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Ê Glocom Inc. (USA) Expert on Strategic Planning, ADB Capacity Building Project for
Governance Reforms, Ministry of Finance, Government of Mongolia. Earlier, Dr.
Tarun Das worked as Economic Adviser, Ministry of Finance and Planning
Commission, Government of India and Professor (Public Policy), Institute for
Integrated Learning in Management (IILM), New Delhi, India.
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Acknowledgements 218-219

Project Team 220

Administrative Units of Mongolia 220

Major macro-economic variables 221

List of Reports prepared by the ADB Project Team 222-228

 Immediate and Future Action Plan 229-231



 !Budget Performance Evaluation 232-254

 Program Budgeting and Program 255-271
Assessment Rating Tool (PART)

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c 0 Eight Year (2008-2015) Action Plan for 272-281


complete implementation of PSMFA
c 0,ADBCapacity Building ProjectTOR Compliance 282-292
Report as on 7 July 2008
c 0/ Comments on the IMF TA Mission Report on 293-302
the Mongolian Budget, June 2008.
c 0Design of a Training Program on Performance 303-307
Evaluation and Program Assessment Rating Tool

c 0.List of Experts consulted 308-310

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Acknowledgements 3
Project Team 4

Administrative Units of Mongolia 4

Major macro-economic variables 5

Document history 6-9

List of Abbreviations 10-11

 Major Conclusions and Recommendations 12-51

c 0TOR and Compliance Report 52-58

c 0,Policy Matrix ± Compliance Report 59-62

c 0/ Design of a Training Program for capacity 63-67


building for Performance Evaluation and Program
Assessment Rating Tool (PART)

c 0List of Experts consulted 68-70

c
, 71-158
 ,Strategic Business Planning 73-100
1.Ê
 /Output Costing and Output Budgeting 101-115

 Accrual Accounting and Accrual Budgeting 116-132

 .Benchmarks and Best Practices 133-157

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 3Financial Planning 160-191

 1Core and Non-core functions 192-205

 -Seven Year Action Plan (2008-2014) 206-214

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Initially Tarun Das, International Strategic Planning Expert, had a tenure of
10 months for the period from June 1, 2007 to March 31, 2008 under the
ADB Capacity Building Project on Governance Reforms. At the end of March
2008, a Terminal Report of the ADB Project containing three parts was
produced and submitted to the Fiscal Policy and Coordination Department of
the Ministry of Finance. The Report summarized the major reports produced
under the ADB Project and provided main conclusions and recommendations
of the ADB project. The Terminal Report also formulated an eight year
(2008-2015) Action Plan to implement fully the preparation of Performance
Based Accrual Output Budgeting (PBAOB) for all line ministries, Aimags and
other budgetary bodies as mandated by the Public Sector Management and
Finance Act (June 2002).

Subsequently, the term of ADB Project was extended until the end of
December 2008 and the term of the international consultant was extended
for two months in intermittent basis during April 2008 to October 2008. As
per the work plan approved by Mr. Bazarsuren Batjargal, Director General,
Fiscal Policy and Coordination Department of the Ministry of Finance, the
international Strategic Planning Expert completed his first term during 22
April to 21 May 2008 and second term during 9 June 2008 to 8 July 2008.
This Part of the Terminal Report (Part-4) summarizes the outputs and
recommendations of the International Strategic Planning Expert during his
last term for two person months.

I take this opportunity to express my gratitude to all my benefactors, whom


one should always remember throughout one¶s lifetime. I would like to
express my deepest gratitude to Dr. Maurence Anguh, Principal of Glocoms
Inc. Ltd., USA for recommending my candidature for the post of International
Strategic Planning Expert; Mr. Batjargal, DG, Fiscal Policy and Coordination
Department of the Mongolian Ministry of Finance for approving my
candidature and selecting me for the post; and the Asian Development Bank
management for giving the necessary concurrence. Special thanks are also
due to Mr. D. Tulga, local representative of Glocoms in Ulaanbaatar, Mongolia
for making my stay in Ulaanbaatar very comfortable. In fact, Ulaanbaatar
became a second home for me during June 2007 to July 2008.

This final report and the previous background reports have been produced
with the help of many people. I would like to thank everyone who has given
time in meetings and discussions and in the provision of basic data and
information.

First of all, I am grateful to Mr. Batjargal Bazarsuren, Director General, Fiscal


Policy and Co-ordination Department, Ministry of Finance for his continual
support, strategic guidance and overall supervision. I am grateful to Mr. E.
Sandagdorj, National Strategic Planning Expert, for providing valuable

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suggestions and constructive comments and providing all possible help for
the preparation of my reports. He also co-authored many of our reports.

I am also grateful to Mr. Nymaa Buyantogtokh, Director (Expenditure


Division), Fiscal Policy and Coordination Department for valuable comments
and suggestions for improvement on our background papers. I express my
special thanks to Mr. Jan Hansen, Financial Sector Specialist, Country
Coordination, Regional Cooperation, Governance, Finance and Trade Division,
Asian Development Bank, Mania and in charge of the last phase of ADB
Capacity Building Project for Mongolia for valuable discussions on our reports
during his visits to Ulaanbaatar.

I would like to thank my colleagues Ms. Enkhtuul Khurel, Coordinator of the


ADB Capacity Building Project on Governance Reforms, Ms. D. Bolormaa,
National IT Expert and Dr. David Lowey, International IT Expert for providing
all possible help and encouragements at every stage of my works.

