Performance Budgeting in France and Public Service Delivery. Presupuesto basado en resultados en Francia y prestación de servicios publicos

Transcription

1 Conferencia Internacional México 2008 Presupuesto basado en resultados Performance Budgeting in France and Public Service Delivery Presupuesto basado en resultados en Francia y prestación de servicios publicos Frédéric Bobay General Directorate of the Treasury and Economic Policy Ministry of Economy, France 1

2 LOLF Loi Organique sur les Lois de Finances La reforma francesa de ley constitucional en materia presupuestarra en el 2001 The 2001 French Constitutional Bylaw on Budget Acts Outline: 1 - Performance budgeting in France Presupuesto basado en resultados en Francia 2 - Performance information process Proceso de información da desempeño 3 - Performance and service delivery Desempeño y prestación de servicios 2

3 1 - Performance budgeting in France Presupuesto basado en resultados en Francia 3

4 General context Contexto general Deep underlying constraints: Principales desafios : (1) Demographic challenge: `papy boom` and PF sustainabililty (2) Limited economic policy tools: EU integration, euro, SGP Focus on : public productivity (efficiency), PF impact on growth (effectiveness), fiscal allocation (decision making) Focus on fiscal consolidation: Fiscal rule (zero volume) Presentation focus on Government budget, not general government (excludes Soc. Sec., Local authorities budget) Budget reform is followed by structural reforms, a spending review process, multi-year budget reform 4

5 Challenges to performance budgeting Retos de la presupuestación de desempeño Limited financial power of the Parliament Rigidities in public finances management Administrative-based budgeting: ministerial struct. Administrative bargaining: spending incentive Fragmentation of public accounts (848 chap.) Fragmentation of management information (eg HR) 5

6 Constitutional politics Politicas constitucionales Mix const. regime: Presidential/Parliamentarian Directly elected Pdt + PM & Majority MP Always a Majority MP for PM s Budget Act The crisis Consequence of the crisis: new MF, new dynamic Global consensus: Multi-partisan, Inter-institutions, political leadership (mature/pragmatic individuals) Writing the new constitutional Bylaw on budget acts: Voted in August 2001 for implementation in

7 Budget structured by public policy Estructura de presupuesto par politicas publicas Discussion and vote in Parliament Mission Authorisation Execution Programme Programme Programme Management Action Action Action Action 7

8 MISSIONS: PROGRAMMES: 34 Missions 132 Programmes 8

9 Missions/Programmes : Rebalancing budget powers Rebalanceando los poderes de presupuestación Greater appropriation role for Parliament Greater implementation responsibility for Government The Mission is the voting unit for Parliament appropriations Parliament may reallocate appropriations between Programmes, within a Mission. The Mission may be ministerial / inter-ministerial The Programme is the implementation unit for Government Under a single ministry. Tied with explicit performance goals and indicators. A dedicated Programme Manager in charge of implementation with individualized responsibility. Fungible credit lines within a Programme for a more flexible management 9

10 A first-euro appropriation process Proceso de aprobación en el parlamento desde el primer euro Up to 2005 Since 2006 Current services appropriation: a single vote New measures for each ministry: 97 passed in missions, 47 votes 94% of appropriations are renewed virtually automatically from one year to the next (current services appropriation) without being brought into question. Most of the debates focus on just 6% of the general budget. 100% of the appropriations are debated in Parliament, for each mission. 10

11 2 - Performance information process Proceso de información da desempeño 11

12 Documenting performance: goals and indicators Documentando el desempeño : metas e indicadores The performance budgeting cycle PAPs: Annual performance programme Budget document in the budget act: defines goals and performance indicators for future year RAPs: Annual performance report Budget document in the budget cloture act: report on performance achievements of previous year In the PAPs and RAPs, for each Programme: On average 5 goals per Programme On average 2 Indicators per goal Adjustment of goals and indicators over the years 12

13 Performance incentive: spending flexibility and steering Incentivos de desempeño : flexibilidad y responsabilidad del gasto Increased flexibility for the Government in implementing the budget Within a Programme: ex-ante credit structure of each Action is nonbinding for the manager Dedicated reporting system for spending management and performance follow-up (Actions within the Programme) Performance steering: the Programme Manager Following decision by the Director of Financial Affairs He is granted appropriations, which he distributes for internal management needs, He is accountable to Parliament for performance: the Annual Performance Plan (appended to the budget act) He reports to Parliament: the Annual Performance Report (appended to the budget review act) 13

14 Incentive: asymetric fungibility Incentivos : asignación libre asimetrica Programme Class Class Class Class National police Personnel Current services Investment Subsidies Actions: Public order and protection of sovereignty Public security Road safety Immigration administration and international transport safety Criminal investigation police and assistance to the judicial system Command, training and logistics 14

15 Controlling performance information Controlando la información de desempeño Performance reliability:the performance audit committee (CIAP) Supervises the relevance and methodology of performance indicators. Provides quality control of the performance documents (PAPs and RAPs) before their submission to the Parliament. Provides assistance to line ministries on technical difficulties associated with performance methodology and data relevance and accuracy. Members: internal auditors from lines ministries. Chairman: internal auditor from the ministry of finance. A single Performance assessment manual jointly used by the Government, the Parliament and the National Audit Office 15

16 Performance indicator taxonomy Taxonomia de indicadores de desempeño The 3 types of indicators: Standpoint Goal Sample of goals Sample of indicators 1 - Citizen Socio-economic effectiveness Improve the employability of young graduates % of graduates with a job six months after graduating 2 - User Quality of services provided Speed up judicial decisions Average decision lead time; average hearing time 3 - Taxpayer Management efficiency Reduce the tax management cost Tax cost per taxpayer 16

17 Parliament involvement in performance Involucración del parlamento en el desempeño Enhanced appropriation process Appropriations on a first euro basis. Increased appropriations powers (between Programs, within Missions) Performance-based appropriations: assessment of previous spending achievements (with goals and target indicators: PAPs) A new moment in the budget cycle: the spring performance assessment (RAPs) Improved control over government action Greater investigative and hearing powers Stronger links between budget execution and parliamentary authorisation 17

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19 3 - Performance and service delivery Desempeño y prestación de servicios 19

20 Case: the road network service Caso : el servicio de red de carreteras Goal: Improve the safety and service quality of the national road network Mission: Ecology, sustainable development and infrastructures Programme: National road network Indicator No 1.2: Users satisfaction 20

21 Case: the civil justice service Caso : servicio de justicia civil Goal: Provide judicial decisions of civil court in a reasonable time Mission: Justice system Programme: Judicial justice Indicator No 1.1: Average time for processing legal cases, by types of jurisdiction 21

22 Case: water management service Caso : servicio de administración de agua Goal: Provide integrated management of water ressources Mission: Ecology, sustainable development and infrastructures Programme: Environmental protection and risks prevention Indicator No 2.4: Water resources preservation 22

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24 Case: the tax service Caso : el servicio de impuestos Goal: Increase tax easiness Mission: Management of public finances and human resources Programme: Fiscal and financial management of the State and local public administration Indicator No 2.1: Degree of implementation of the commitments in the tax easiness program 24

25 Case: the tax service Caso : el servicio de impuestos Goal: Increase tax easiness Mission: Management of public finances and human resources Programme: Fiscal and financial management of the State and local public administration Indicator No 2.2: Degree of dematerialisation of tax processes 25