Published on December 14, 2016
1. Dr. Paramita Majumdar Senior Consultant (UNW), Gender Budgeting Ministry of Women and Child Development, Govt. of India 30th November, 2016 Administrative Training Institute, Kohima, Nagaland Training Programme for Officials of State Government of Nagaland 28-30 November 2016
2. process product process product process product policy formulation policy statement budget (activities) compilation budget expenditure on activities outcomes revenue collection Analysis - From Policy to Outcomes Policy appraisal (Gender appraisal) Audit (Gender Audit)Budget appraisal (Gender budgeting)
3. The Results Chain Source: Adapted from ADB (2006) Introduction to Results Management, p. 7 World Bank (2001) PRSP Sourcebook, p. 108. Access to, use of, and satisfaction with services Effects on dimensions of well-being Goods and services produced Tasks undertaken to transform inputs to outputs Financial, human and material resources Outcomes Impact Outputs Activities Inputs School enrollment rates Improve literacy Number of schools built; textbooks, etc. Building of schools Distribution of textbooks, etc. Spending on primary education Indicative Example:The Results Chain
4. December 14, 2016 4 60.94 / 52.58 88.69 / 81.48 87.54 / 81.77 83.66 / 72.21 92.18 / 91.01 90.81 / 84.48 87.85 / 82.62 76.31 / 69.59 82.84 / 72.58 74.88 / 63.97 74.48 / 69.63 Literacy Rate - 2011
5. The fiscal position of Nagaland in terms of the key fiscal parameters during 2011-12 (i)the State’s revenue surplus had declined by ` 101.43 crore while the fiscal deficit had increased by ` 226.38 crore and the primary surplus had turned into primary deficit by a margin of ` 203.32 crore in 2011-12 relative to the previous year. (ii)During 2011-12, 90 per cent of the total revenue came from the Government of India as Central transfers (14 per cent) and grants-in-aid (76 per cent ). (iii)The fiscal liabilities increased by Rs 866 crore (15 per cent ) from `Rs 5773 crore in 2010-11 to ` 6639 crore in 2011-12. (iv)There were 138 incomplete projects (estimated cost ` 1499.47 crore and actual expenditure incurred ` 686.29 crore as of March 2012) pertaining to 18 departments. Out of the 138 incomplete projects 57 projects (estimate cost ` 654.02 crore and actual expenditure ` 326.31 crore) were due to be completed by March 2012 but remained incomplete as of October 2012. The date of completion in respect of the remaining 81 projects could not be furnished by the departments. Besides, due to delay in completion of the projects, the intended benefits from those projects did not reach the beneficiaries in the State. 13th FC & Recommendation
7. Source: https://nagalandnews.wordpress.com/category/nagaland-finance/
8. Because of the expenditure on non-productive assets. Some other causes are: Road shows: Introduced by the DAN Govt. in 2009. The main attraction was the entertainment of the VIP’s. Hornbill: annual event which of pure merrymaking activities burdening the already depleted State exchequer. Palatial office buildings: Constructing govt. offices and complexes at a high cost. Reasons for Deficit Budget
9. Excess government employees: 10,000 excess employees which consume Rs. 200 crores from the State Exchequer. 66% of the State budget is for payment of salaries. (Role of APAR?) Backward economy: low level of income, high poverty, high unemployment etc Corruption: Public money siphoned by the Political leaders for their own self benefit. Election expenditure: Excess election expenditure State exchequer as ‘private account’: Centrally Sponsored Schemes are blatantly misused. Source: https://nagalandnews.wordpress.com/category/nagaland-finance/
10. In the process, Outcome is compromised…..
11. Outcome Budget is A progress card on what various ministries have done with the outlay announced in the annual budget Performance measurement tool that helps in better service delivery, decision making, evaluating performance & improving effectiveness
12. Outcome Budgets All schemes will come under the Outcome Budget. Every Department will present a preliminary outcome budget at the time of demanding grants from the Finance Department for any scheme. This will help the Government examine the expenditure before it is made, instead of doing a post- expenditure Mechanism of checks and balances.
