PERFORMANCE MANAGEMENT AN OVERVIEW
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1 PERFORMANCE MANAGEMENT AN OVERVIEW Rama Krishnan, Sr Financial Management Specialist, South Asia Region, Presentation Scheme Performance Management Concept Performance Measures types and tools Performance Measures in Local Governance Operations Issues in the design and implementation of performance measures 1
2 Performance Management-Concept Performance Management in the public sector is an ongoing systematic approach to improving results through evidenced-based decision making, continuous organization learning, and a focus on accountability for performance - National Performance Management Advisory Commission (US) Origins of Performance Mgmt- NPM and Reinventing the Government of the nineties Performance Management vs Performance Measures Performance Measurement- the broader view Comprehensive Performance Measurement- Balanced Score Card Service Delivery Measurement- SEA reporting in US local governments Accountability Measurements- Citizen Scorecards Financial Performance Measurement- our focus in this course 2
3 Performance Measures - Types Process Measures Participative Budgets, Timely Financial Reporting and Audits Efficiency Measures Financial Ratios, Revenue Mobilization effort Outcome Measures Credit ratings, Clean Audit Opinions Tools for Financial Performance Measurement Budgets Financial Reporting Revenue Mobilization Audits Financial Ratios Credit Rating Municipal Contracts 3
4 PEFA- a Performance Measurement Framework PEFA framework Six Core Dimensions, i 28 indicators focusing on PFM performance Focus on Central Government Operations, but now has developed guidelines for subnational assessment Using PEFA for Local Governance Operations: some issues and challenges For more information: Sample PEFA rating of a city PFM Performance Indicator Scoring Method Dimension Ratings Overall Rating A. PFM-OUT-TURNS: Credibility of the budget PI-1 Aggregate expenditure out-turn compared to original approved budget M1 D D PI-2 Composition of expenditure out-turn compared to original approved budget M1 D D PI-3 Aggregate revenue out-turn compared to original approved budget M1 D D PI-4 Stock and monitoring of expenditure payment arrears M1 C B C+ B. KEY CROSS-CUTTING ISSUES: Comprehensiveness and Transparency PI-5 Classification of the budget M1 C C PI-6 Comprehensiveness of information included in budget documentation M1 C C PI-7 Extent of unreported government operations M1 NR NR NR PI-8 Transparency of inter-governmental fiscal relations M2 NA NA NR NR PI-9 Oversight of aggregate fiscal risk from other public sector entities M1 NA C C PI-10 Public access to key fiscal information M1 D D C. BUDGET CYCLE C(i) Policy-Based Budgeting PI-11 Orderliness and participation in the annual budget process M2 C NA D D+ PI-12 Multi-year perspective in fiscal planning, expenditure policy and budgeting M2 D NA D D D C(ii) Predictability and Control in Budget Execution PI-13 Transparency of taxpayer obligations and liabilities M2 A B C B PI-14 Effectiveness of measures for taxpayer registration and tax assessment M2 C D D D+ PI-15 Effectiveness in collection of tax payments M1 NR B D D+ PI-16 Predictability in the availability of funds for commitment of expenditures M1 D NA NA D PI-17 Recording and management of cash balances, debt and guarantees M2 NA D NR NR PI-18 Effectiveness of payroll controls M1 D NR C C D+ PI-19 Competition, value for money and controls in procurement M2 D C C D+ PI-20 Effectiveness of internal controls for non-salary expenditure M1 D C C D+ PI-21 Effectiveness of internal audit M1 NA NA D D 4
5 C(iii) Accounting, Recording and Reporting PI-22 Timeliness and regularity of accounts reconciliation M2 B C C+ PI-23 Availability of information on resources received by service delivery units M1 D D Quality in-year budget reports PI-24 and timeliness of M1 D D D D PI-25 Quality and timeliness of annual financial statements M1 D D D D C(iv) External Scrutiny and Audit PI-26 Scope, nature and follow-up of external audit M1 NA NA D D PI-27 Legislative scrutiny of the annual budget law M1 C B D D D+ PI-28 Legislative scrutiny of external audit reports M1 D D D D D. DONOR PRACTICES D-1 Predictability of Direct Budget Support M1 NA NA NA D-2 Financial info provided by DPs for budgeting/reporting on project/program aid M1 D D D D-3 Proportion of aid that is managed by use of national procedures M1 D D CENTRAL GOVERNMENT PRACTICES HLG-1 Predictability of transfers from Higher Level of Government M1 D D D D Performance Measurement in Local Governance Operations Role of Performance Measurement in Local Governance Operations Decentralization and Subnational Service Delivery Intergovernmental fiscal relations Performance Grants in Local Governance Operationsincentivizing LG performance and accountability Integrity of Performance assessment is critical 5
6 Performance Measurement examples from Bank Local Government Operations Discussion of the Uganda case (presentation By Lance Morrell) Discussion of the Ghana LGSP case Existing performance assessment system by Donors Annual Assessment of 57 indicators Allocation of performance grant based on scores in the assessment Proposed enhanced performance assessment by the Bank Project Based on the Five Key Reform Areas Performance Measures- examples from Bank Local Governance Operations Sample of Performance Indicators Ghana LGSP Reform Area Objective Indicator Variance of budgeted vs actual expenditures Budgeting credibility Limited number of supplementary budgets Timeliness Reporting and Auditing Quality Revenue Management Fiscal Effort Annual financial statements prepared and submitted by March 31 Annual audit reports have acceptable audit opinions Collection efficiency measured by actual collections as a percentage of estimated 6
7 Design of Performance Management Measures in LG Operations Use of Minimum Conditions Asymmetric set of measures Performance Measure Design questions: Single scale or graduated scale of measures? Open Competition or Minimum Bar Conduct of Performance Measurement Linking Performance to rewards Sustainability Thank You 7
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