1. At the Inter-American Development Bank
The OECD/World Bank Budget Database: The Current Database and Plans for the Future
Presentation by
Barry Anderson
At the Inter-American Development Bank
Meeting of the Public Policy & Transparency Network on Development Effectiveness & Result-Based Budget Management
Washington, May 23-24, 2005

2. OBJECTIVE: DEVELOP A COMPREHENSIVE SURVEY ON BUDGETING
Stages of the Budget Process
Development
Enactment
Execution
Auditing and Accounting
Functions of the Budget
Control of Totals
Strategic Allocation
Operational Efficiency

3. WHAT IT IS. WHAT IT ISN’T.
More a description of formal structures than informal practices
No value judgments:
Not a public expenditure review
Not a ROSC
Not for “Best Practices” (yet) ...
More for “Common Practices”

4. BUT MOST OF ALL, IT HAS PROVIDED A VALUABLE AND UNIQUE DATA SOURCE
For Budget Directors, from Both OECD and Non-OECD Countries, and Their Staffs
For Finance Ministry Officials
For Central Bankers
For Legislators
For Analysts and Planners at IFIs, NGOs, and Think Tanks
For Academics
For Journalists

5. CONTENTS OF CURRENT DATABASE (See http://ocde.dyndns.org)
Part 1. General Information
Part 2. Formulation
Part 3. Budget Execution
Part 4. Accounting, Control & Monitoring Systems
Part 5. Budget Documentation & Performance Management
Part 6. Fiscal Relations Among Levels Of Government
Part 7. Special Relationships/Issues

6. PART 1. GENERAL INFORMATION
1.1 General questions related to the Government budget organization
1.2 Set up of the Central Budget Authority
1.3 Legal and Institutional Framework

7. PART 2. FORMULATION
2.1 Setting fiscal targets & levels of expenditure
2.2 Preparing a medium-term macroeconomic & fiscal framework for the central level government
2.3 Coordination mechanisms for policy decision- making
2.4 Preparing the budget
2.5 Statutory expenditures or entitlements
2.6 Budget amendments, supplementals, stop-gap funding
2.7 Role of the Legislature
2.8 Number of Appropriations Laws
2.9 Legislative Amendments
2.10 Legislative Committees & Support for Committees

8. PART 3. BUDGET EXECUTION
3.1 Role of the Central Budget Authority in Budget Execution
3.2 Executive Branch discretion and flexibility of accounts
3.3 Systems for Cash Management
3.4 Procurement

9. PART 4. ACCOUNTING, CONTROL AND MONITORING SYSTEMS
4.1 Internal Control and Internal Audit
4.2 Budgeting, Accounting & Financial Reporting
4.3 Internal Charges, User Charges, & Savings
4.4 Capital Budgeting
4.5 External Audit Systems

10. PART 5. BUDGET DOCUMENTATION AND PERFORMANCE MANAGEMENT
5.2 Types of Data Reported in Budget Documents
5.3 Budget Classification
5.4 Performance Information

11. PART 6. FISCAL RELATIONS AMONG LEVELS OF GOVERNMENT
6.1 General Requests
6.2 Revenues
6.3 Expenditures
6.4 Macroeconomics - Aggregate Fiscal Policy
6.5 Budgeting and Reporting

12. PART 7. SPECIAL RELATIONSHIPS/ISSUES
7.1 Human Resources and the Budget
7.2 Financial management and control of government agencies
7.3 Budgeting for the Judiciary
7.4 Donor Funding and the Budget

13. The budget database on the web
Internet site of the OECD
Internet site of the World Bank
WEB BUDGET DATABASE
Total results of the survey :
Average of results for OECD countries
Average of results for all countries
“Personalised results”: possibility to make own combination of results and graphs
Results
by country

16. Number of Professional Staff Total Number of Countries
2.10.g. What is the total of special professional staff serving political parties and dealing largely with budget issues ?
Number of Professional Staff
Total Number of Countries 8
Less than 10 19
Between 10 and15 4
Over 25 1

17. CHANGES PLANNED FOR THE UPDATE
Broader Coverage
Better Quality Control
Standard definitions, better references, clearer descriptions
More Follow-Up
Better Response Rate
Expanded Questions? Short Form/Long Form?
Performance
Tax Expenditures
Public-Private Partnerships

18. NEXT STEPS Close The Current Database Clarify Funding
Appoint A Project Leader
Consult Steering Committee
Work With Questionnaire Consultants
Emphasize Standard Definitions & Clearer Descriptions
Relaunch In 2006

19. GUIDANCE SOUGHT Steering Committee Coverage Questions Definitions
Help In Identifying Country Coordinators To:
Aid In Soliciting Complete Responses
Other In-Kind – e.g. Translation