The Reports would not have been possible without the active participation
and help by a wide range of stakeholders in the Line Ministries. I would like
to express my sincere thanks to numerous officers, national and international
consultants in the line ministries, particularly the Ministry of Finance (MOF),
Ministry of Education, Culture and Science (MOECS), Ministry of Health
(MOH), Ministry of Justice and Internal Affairs (MOJIA), Ministry of Road,
Transport and Tourism (MORTT) and the Ministry of the Social Welfare and
Labour (MOSWL) for their enthusiastic cooperation, keen interest, useful
discussions and for providing all relevant information and documents,
sometimes at a very short notice.

I am also grateful to the international and national consultants engaged in


the World Bank counterpart projects viz. Economic Capacity Building
Technical Assistance Credit (ECTAC) Project and Governance Assistance
Project (GAP) for valuable comments on our background papers.

I would like to thank all the participants of the half-day Workshop on


Strategic Planning conducted at the Ministry of Finance on the 28th August
2007, and the participants of the two-day Workshop on output costing and
output budgeting, accrual accounting, benchmarks and performance
parameters held at the Corporate Hotel on 29-30 November 2007 for very
fruitful discussions, valuable suggestions and comments.

It is needless to mention that the authors are solely responsible for the views
expressed in the paper and for any errors and omissions.

   
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Project Supervisor Mr. Batjargal Bazarsuren, DG,
Fiscal Policy and Coordination Dept.,
Ministry of Finance
Project Coordinator Ms. Enkhtuul Khurel

National Consultant Mr. E. Sandagdorj


on Strategic Planning
National IT Consultant Ms. D. Bolormaa

International IT Consultant Mr. David Lowey, Ph. D.

International Consultant Mr. Tarun Das, Ph.D.,


on Strategic Planning Glocom Inc. (USA).


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 '1st January to 31st December

&   % *

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Area Million 1.56 19
sq.kms.
GDP PPP Billion US$ 5.85 151

Population Million 2.55 137

GDP PPP per capita US$ 1983 176

GDP per capita US$ 736 148

Poverty ratio Percent 36 «

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Real GDP growth rate Percent 7.0 8.7 9.9

CPI Inflation rate Percent 9.5 7.0 8.6

Interest rate on central Percent 3.7 5.8 6.4


bank bills
GR of money supply Percent 37.3 34.9 43.8

Overall budget balance As % of -1.0


GDP 3.2 3.3
BOP Current A/C balance As % of 1.4 5.2 NA
GDP
Total public debt As % of 68 54 NA
GDP
Total external debt As % of 64 51 NA
GDP
Year end foreign exch. Million US$ 333 626 1290
reserves

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1.Ê ADB Project Terminal Report, Part-1, Executive Summary, Major
Conclusions & Recommendations, pp.1-74, ADB Capacity Building
Projects on Governance Reforms, Min of Finance, Govt of Mongolia,
Ulaanbaatar, Mar 2008.

2.Ê ADB Project Terminal Report, Part-2, Strategic Planning, Output


Budgeting, Accrual Accounting, Benchmarks Setting, pp.1-74, ADB
Capacity Building Projects on Governance Reforms, Min of Finance,
Govt of Mongolia, Ulaanbaatar, March 2008.

3.Ê ADB Project Terminal Report, Part-3, Financial Planning and Policies,
Core and Non-Core Functions, and Seven Year Action Plan, pp.1-74,
DB Capacity Building Projects on Governance Reforms, Min of Finance,
Govt of Mongolia, Ulaanbaatar, March 2008.

Ê ADB Project Terminal Report, Part-4, BudÊ 


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5.Ê Ministry of Finance (MOF) Strategic Business Plan 2005-2006-


Comments and Suggestions for Improvement, pp.1-37, June 2007.

6.Ê Ministry of Education, Culture and Science (MOECS) Strategic Business


Plan 2006-2008- Comments and Suggestions for Improvement, pp.1-
20, June 2007.

7.Ê Ministry of Health (MOH) Strategic Business Plan 2005-2008-


Comments and Suggestions for Improvement, pp.1-20, June 2007.

8.Ê Ministry of Social Welfare and Labour (MOSWL) Strategic Business


Plan 2005-2008- Comments and Suggestions for Improvement, pp.1-
20, June 2007.

9.Ê Summary Report of comments on Strategic Business Plans for MOF,


MOECS, MOH and MOSWL, pp.1-5, June 2007.

10. Power Point Presentation on ³Preparation of Strategic Business Plans-


General Guidelines and Some Suggestions for Improvement´, Part-1,

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pp.1-29, August 2007, presented at the Workshop on the 28th August


2007 at the MOF.

11. Power Point Presentation on ³Preparation of Strategic Business Plans-


General Guidelines and Some Suggestions for Improvement´, Part-2,
pp.1-54, August 2007, presented at the Workshop on the 28th August
2007 at the MOF.

12. Accompanying Text on ³Preparation of Strategic Business Plans and


General Guidelines´, pp.1-25, for Workshop held on the 28th August
2007 at the MOF.

13. ³Preparation of Strategic Business Plans- General Guidelines and


Summary of Recommendations´, Interim Report, pp.1-41, 31 August
2007.

