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The 2015 Working Group on Budget Analysis has put together the following draft document titled "Initial Comments on GN-PBO Guide for Budget Analysis - June 6, 2016". You can download it in the file list below.
The purpose of this page is to solicit your feedback and questions about the document in the comments section at the bottom of this page. Simply type in your comment or question and a member of the 2015 Working Group on Budget Analysis will take note.
Below you will find a list of people in the three groups who will be working together to provide input into this document.
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I thought the PBO guide for budget analysis could be a really useful checklist for budget issues for PBOs.
As background in case you are interested Budget scrutiny in Scotland is looked at under four principles
the first three are covered by the working group - would the last one be? I also wondered if there might be something in there about it being important to look at public assets and liabilities (including for example commitments to PFI contracts, pensions, etc). Is that already covered?
thanks, Simon
Thank you very much for your comments. The fourth principle you pointed out is very interesting. It's not yet covered in the framework, and we would be interested to learn more from you about this principle.
As regards public assets and liabilities, I agree with you that it is important to consider them especially in relation to fiscal sustainability. The type of budget accounting system also matters. In accrual accounting public assets and liabilities are given due recognition, however in cash accounting they are sometimes overlooked.
Cheers.
Romulo
Thanks
Mohammed
Thanks
Mohammed
First of all, I must say that I really admire what you have done, this will really be useful.
Unfortunately, I have no previous experience with this kind of analysis, so could not provide you with any practical suggestions that you might find useful. I only have two minor questions.
Obviously the first two types of analysis have certain sequential order of steps. How about the third type of analysis, do you suggest that some steps should preferrably be done before the others?
Do you suggest that it makes sense to use proposed methodology for ex-post evaluation of government policies (e.g. operational efficiency analysis of the final account)?
I would suggest that it might be useful to give (in footnotes perhaps) synonims for some of the terms that are used (e.g. operational/delivery efficiency).
Aleksandra
Revenue and Expenditure could include:
- Trend analysis
- Changes between different MTEFs
- Proportions of spending, etc.
Allocative efficiency is also evaluating value for money and is difficult to evaluate in advance. I suggest that this might form part of a section that analyse implementation.