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OECD’S DRAFT TOOLKIT
ON BUDGET TRANSPARENCY
October 12-13, 2016
MENA SBO, Kuwait City, Kuwait
Delphine Moretti
Budgeting and Public Expenditures Division
Public Governance and Territorial Development
Directorate, OECD
G20’s Anti-corruption Working Group (ACWG)
Implementation Plan 2015-16
“Promoting greater budget transparency and fiscal openness:
• plays an important role in anti-corruption efforts,
including by deterring illicit diversions of public money by
corrupt officials and promoting good governance; and
• has important links to the G20 resilience agenda, including
by fostering greater public confidence in the stability and
soundness of public finances.”
G20 practical toolkit on budget transparency
2
The context
• Perception that Budget Transparency should involves
necessarily reforms that are :
– Government led;
– Driven by laws, regulations, etc.;
– Encompass a number of interconnected
“internationally agreed” best practices.
• In practice, Budget Transparency can :
– Be moved forward by a variety of stakeholders;
– Be initiated by practical steps;
– Progress at different pace depending on the areas.
3
Transparency:
Perception vs. Practice
4
Why a Toolkit?
processes, … and guidance.
Budgeting and
forecasting
Public investment
… stakeholders…
Financial Reporting
Toolkit
Natural resources man.
…
Government
Parliament
Independent
institutions
IFI
Private sector
OECD
IMF
WB
GIFT
…
A variety of ...
• Description and role of the
various standards and
guidance materials, and
references to these.
• Key factors for improving
Budget Transparency for
each stakeholder.
• “Starting points” for taking
action to improve
transparency.
• Country examples showing
international practices.
Note: the Toolkit is currently
being developed and is available
only in a draft version.
5
What’s in the draft OECD Budget
Transparency Toolkit?
6
Why MoFs should use the Toolkit?
Complete and reliable
fiscal forecasts and reports
Understandable and
accessible public
information
Submission of budget and
budget execution report to
Government and/or
Parliament
Offering opportunities and
resources for all
stakeholders to engage ex
ante and ex post
Adding communication and inclusiveness skills
to technical excellence.
7
Transparency through
the Budget Cycle
8
The United States of America
Open Data Federal Websites
• Federal Financial Accountability and Transparency Act–
established USAspending.gov in 2006
• Publish data for contracts, grants, other financial assistance.
• A single annual report that
brings together accountability
information (e.g., management
salaries), performance results
and the financial statements.
• An ambition: “Telling the
Story” in an understandable
and useful way.
• Ownership by Departments,
within a framework defined by
the Treasury.
9
The United Kingdom
Departments’ Annual Report and Accounts
THANK YOU FOR YOUR
ATTENTION
10

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Fiscal Transparency - Delphine MORETTI, OECD (English)

  • 1. OECD’S DRAFT TOOLKIT ON BUDGET TRANSPARENCY October 12-13, 2016 MENA SBO, Kuwait City, Kuwait Delphine Moretti Budgeting and Public Expenditures Division Public Governance and Territorial Development Directorate, OECD
  • 2. G20’s Anti-corruption Working Group (ACWG) Implementation Plan 2015-16 “Promoting greater budget transparency and fiscal openness: • plays an important role in anti-corruption efforts, including by deterring illicit diversions of public money by corrupt officials and promoting good governance; and • has important links to the G20 resilience agenda, including by fostering greater public confidence in the stability and soundness of public finances.” G20 practical toolkit on budget transparency 2 The context
  • 3. • Perception that Budget Transparency should involves necessarily reforms that are : – Government led; – Driven by laws, regulations, etc.; – Encompass a number of interconnected “internationally agreed” best practices. • In practice, Budget Transparency can : – Be moved forward by a variety of stakeholders; – Be initiated by practical steps; – Progress at different pace depending on the areas. 3 Transparency: Perception vs. Practice
  • 4. 4 Why a Toolkit? processes, … and guidance. Budgeting and forecasting Public investment … stakeholders… Financial Reporting Toolkit Natural resources man. … Government Parliament Independent institutions IFI Private sector OECD IMF WB GIFT … A variety of ...
  • 5. • Description and role of the various standards and guidance materials, and references to these. • Key factors for improving Budget Transparency for each stakeholder. • “Starting points” for taking action to improve transparency. • Country examples showing international practices. Note: the Toolkit is currently being developed and is available only in a draft version. 5 What’s in the draft OECD Budget Transparency Toolkit?
  • 6. 6 Why MoFs should use the Toolkit? Complete and reliable fiscal forecasts and reports Understandable and accessible public information Submission of budget and budget execution report to Government and/or Parliament Offering opportunities and resources for all stakeholders to engage ex ante and ex post Adding communication and inclusiveness skills to technical excellence.
  • 8. 8 The United States of America Open Data Federal Websites • Federal Financial Accountability and Transparency Act– established USAspending.gov in 2006 • Publish data for contracts, grants, other financial assistance.
  • 9. • A single annual report that brings together accountability information (e.g., management salaries), performance results and the financial statements. • An ambition: “Telling the Story” in an understandable and useful way. • Ownership by Departments, within a framework defined by the Treasury. 9 The United Kingdom Departments’ Annual Report and Accounts
  • 10. THANK YOU FOR YOUR ATTENTION 10