14. ³Preparation of Strategic Business Plans- General Guidelines,


Suggestions for Improvement, and Summary of Recommendations´,
Final Report, pp.1-74, 30 Sept 2007.

15. Report at 5 is translated into Mongolian by E. Sandagdorj, SPE.


16. Report at 9 is translated into Mongolian by E. Sandagdorj, SPE.
17. PPP at 10 is translated into Mongolian by E. Sandagdorj, SPE.
18. PPP at 11 is translated into Mongolian by E. Sandagdorj, SPE.
19. Report at 12 is translated into Mongolian by E. Sandagdorj, SPE.
20. Report at 14 is translated into Mongolian by E. Sandagdorj, SPE.

69   " 9  " "

,6 Output Costing and Output Budgeting- Basic Concepts and


Methodology, pp.1-51, October 2007.

22. PPP on Output Costing and Output Budgeting: Part-1: Current Status
and Action Plan, pp.1-39, for the Workshop held at the Corporate Hotel
on 29-30 Nov 2007.

23. PPP on Output Costing and Output Budgeting: Part-2: Upgrading


Infrastructure, pp.1-24, presented at the Workshop held at the
Corporate Hotel on 29-30 Nov 2007.

24. PPP on Output Costing and Output Budgeting: Part-3: Output Costing
Framework, pp.1-42, presented at the Workshop held at the Corporate
Hotel on 29-30 Nov 2007.

25. PPP on Output Costing and Output Budgeting: Part-4A: Output


Costing Methodology, pp.1-32, presented at the Workshop held at the
Corporate Hotel on 29-30 November, 2007.

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26. PPP on Output Costing and Output Budgeting: Part-4B: Case Studies,
pp.1-24, presented at the Workshop held at the Corporate Hotel on
29-30 November 2007.

27. PPP on Output Costing and Output Budgeting: Part-4C: Accrual


accounting, pp.1-26, presented at the Workshop held at the Corporate
Hotel on 29-30 Nov 2007.

28. Output Costing Methodology for Software Selection- Basic Concepts


and Some Advices for Selection, pp.1-9, December 2007.

29. Comparative Evaluation of the Australian ABC-FOCUS Software and


the local Mongolian ALOCOUS Software for Output Costing, pp.1-17,
January 2008.

30. Report at 21 is translated in Mongolia by E. Sandagdorj, SPE.


31. PPP at 22 is translated in Mongolia by E. Sandagdorj, SPE.
32. PPP at 23 is translated in Mongolia by E. Sandagdorj, SPE.
33. PPP at 24 is translated in Mongolia by E. Sandagdorj, SPE.
34. PPP at 25 is translated in Mongolia by E. Sandagdorj, SPE.
35. PPP at 26 is translated in Mongolia by E. Sandagdorj, SPE.
36. PPP at 27 is translated in Mongolia by E. Sandagdorj, SPE.
37. Report at 28 is translated in Mongolian by D. Bolormaa, IT Expert.
38. Report at 29 is translated in Mongolian by D. Bolormaa, IT Expert.

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39. Accrual Accounting and Accrual Budgeting- Basic Concepts and
Methodology, pp.1-43, November 2007.

40. Transition from Cash to Accrual Accounting pp.1-26, November 2007.

6 Accrual Accounting Rules for the Govt Finance Statistics, pp.1-36,
February 2008.

42. Glossary for Accrual Accounting and GFS, and Glossary for Financial
Statistics, pp.1-38, February 2008.

43. Report at 39 is translated in Mongolia by E. Sandagdorj, SPE.


44. Report at 40 is translated in Mongolia by E. Sandagdorj, SPE.
45. Report at 41 is translated in Mongolia by E. Sandagdorj, SPE.

6  42 "   

46. Benchmarks Setting and Best Practices for Output Costing and Output
Budgeting- Part-1: Basic Concepts, pp.1-31, Dec 2007.

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47. Benchmarks Setting and Best Practices for Output Costing and Output
Budgeting- Part-2: Practical Applications for Mongolia, pp.1-36,
December 2007.

48. Report at 46 is translated in Mongolia by E. Sandagdorj, SPE.


49. Report at 47 is translated in Mongolia by E. Sandagdorj, SPE.

$6    "& "'   

.!6 Financial Planning - Part-1: Methodology, pp.1-34, Jan 2008.



.6 Financial Planning Methodology and Policies- Part-2: Policies, pp.1-
32, Jan 2008.

52. Report at 50 is translated in Mongolia by E. Sandagdorj, SPE.
53. Report at 51 is translated in Mongolia by E. Sandagdorj, SPE.

6 :    

54.Ê ³Core and non-core functions of the government of Mongolia- a critical
assessment´ ± pp.1-36, Feb 2008.

55.Report at 54 is translated in Mongolia by E. Sandagdorj, SPE.

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59. Report at 56 is translated in Mongolia by E. Sandagdorj, SPE.
60. Report at 57 is translated in Mongolia by E. Sandagdorj, SPE.
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61. A Balance Sheet for the Mongolia Development Fund for the years
2007-2008 (pp.1-5), June 2007.

62. A Report on the National Workshop on Bond Market, organised jointly


by UN-ESCAP, ADB and Bank of Mongolia (BOM) at the Corporate
Hotel, Ulaanbaatar during 21-22 June 2007, pp.1-5.

