Regulation: Strategic Planning and Budgeting A Practical Perspective Tim Maverley. Head of Finance. Department of Justice and Law Reform.

Contents Regulation – Definition and Overview. Strategic Planning Cycle. Overview of the Budgetary Cycle. Characteristics of the Justice Budgetary Group. Focus on budgetary structures in operation within the Department of Justice and Law Reform. Performance support structures, Annual Output Statement (AOS), Performance Management and Development System (PMDS) and Value For Money Reviews (VFM).

Regulation: Definition and Overview A rule, principle or condition that governs procedure or behaviour Architecture or Framework. Monitoring and Policing. Controlling.

Strategic Planning Cycle Programme For Government 3 Year Departmental Strategy Statement Annual Business Plans Government Elected. 5 Year Term

Overview of Budget Cycle Last quarter of each year budget negotiations begin in relation to the following years allocations. Budget Day (Early December) when the National budgetary measures are announced. Fine tuning of Departmental budgets continues, with final budget being issued to Departments. (circa Feb of the following year) Allocation / Devolution of final budget to managers at cost centre and nominal ledger code level takes place, to be completed by March of the budget year. Final allocations are based on prioritisation of demands contained within the Spend Plans. Monitoring and Controlling procedures are fully implemented by the end of March of that financial year.

Overview of the Justice Sector. Justice Vote Group 2011 Budget 2,164m Dept. JLR 2011 Budget 328m Agencies Criminal Legal Aid 47m Immigration and Asylum 120m Probation Service 40m Youth Justice 39m Criminal Assets Bureau 8m Forensic Science 9m State Pathology Lab 5m Legal Aid Board 24m Garda Ombudsman 9m Others 29m Garda Síochána 2011 Budget 1,412m Prisons Service 2011 Budget 329m Courts Service 2011 Budget 60m PRA 2011 Budget 35m

Budget of 328m including 5m in capital in Wide and varied range of activities combined with a wide range of different values and diverse culture. Over 200 cost centres in operation at any one time. In addition, project and activity codes are also in use. VOTE 19 Dept. of Justice & Law Reform.

November. Spend plan request for the following year sent to budget managers. Initiatives must be prioritised. March. Budgets are then allocated according to priority and available funding. A flexible budgetary system operates within the Department whereby priority demands arising during the current year can be accommodated. Vote 19 Budgetary process.

Financial and management reporting is conducted on a monthly basis. Budget Managers receive individual budget reports showing actual against budget at Cost Centre and Nominal ledger code level, for the month and year to date. Monitoring is carried out on a daily basis. Vote 19 Monitoring and Controlling.

Supports

An annual report that provides information on the links between Government objectives and Departmental outputs, the resources used to deliver these outputs and information on performance measures and targets for the following year. Requires commitment from the constituent bodies to annual achievements and annual measurement of progress towards these agreed outputs and outcomes. Support 1: Annual Output Statement.

1. Community Security, Law Enforcement, Crime Prevention by Support for An Garda Síochána. 2. The Maintenance of Safe and Secure Custody for Offenders by Support for the Prisons Service 3. Management of the Courts and Supporting the Judiciary 4. The Promotion of a Safe Society through the Provision of a Wide Range of Justice Services 5. The Promotion of a Tolerant and Equitable Society 6. The Provision of Asylum/Immigration and Related Services 7. The Provision of Probation Services 8. The Provision of a Coherent, Effective Youth Justice Service 9. The Provision of Property Registration Services AOS – Performance Budgeting.

The Value For Money (VFM) initiative allows us examine those activities or programmes in which we are engaged, in a structured manner. Why are we undertaking this? Is it effective? Is it efficient? Support 2: Value For Money.

The Performance Management Development System (PMDS) is a continuous, on-going process to ensure that business objectives are being achieved. Focus on individual performance and delivery. In essence, provides the performance link between the individual and the Organisations high level goals. Support 3: P.M.D.S..