1. Linking fiscal transparency initiatives to transactional data
Group 3
Linking fiscal transparency initiatives to transactional data
Greg Linden. Dr. Mardiasmo. Natia Gulua. Vidal Llerenas. Keith Mclean. Peter Mondoro. Darga Ganbat. Zukiswa Kota.
GIFT Workshop: OGP Commitments: Session Breakaway notes: Monday 20th June

2. Linking fiscal transparency initiatives to transactional data
Acknowledging both sides of the equation
Noted that while there may be progress is aspects of programme delivery what does it mean when expenditure and fiscal transparency components are weak?

3. What do we need to consider
Important to link budgets to results; emphasise results-based budgeting
Allows tracking of results/performance
Allows tracking of clear objectives and indicators
Use of solid indicator systems allows effective targeting
(example: Georgia case)
Need clear information for public engagement; enriched budget data
Methodology
Timeframes
Costed activities

4. What do we need to consider (2)
Tax Revenue Transparency
Analysing/monitoring revenue generation is important
Not enough focus on this despite significant implications
“tax compliance increases resources available for public services expenditure”
To counter privacy concerns- tax revenue data can be aggregated for public consumption
Results-based budgeting
Publish enriched/detailed information
Need to determine deviations and reporting requirements
Need to keep ‘value for money’ questions at forefront
Budget execution link: what has been achieved? Why? Why not?

5. What do we need to consider (3) …..and what lessons can we build on?
“The outcome is as good as the system that produces it”
Examples of learning areas:
Papua New Guinea and 3 different systems used simultaneously
Georgia and e-tenders/procurement
South Africa and e-procurement systems
Mexico and open contracting
Mongolia and CSO participation in contracting/tenders

6. Our GIFT-list Uploading approved contracts online; open e-contracting
Introduce tax revenue transparency into discussions
transparency of contracts, benchmarks and milestones
Punitive mechanisms for non-compliance (eg PNG ‘toothless’ Fiscal Responsibility Act)
Creation of benchmarking system /key milestones that that should be expected/met within the contracting space
Tedious and lengthy for governments but all parties must ‘step-up’ – e.g CSOs and public procurement agencies
Uploading approved contracts online; open e-contracting
Involve line ministries and implementing agencies
Promote/support downstream civil society engagement and monitoring
Technical support to CSOs to develop tax revenue monitoring skills