63. Comments on the IT Group Report on the Budget Preparation


Information Systems (BPIS) - Budget Business Process Report, pp.1-6,
15 July 2007.

64. Comments on the IT Group Report on BPIS- Information Systems


Architecture, pp.1-5, August 2007.

65. Comments on the IT Group Report on BPIS Functional Requirements,


pp.1-3, August 2007.

336 Comments on two Reports on Policy and Expenditure Planning


Statements (PEPS) for Pre-school Education and Science and
Technology of the MOECS, prepared by the World Bank Consultants,
World Bank ECTAC Project, pp.1-2, August 2007.

316 Comments on the report of the IMF Mission on Budget Modernization
by Mongolian Government, pp.1-7, August 2007.

68. Comments on the report of the IMF Mission on Government Finance
Statistics (GFS) and Migration to GFSM 2001, pp.1-5, August 2007.

69. ADB Project and World Bank ECTAC Project Coordination Plan, pp.1-3,
August 2007.

70. Official Economic statistics- Part-1 on Government Finance Statistics


(GFS), Balance of Payments (BOP) Statistics and Rest of the World
Account, pp.1-70, lectures delivered at the United Nations Statistical
Institute for Asia and Pacific, at Chiba, Japan, on 20-25 August 2007.

16 Official Economic Statistics- Part-2 on Monetary and Financial


statistics (MFS), Multi±Factor Productivity Measures (MFP), and
Workout Sessions, pp.1-62, lectures delivered at the United Nations
Statistical Institute for Asia and Pacific, at Chiba, Japan, during 20-
25 August 2007.

72. Mainstreaming MDGs through National Development Strategies, Vol-1,


Main Report, pp.1-84, presented at the Regional MDG Workshop jointly
organised by ADB, UNDP and UN-ESCAP at Bangkok, 15-16 Oct 2007.

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1/6 Mainstreaming MDGs through National Development Strategies, Vol-


2, Annexes on policies, programs and challenges for poverty
reduction in 14 countries, pp.1-79, presented at the Regional MDG
Workshop jointly organised by ADB, UNDP and UN-ESCAP at
Bangkok, 15-16 October 2007.

16 Comments on the i    


        i
     Êpp.1-4, Oct 2007.

1.6 A Seven Year (2007-2013) Action Plan to implement the provisions
of the PSMFA (2002) as regards preparation of Strategic Business
Plans on the basis of Accrual Output Budgeting (AOB) and
Performance Based Budgeting (PBB), pp.1-21, November 2007.

136 Report at 75 is translated in Mongolian by E. Sandagdorj, SPE.

116 An abridged version of Report 76 prepared by E. Sandagdorj has
been included in the Mongolian Draft Budget for 2008.

78. Roll Out Plan for the ADB Project on Capacity Building on Governance
Reforms, pp.1-3, December 2007.

16 ADB Capacity Building Project on Governance Reforms- Policy Matrix


Compliance Report for 2007, pp.1-5, January 2008. 

-!6 Executive Summary of the Mongolia Seven-Year Capacity Building
Action Plan for 2008-2014, pp.1-6, Jan 2008.

-6 Report 80 is translated in Mongolian by E. Sandagdorj, SPE.

82.Ê A comparative analysis of budget planning, preparation, approval
and execution systems in Mongolia and Thailand, pp.1-11, Mar 2008.

-/6 Report 82 is translated in Mongolian by E. Sandagdorj, SPE.



-6 ADB Capacity Building Project on Governance Reforms- Policy Matrix
Compliance Report ± An Update, pp.1-8, March 2008. 

-.6 Comments on the IMF Technical Assistance Mission Report on
Mongolian Budget, pp.1-20, June 2008.

6& ' 
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86. Monthly Progress Report for June 2007, pp.1-2, June 2007.
-16 Monthly Progress Report for July 2007, pp.1-2, July 2007.
--6 Monthly Progress Report for Aug 2007, pp.1-2, August 2007.
-6 Monthly Progress Report for Sept 2007, pp.1-2, September 2007.

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!6 ëuarterly Progress Report for July-Sep 2007, pp.1-3, Sep 2007.
6 Monthly Progress Report for Oct 2007, pp.1-2, Oct 2007.
,6 Monthly Progress Report for Nov 2007, pp.1-2, Nov 2007.
/6 Monthly Progress Report for Dec 2007, pp.1-2, Dec 2007.
6 Monthly Progress Report for Jan 2008, pp.1-2, Jan 2008.
.6 Monthly Progress Report for Feb 2008, pp.1-2, Feb 2008.
36 Monthly Progress Report for Mar 2008, pp.1-2, Mar 2008.
97.Ê Terminal Progress Report- Compliance Report on the ADB Terms of
Reference for the Strategic Planning Expert, pp.1-9, March 2008.
-6 Monthly Progress Report for April-May 2008, pp.1-2, May 2008.
6 Monthly Progress Report for June-July 2008, pp.1-2, July 2008.
100.ÊTerminal Progress Report- Compliance report on the ADB TOR for the
Strategic Planning Expert- An Update, pp.1-10, July 2008.