13. GB and Outcome Budget In 1969 GoI moved budgeting beyond bookkeeping to ask what was done with the money OBs integral part of budgeting since 2005-06. Recognise the need to ask what is ACHIEVED with the money i.e., Outcome MoF Outcome Budget memo 29th Jan 2015: - need sub-targets for women and SC/ST beneficiaries So the Outcome Budget provides additional opportunities for addressing gender gaps.
14. Outcome Budget Stress on sex-disaggregated presentation of information in several chapters Is a “policy tool to establish effective linkage with allocation and disbursement of public funds based on measureable performance” Tool for monitoring better service delivery and the public information system
15. Outcome Budget: Chapter I Introduction Brief introductory note on Functions of the Ministry/Department, Organizational set up List of Major programmes/schemes implemented by the Ministry, its mandate, goals and policy framework. The introduction should HIGHLIGHT, in particular, if the Ministry has goals, or major programmes or schemes in respect of women/gender equality
16. Outcome Budget: Chapter II Statement of Budget Estimate Establish correspondence between Financial Budget and Outcome Budget Will include Financial outlays Projected physical outputs Projected/budgeted outcomes Projected physical output should be disaggregated by sex, wherever possible and appropriate
17. Outcome Budget: Chapter III Reform measures and policy initiative Describes reform measures and policy initiatives and how they relate to the intermediates outputs and final outcomes in areas such as Public Private Partnerships, Alternate delivery mechanisms Social and women’s empowerment processes, Greater decentralisation, transparency etc.
18. Outcome Budget: Chapter IV Review of past performance Performance during 2013-14 and 2014-15 in terms of targets already set. Physical performance should be Scheme-wise Explain the scope and objectives of individual programs/ schemes, giving their physical targets and achievements Indicators of performance relating to individuals should be sex-disaggregated
19. Outcome Budget: Chapter V Financial Review: Financial Review: Overall trends in expenditure vis-à-vis Budget Estimates/Revised Estimates Data should be segregated scheme-wise, object head-wise, institution-wise in the case of autonomous institutions Position of Utilisation Certificates and unspent balances to be brought out.
20. Outcome Budget: Chapter VI Review of performance of Statutory and Autonomous Bodies under Ministry/department Same principles as for reporting performance of the Ministry Sex disaggregation of performance indicators relating to individuals
21. Planning for future refinements • Advised to put in place, if not already there, systems of data collection, with the help of specialized agencies wherever necessary, for the purpose of (i) developing measurable `indices of performance’ to measure and assess quality of implementation; (ii) developing norms of standard unit cost of delivery of a service; (iii) quantification/factoring in of environmental outcomes; (iv) quantification of community and empowerment outcomes through social capital formation; (v) quantification of impact of funds earmarked for publicity/awareness generation; and (vi) disaggregation, by sex and other relevant factors, of indicators of performance and impact.
22. How can linkages be established between different policy documents compiled by the government in order to effectively bridge gender gaps? Establishing Linkages between Policy Documents
23. An innovative tool to improve Government’s performance. It is a record of understanding between: • a Minister representing the people’s mandate, and • the Secretary/HOD of a Department responsible for implementing this mandate • It links a Ministry/ Department’s vision, mission, functions and the objectives that it seeks to achieve.
24. RFD is a summary of the most important results that a department expects to achieve during the financial year. This document has two main purposes: (a)shift the focus of the department from process-orientation to results-orientation, and (b) provide an objective and fair basis to evaluate department’s overall performance at the end of the year.
25. Format of the Results-Framework Document It has 6 sections: Section 1 Department's Vision, Mission, Objectives and Functions Section 2 Inter se priorities among key objectives, success indicators and targets Section 3 Trend values of the success indicators Section 4 Description and definition of success indicators and proposed measurement methodology Section 5 Specific performance requirements from other departments that are critical for delivering agreed results Section 6 Outcome/Impact of activities of department/ ministry
26. RFD stresses on Outcomes If the objective for example is to prevent blindness/disability among senior citizens Outlays - Funds or Budget Inputs – medical and para medical staff, equipment, infrastructure Outputs – screening for cataract – (M/ F) Outcome – reduced prevalence of blindness (M/ F)
27. INPUTS Using Log Frames for Outcomes IMPACT OUTCOME Logical Framework is an analytical tool used to plan, monitor and evaluate projects
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