgeting. The tutorial will give delegates an opportunity to explore specific issues in more depth, and to engage in discussions within a small group context. The tutorial will draw on practical examples and techniques from OECD countries to illustrate past experiences and the future outlook for performance budgeting.

Target group
This intensive two-day training course should be of particular interest to those involved in implementing performance budgeting, policy makers and public officials in the EU Member States, Candidate Countries and others. It should also be of interest to officials from the European Institutions.

Description and method
This two-day event will be run by two experts in performance budgeting from the European Centre for Public Financial Management, EIPA Warsaw. Dr Miriam Allam and Dr Jacek Tomkiewicz will take delegates through the process of planning, implementing and monitoring performance budgeting. Each element will be explained through a theoretical presentation, illustrated by real examples, which will be followed by group work. The tutorial will be highly interactive, and delegates will be encouraged to share experiences, bring forward their own cases and ask practical questions as much as possible. There are only a limited number of places available for the tutorial.

The training course will be conducted in English.

THURSDAY 10 DECEMBER 2009

Morning session

Welcome address and introduction to the seminar
Sławomir Żałobka, Director, and Dr Miriam Allam, Project Leader, European Centre for Public Financial Management, European Institute of Public Administration (EIPA), Antenna Warsaw
The tutorial is run by Dr Miriam Allam (DE) and Dr Jacek Tomkiewicz (PL), European Centre for Public Financial Management, European Institute of Public Administration (EIPA), Antenna Warsaw

Performance budgeting (PB): definitions, context and concept
Introduces the theoretical model that underlies performance-based budgeting, discusses the economic and political context to implement PB and analyses the main advantages and bottlenecks of PB.

The performance budget statement: preparation and formulation
Reviews how output and outcome objectives should be formulated and provides examples of do’s & don’ts in the preparation of the performance-based budget. It concludes with a practical exercise in which teams work on output and outcome objectives.

Afternoon session

The performance budget statement: preparation and formulation
Presents performance information and target-setting, and discusses the quality criteria with which the budget statement needs to comply and what information should be included. At the end of the session, participants will use these techniques to design and set performance information.

Workshop on the performance budget statement
Group work on the preparation and formulation of the performance budget statement. In this session, participants will work on their own performance budget statement.

FRIDAY 11 DECEMBER 2009

Morning session

From control to performance auditing: how to ensure that value for money really happens
Describes the auditing principles and performance auditing, explains the 3 E’s (Economy, Efficiency and Effectiveness) and how performance auditing relates to performance measurement. The session concludes with a practical exercise on the value for money criteria.

Performance-based annual accounts: reporting and auditing
Presents the role of auditors in auditing performance-based annual accounts and discusses the quality criteria with which the annual accounts need to comply. The session concludes with a practical exercise in which teams attempt to anticipate results and recommendations, and consider the potential of the auditing findings.

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This seminar has also been held in:

25/Feb/10 • Warsaw 24/Sep/09 • Warsaw