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The ADB Capacity Building Project on Governance Reforms is scheduled to


end in December 2008. It had the following basic tasks:

(1)Ê To prepare detailed Manuals and Guidelines on Strategic


Business Planning, Output Costing and Output Budgeting,
Accrual Accounting and Accrual Budgeting, Benchmarks setting
and international best practices, Performance evaluation and
program assessment, Ex Ante Financial Planning, Identification
of Core and Non-core functions of the government,

(2)Ê To provide training on these subjects to the officials engaged


in preparation, implementation, monitoring and evaluation of
budgets, and
Ê
(3)Ê To assist in the preparation of Strategic Business Plans and
Performance Based Accrual Output Budgeting, as mandated by
the Public Sector Management and Finance Act (June 2002),
in four pilot line ministries viz. Ministry of Finance (MOF),
Ministry of Health (MOH), Ministry of Education, Culture and
Science (MOECS) and Ministry of Social Welfare and Labour
(MOSWL).

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espite these efforts and good results during the last few years, there is still
unfinished Agenda as regards the following:

Ê Line ministries are yet to prepare fully the Performance Based
Accrual Output Budgeting (PBAOB) which is required under the
PSMFA (2002). World Bank ECTAC Project Team has produced
Program Budgets for the MOH, MOECS, MOSWL and MOFA for
the budget year 2008. But, Program Budgeting is only a first
step towards the Accrual Output Budgeting2.

)Ê Most of the budgetary entities including the Aimags are yet to
prepare Strategic Business Plans and move towards Accrual
Output Budgeting due to constraints on financial resources,
technical man power and supporting ICT system.

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Eventually Alice in Wonderland realized that it matters a great deal to know


³ÿ     and ³ ÿ   ´. Similarly, in government budget it is
important to know the basic goals and objectives and the overall scope of
budgeting in terms of exact outputs and outcomes, and how to achieve these
goals, objectives, outputs and outcomes in time and with least cost.

   
    
!  i "# 
is an interactive on-going process to facilitate sound government business
and financial plan. Budget Performance Evaluation (BPE) makes a detailed
and critical analysis of the multi stakeholders¶ requirements, develops action
plans and allocates resources by integrating budget and performance goals.
Government resources are not unlimited and there are constraints on public
resources and competing demands by various social sectors, public goods
and services. Consequently, an optimal resource planning and budgeting
requires that strategic planning, budget and performance management must
be integrated in a comprehensive and time bound plan.

6
"  * 2 #  

Performance budgeting is primarily a management, transparency and


financial accountability tool rather than a mere budgetary instrument.
Effective and efficient delivery of public goods and services by budgetary
agencies requires performance management, under which an Agency
establishes its service objectives and monitors performance towards the
attainment of those objectives. Meyers (1996) has identified 11
characteristics of an effective budget which supports performance. These
characteristics include c  $ # "   %
 
 
"    "    %  # &
  '  #    
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  ,!!-).


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Some of these characteristics for an effective budget relate to the process


of budget prioritization (comprehensiveness, perception), while others
relate to operational efficiency (cooperation, timeliness). Major factors that
might affect adversely the budget performance include Π$
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!   (for detailed definitions see
  ,!!-)+


6,#  " "

A performance budget is an integrated annual performance plan that shows


the relationship between program funding levels and expected results. A
program performance budget defines all activities, direct and indirect,
required by a program, in addition to estimating activity costs. The following
figure outlines this process. By tracking the cost and number of units for
each activity, output, and outcome, unit cost information also may be
generated.
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Recently many countries have focused their attention to governance reforms


and the role of performance based budgeting. As in the case of many aspects
of Budget Modernization techniques, Australia and New Zealand have
developed over the years very extensive performance based budgeting
methodology and systems. The common principles in Australia and New
Zealand relate to governance reforms and the institutionalization of
performance standards in budgets:

(i)Ê 
   # is the key issue. In Australia, for example, there
is a requirement for three-year forward estimates and for reporting of
budgetary versus actual budgetary allocations for the previous year. Under
the Public Sector Management and Finance Act (PSMFA, 27 June 2002)
government of Mongolia has also adopted the same requirement3.

(ii)Ê   1   !   !   is another important


development+ Under the system of portfolio budgeting, line agencies are
required to prepare multi-year Strategic Business Plans indicating vision,
mission, objectives and priorities, and identifying spending and revenue
measures necessary to meet aggregate fiscal targets set by the Head
ëuarter. PSMFA of Mongolia also mandates the same requirements4.

ÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊ ÊÊÊÊÊÊÊÊ

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To accomplish its strategic objectives effectively, an Agency must link


outcomes, strategy, budget, and performance into an integrated
management system. This management system, based on a model of
continuous improvement, is shown in 5 below:

2  "  


Broadly defines strategic goals, outcomes, outputs of an
Agency and the methods to achieve them.

#   " "  


c    #   "
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>Ê Compares actual to specific programs to achieve desired goals,
target performance and outputs, and outcomes with least cost.
benchmarks. >Ê #  - specifically designed results
>Ê Determine changes that >Ê - achieving value for money
will produce the best >Ê Establish long-term and annual targets for
value. spending, performance and value.

#  &  "


Track the progress, expenditure, and value for
money for achieving outcomes.

5 2  "   #  " "'


2+ & " # # )2c(c /6

The process begins with an understanding of important national priorities and


outcomes, which are then translated into broadly defined goals and intended
results for the Agency. These become the Agency¶s strategic goals and
strategic objectives. Outcomes and Outputs related to these strategic goals
and objectives are then articulated. Programs are developed to achieve these
outcomes and outputs with least resources, and then performance measures
and indicators are identified to provide the means to assess the progress
made during the budget year and to suggest improvements for the next
year¶s budget. 5  , below explains the relationship between an
Agency¶s Medium Term Strategic Business Plan and its Annual Program
Budget and performance evaluation.

