Public Finance and Expenditure Management Course 2005
Agenda

Registration

Welcome and Opening Remarks

Introduction to the Course

Session 1: Overview of Public Expenditure Management

Speaker: Somnuk Phimolsathian, Deputy Budget Director, Thailand

• Presentation: Public Expenditure Management: An Overview [PDF 1.6MB | 51 pages]

Topics:

• Importance and Objectives of PEM
• PEM and Budget Framework

• Presentation: Public Expenditure Management: Trends and Issues [PDF 114KB | 16 pages]

Speaker: Bhajan Grewal, Professorial Fellow, Center for Strategic Economic Studies
Facilitator: Bruno Carrasco, Principal Financial Economist, ADB

Topics:

• PEM Issues, Approaches and Trends (Internationally and Regionally)
• Reforms in PEM

Session 2: Budget System

Speaker: Emilia Boncodin, Former Secretary, Department of Budget and Management, Philippines

• Presentation: Budget System [PDF 246KB | 28 pages]

Topics:

• Budget Cycle (Planning, Reporting, Audit, and Performance Evaluation)
• Basis for Appropriation/Appropriation Steps and Approach
• Provisional and Supplementary Budgets
• Performance Based Budgeting

Session 3: Expenditure Classification

Speaker: Emilia Boncodin, Former Secretary, Department of Budget and Management, Philippines

• Presentation: Expenditure Classification [PDF 221KB | 36 pages]

Topics:

• Purpose: Why Classifying Expenditures? (management, performance evaluation, value for money, etc.)
• Structure and Types of Classification
• International Classification

Reception hosted by ADBI

Session 4: Fiscal Management

Speaker: Bruno Carrasco, Principal Financial Economist, ADB

• Presentation: Fiscal Management and the Macroeconomic Framework - Key Considerations and Application [PDF 204KB | 22 pages]

Topics:

• Fiscal Objectives
• Intergovernmental Transfers
• Revenue Management (Tax Policy and Administration Objectives)
• Expenditure Management (Macro Perspective - Balanced Budget/Deficit Management)
• Cash/Treasury Management
• Debt Management
• Country Examples (Sri Lanka and India)

Session 5: Macroeconomic Framework

Speaker: Bruno Carrasco, Principal Financial Economist, ADB

• Presentation: Fiscal Management and the Macroeconomic Framework - Key Considerations and Application [PDF 301KB | 27 pages]

Topics:

• Macroeconomic Objectives (Resource Allocation, Operational Efficiency, etc.)
• Linkage to National Development Strategy/MDGs
• Sector Allocation
• Regional Allocation
• Country Examples (Sri Lanka, India and Afghanistan)

Session 6: Budget Formulation

Speaker: Bhajan Grewal, Professorial Fellow, Center for Strategic Economic Studies

• Presentation: Budget Formulation [PDF 135KB | 27 pages]

Topics:

• Budget Formulation Objectives and Process (Consolidation, Prioritization, Allocation, etc.)
• Preparation of the Operating/Recurrent Budget
• Preparation of the Capital/Development Budget
• Public Investment Planning (Criteria and Prioritization)
• Contingent Liabilities
• Extrabudgetary Funds/SOEs, Other typical off budget items

Session 7: Medium-Term Expenditure Framework

Speaker: Bhajan Grewal, Professorial Fellow, Center for Strategic Economic Studies

• Presentation: Medium-Term Expenditure Framework [PDF 102KB | 39 pages]

Topics:

• Multi Year Budgeting
• Objectives for MTEF
• Condition for Effective MTEF
• Approaches to MTEF
• Country Examples (Developed vs. Developing Countries)

Session 8: Budget Execution and Implementation

Speaker: Somnuk Phimolsathian, Deputy Budget Director, Thailand

• Presentation: Budget Execution and Implementation [PDF 1.6MB | 35 pages]

Topics:

• Objectives of Budget Execution and Process
• Expenditure Cycle

Session 9: Budget Monitoring and Performance Evaluation

Speaker: Emilia Boncodin, Former Secretary, Department of Budget and Management, Philippines

• Presentation: Budget Monitoring and Performance Evaluation [PDF 218KB | 21 pages]

Topics:

• Budget Monitoring Objectives and Process
• Performance Based Budgeting
• Fiscal Management
• Managing Achievement of National Development Objectives and MDGs
• Sector/Service Delivery Management
• Organizational Management - Ministries, Subnational Government level, etc.
• Procurement
• Payments

Session 10: Intergovernmental Coordination for Superior PEM

Speaker: Bhajan Grewal, Professorial Fellow, Center for Strategic Economic Studies

• Presentation: Intergovernmental Coordination for Superior Public Expenditure Management [PDF 151KB | 34 pages]

Session 11: Integrated Government Financial Management Systems

Speaker: Elaine Glennie, Financial Management Specialist, ADB

• Presentation: Integrated Government Financial Management Information Systems [PDF 369KB | 27 pages]

Topics:

• Integrated Systems Approach - support of PEM
• Software for Government - Broad Range of Functionality
• Strategy for Implementation
• Country Example

Session 12: Public Expenditure Auditing

Speaker: Kiyoshi Okamoto, Assistant Director, Board of Audit, Japan

• Introduction to Government Auditing in Japan - Paper [PDF 158KB | 14 pages]
• Introduction to Government Auditing in Japan - Presentation [PDF 696KB | 36 pages]

Topics:

• Accounting and Financial Reporting
• Compliance Control and Audit
• Internal Audit
• External Audit

Session 13: Uses of ICT in Improving the Performance of PEM

Speaker: Matthew Holden, Director, Business Development, SAP Asia Pte Ltd.
Facilitator: Elaine Glennie, Financial Management Specialist, ADB

Speaker: Jaijit Bhattacharya, Head, e-Governance Center of Excellence, Oracle Corporation
Facilitator: Elaine Glennie, Financial Management Specialist, ADB

Session 14A: Workshop to Prepare Action Plan to Improve PEM

Facilitators: Clay Wescott, Principal Regional Cooperation Specialist, ADB
Elaine Glennie, Financial Management Specialist, ADB

Continue

Session 14B: Country Action Plan Presentations

Facilitators: Clay Wescott, Principal Regional Cooperation Specialist, ADB
Elaine Glennie, Financial Management Specialist, ADB

Session 15: Public Expenditure Management in Japan

Speaker: Junji Ueda, Deputy Director, Budget Bureau, Ministry of Finance, Japan

• Presentation: Public Expenditure Management in Japan [PDF 645KB | 49 pages]

Topics:

• Overview of Japanese Budget System
• Budget Process
• Execution of Budget
• Provisional and Supplementary Budget

Session 16: Strengthening Performance in Public Expenditure Management

Speaker: Clay Wescott, Principal Regional Cooperation Specialist, ADB

• Presentation: Strengthening Performance in Public Expenditure Management [PDF 437KB | 12 pages]

Topics:

• Results, outputs, outcomes, and impacts
• Performance Indicators
• Benchmarking and Performance Measurement

Session 17: Workshop Evaluation

Facilitator: Newin Sinsiri, ADBI

Closing Ceremony