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2  "    Next Year¶s Budget

Vision, Mission, Strategy Improvement Plan


and Objectives Ê

Strategic Goals Performance Monitoring and


 Evaluation through PART

Performance Indicators Performance Indicators


And Measures And Measures
Ê

Strategic Outcomes Program Outcomes


And Outputs And Outputs

Activities and Processes " " 

Inputs (Staff, Funds, Resources for


Goods, Services, ICT) The Budget Year

5 , "  #2  "   


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,6" #  $%  & "'Ê

Budget Performance Evaluation involves # %    as the following:

1.ÊReview of Baseline Scenario and Budget Profile


2.ÊDiagnostic Scan and SWOT Analysis
3.ÊBudget Compliance, Efficiency and Effectiveness Evaluation
4.ÊPerformance Evaluation
5.ÊMajor Findings and Recommendations

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In undertaking a performance evaluation, it is necessary to start with a


baseline and initial profile and to identify the key issues on which the
performance evaluation is to be focused.


*2##  % 5   # 

2##   2# # '# " 


% 5 ',!!-
1.Ê Strategic Business Plans 1.Ê Scope, Governance, Vision, Mission and
objectives
2.Ê Scope of review 2.Ê Main functions, programs and activities
3.Ê Review steps and key 3.Ê Structure, staffing and time schedules
milestones
4.Ê Preliminary assessment 4.Ê Program-wise Budgeted funds
5.Ê Focus of review 5.Ê Output costs, benchmarks and performance
parameters

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A diagnostic scan of an Agency is necessary before starting a performance


review, because actual performance is influenced by constraints on
resources, technical manpower and the ICT system. There are basically two
types of review- strategic review and operational review.

° 
Ê#
!$ÊÊ
How well an Agency manages its external environment by delivering
relevant and effective services.
% 
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ÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊ ÊÊÊÊÊÊÊÊ

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How well an Agency manages its internal environment by using its


resources efficiently and prudently.

Both desktop and field scans are required to determine the following aspects:
whether best practice techniques were attempted;
whether the practice was documented; and
Whether it was widely applied within the agency.

The desktop scan involves checking the existing material on strategic plans
and program/ output budgets already submitted by the Agency to the
Ministry of Finance, whereas field scans involve conducting surveys and
interviewing key stakeholders (clients, community groups, staff and
management), to obtain their views on how internal management tools are
working in practice.

There are 8 possible strategic review areas and 8 operational review areas as
indicated in
*,.


*,2  " % 5 9  % 5c

2  " % 5 9  % 5
1.ÊStrategies 9.Ê Work Culture
2.ÊEnvironment 10. Communications
3.ÊClients 11. Organisation structure
4.ÊOther stakeholders 12. Reporting Lines
5.ÊRegulation 13. Human resources
6.ÊPolicy regime 14. Processes and systems
7.ÊService delivery 15. Controls
8.ÊReviews 16. Cost and Asset management

For each of these 16 areas, it is necessary to test whether the agency has
applied any typical best practice management techniques. For example,
when examining ³Clients´, agencies would be asked whether they have
applied any of the following types of management practices e.g. client needs
analysis, client segmentation, clients¶ satisfaction surveys, grievances and
complaints handling and so on. When examining ³Controls and Cost and
Asset Management´, agencies would be asked if they use the following
practices e.g. financial information system, management information system,
asset management plan and corporate overhead costs analysis, etc.

  ,     %   


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2  " % 5c
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  *#*
1. Strategies (2) Strategic Business Plan, Master Plan

2. Environment (2) Socio-Economic-Political Environment Analysis,


SWOT Analysis.
3. Clients (2) Clients Needs and Satisfaction Surveys,
Grievances and Complaints Handling.
4. Other Stakeholders (2) Stakeholders Consultation, Focus Groups

5.Regulation (2) Regulatory Review, Parliamentary Consultative


Committee Review
6. Policy (2) Ministerial Review, Donors Review

7. Service Delivery (2) Service Charter, Benchmarking

8. Review plan (2) Performance Agreements, External Audits


*/
'   #9  % 5

9  % 5c
'  & "   
9. Work Culture (2) Code of Conduct, Regular Staff Meetings

10. Communications (2) Annual Report, Website for Public

11. Organisation Structure (2) Organisation Chart, Job Descriptions

12. Reporting Lines (2) Delegation of Powers, Chinese Walls

13. Human Resources (2) H/R Manual, Training and Development


Programs.
14. Process & Systems (2) Rules and Procedure Manuals, ICT development
Plans.
15. Controls (2) Financial Information System, Management
Information System
16. Expenditure and asset Asset Management Plan,
management (2) Agency Overheads Analysis

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0 Approach had not been considered or attempted or does not exist.

1 Some evidence of individual initiative and unsystematic efforts.

2 Approach is planned and introduced in some areas in a limited way.

3 Systematic approach has been implemented in some areas and results are
under examination.
4 Approach has been implemented in some areas and results/outcomes have
been used to improve the planning and budgeting.
5 Approach used in most of the areas and results/outcomes have been used
to improve the planning and budgeting.

Then a ³Borda Index´ (i.e. sum of all ranks for all factors) can be estimated. This will
provide a composite index for rating performance of agencies. There are 32 (=16X2)
sub-areas. So a maximum 160 marks can be scored by an Agency. Total score can
be expressed as a percentage of 160 marks. Percentage can also be calculated
separately for strategic performance and operational performance. Then, total marks
for each category can be expressed as a percentage of 80 marks. It is most unlikely
that an Agency will be able to score 100% marks. On the basis of percentage of
marks, the strategic performance or operational performance, or the combined
strategic and operational performance of an Agency could be rated as follows:


*. "# c" '  * ##  2

 "##  2
 "#c" '
  "
(a)ÊEffective (EF) 85 ± 100
(b)ÊModerately Effective (ME) 70 ± 84
(c)ÊAdequate (AD) 50 ± 69
(d)ÊIneffective (IN) 0 ± 49





ÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊ ÊÊÊÊÊÊÊÊ

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Under Budget Compliance Evaluation, program and sub-program wise budgeted
expenditure are compared with the actual expenditure, and the following marks are
assigned to each program:


*3&4#"    $%  

0 If actual expenditure exceeds budgeted expenditure by more than 10%.

1 If actual expenditure exceeds budgeted expenditure by more than 7.5 per


cent but less than 10 per cent.
2 If actual expenditure exceeds budgeted expenditure by more than 5 per cent
but less than 7.5 per cent.Ê
3 If actual expenditure exceeds budgeted expenditure by more than 2.5 per
cent but less than 5 per cent.Ê
4 If actual expenditure exceeds budgeted expenditure by less than 2.5%.
Ê
5 If actual expenditure is within the budgeted expenditure.

Under efficiency evaluation, budgeted outputs are compared with actual outputs, and
the following marks are assigned to each program.


*1&4#" $##   '$%  

0 If actual output falls short of budgeted output by more than 10 per cent.

1 If actual output falls short of budgeted output by more than 7.5 per cent
but less than 10 per cent.
2 If actual output falls short of budgeted output by more than 5 per cent but
less than 7.5 per cent.Ê
3 If actual output falls short of budgeted output by more than 2.5 per cent
but less than 5 per cent.Ê
4 If actual output falls short of budgeted output by less than 2.5 per cent.
Ê
5 If actual output is at least equal to the budgeted output.

Under effectiveness evaluation, budgeted outcomes are compared with actual


outcomes, and the following marks are assigned to each program. However, one has
to wait a number of years before the outcome results are available. Therefore, for
the next three years, effectiveness evaluation may not be feasible.





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*-&4#" $## % $%  

0 If actual outcome falls short of budgeted outcome by more than 10%.
1 If actual outcome falls short of budgeted outcome by more than 7.5 per cent
but less than 10 per cent.
2 If actual outcome falls short of budgeted outcome by more than 5 per cent but
less than 7.5 per cent.Ê
3 If actual outcome falls short of budgeted outcome by more than 2.5 per cent
but less than 5 per cent.Ê
4 If actual outcome falls short of budgeted outcome by less than 2.5%.Ê
5 If actual outcome is at least equal to the budgeted outcome.

After assigning marks for all sub-programs, actual marks obtained for all programs of
an Agency will be expressed as a percentage of total possible marks. The following
0 indicates the calculation of marks for an agency for compliance and efficiency
evaluation.

Total number of sub-programs = N


Maximum possible marks for both compliance and efficiency= 10N
Total marks obtained for compliance = M1
Total marks obtained for efficiency = M2

Percentage of Marks assigned to the Agency for compliance evaluation


= 100 * M1 / 5N = P1
Percentage of Marks assigned to the Agency for efficiency evaluation
= 100 * M2 / 5N = P2
Percentage of marks assigned for both compliance and efficiency evaluation
= (P1+P2)/2 = 100 * (M1 + M2)/ 10N

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To reiterate the exact definitions, outputs are the immediate or end results of a
project, whereas outcomes are the long term impact of the project on the society
after the completion of the project. For example, literacy rate is an outcome, number
of students is an output and number of teachers is an input. 2  %
   *'     
  6 7   "  0  " 
"           7  4 $
c
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ÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊ ÊÊÊÊÊÊÊÊ

Ê For definitions of inputs, outputs and outcomes, consult Tarun Das and E.
Sandagdorj (2007a). Also consult the Budgets of the Australian Government for any
Portfolio.

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Thus, we have the following three broad evaluations:

2  "    # $%  - c 0 provides 20 basic


questions each carrying 5 marks. Total marks obtained will be expresses as a
percentage which will be the score for strategic plan evaluation.

,2  "  9  #  $%  ± It has been explained


in section 2.3 above and the template is given in c 0,6Total marks obtained will
be expresses as a percentage which will be the score for strategic plan evaluation.

/"     $## % $%  ± It has been explained in


section 2.4 above and the template is given in c 0/6Total marks obtained will
be expresses as a percentage which will be the score for strategic plan evaluation.

For overall assessment a weight of 30 per cent will be given for strategic plan and
baseline evaluation (Annex-1), a weight of 20 percent will be given for strategic and
operational performance evaluation (Annex-2) and 50 per cent will be given for
budget compliance and effectiveness evaluation.


*7 " # 
'#$%  
Type of Evaluation Weights
1-A Strategic Plan Evaluation Weight: 10%
1-B Systems Development Weight: 10%
1-C Human Resource Development Weight: 10%
2-A Strategic Performance Evaluation Weight: 10%Ê
2-B Operational Performance Evaluation Weight: 10%Ê
3-A Program Budget Compliance Weight: 25%
3-B Program Budget Effectiveness Weight: 25%
Total 100%

    $  2%


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  "
(a)ÊEffective (EF) 85 ± 100
(b)ÊModerately Effective (ME) 70 ± 84
(c)ÊAdequate (AD) 50 ± 69
(d)ÊIneffective (IN) 0 - 49

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The Department of Fiscal Policy and Coordination (DFP&C) of the Ministry of


Finance may be made nodal department for conducting " 
#   $%   in association with all line Ministries and
budgetary agencies. The management process and system along with time
schedules are described in 5 6 To start with DFP&C of the MOF
will prepare a detailed guidelines and manual for the Budget Performance
Evaluation and would circulate the document among all agencies and line
ministries after approval by the Cabinet Committee.

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Administration (GSA), Office of the Chief financial Officer, 31 January 2005.

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Institute, Washington, D.C.

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Bank, Washington, D.C.

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Institution.

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No 23, February 2004; http://www.uregina.ca/sipp/

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2, July 2005. http://www.optimumonline.ca/

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Sciences, The Australian National University, Canberra ACT 0200.

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9  :::::::::::::::::::::::::::::::::::::::::::::::

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1. Do you have a Strategic Business Plan for your Agency? If Yes, answer the
following questions. Answers should be brief and to the point.   ' *  
   ?     . 4    5 5  * %  *' 
&  '#  6

ë1. Which is the period of your latest SBP? Does the SBP contain all the
components of a standard SBP as recommended by the MOF viz. i ,
ÿ 
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 Π ? If some components are missing, indicate those
components and give reasons for not developing those components.

ë2. Does any of the Millennium Development Goals (MDGs) concern your Agency?
If yes, indicate the MDGs which relate to your Agency. Have you considered these
MDGs and suggested measures to achieve those goals in your Strategic Business
Plan? If yes, give details.

ë3. Does your Agency have a Master Plan? If yes, for which period? Have you
linked SBP to the Master Plan? Give a brief account of these linkages.

ë4. Indicate briefly Vision, Mission, Values, Priorities, Strategic Goals and
Objectives.

ë5. Reproduce the SWOT Table from the Agency¶s SBP, if you have one.

ë6. Who are your clients? Is the Client base growing, shrinking or stable? Do they
need differentiated products, services, locations and quality? Are there significant
groups of potential clients who are not currently being reached? If yes, why? How
do you add value for clients and how can you serve them better?

ë7. Provide a current organizational chart of your agency?

ë8. Provide a list of the broad output groups indicated in your SBP. If the total
number exceeds 25, list the most important 25 outputs or output groups.

ë9. How well do your current information and communications technology (ICT)
systems assist in meeting your mission and long term goals? How is your Agency

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developing and strengthening the ICT and the skills and capabilities of the
workforce to meet these needs? Are there any critical management issues which
also need to be addressed?

ë10. List and rank the highest priority strategic initiatives and operational priorities
required for the success of your Agency. Identify any new proposals, anticipated
outputs and link them to your strategic plans.

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&96

ë11. Does your Agency have a system for continual monitoring and annual
evaluation of performance parameters recognized in your SBP and Annual Budget?
Are the annual Performance Evaluation Reports used consistently to justify funding
requests, management actions and legislative proposals? If yes, describe the
evaluation system and illustrate your reply on the basis of latest budget.

@)ÊÊ!Êenior agency managers meet at least quarterly to examine reports on


financial and performance information for all outputs/ programs of the Agency?
(Evaluation: 5 marks if meetings held at least once in a quarter, 3 marks if
meetings held at least once in six months, 2 marks if meeting held at least once in
a year, 0 marks if no such review meeting is held in a year).

ë13. Does your Agency have well designed plans to improve program performance
and efficiency each year? If yes, provide evidence.

ë14. Does the latest Annual Budget and performance documents incorporate
performance measures identified in the SBP and Master Plan? If yes, provide
evidence.

ë15. Does your Agency have a proper costing methodology? Does the methodology
report the full cost of all outputs accurately in the budget and performance
documents? If yes, describe the methodology.

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ë16. Do you have Performance Evaluation Reports at least for the middle level and
senior level officers? Are these Evaluation Reports used for placements, promotions
and training for officers? Are these Reports also used to direct program
improvements and hold managers accountable for those improvements? Provide
evidence for your answer.

ë17. Has your Agency implemented a comprehensive Human Capital Development


and Utilization Plan that is fully integrated with the agency¶s overall strategic plan
and annual performance goals? If yes, provide a brief account of the plan.

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ë18. Has your Agency analyzed the existing organizational structure from service
and cost perspectives and is implementing a plan to effectively develop, train,
deploy, restructure, recruit and retain employees? If yes, provide a brief account of
the plan.

ë19. Does your Agency used competitive sourcing, E-Gov solutions, as necessary;
and has processes to address future changes in business needs?

ë20. Does your Agency have succession strategies, including structured leadership
and talent pool development programs, and is able to close leadership competency
gaps?

2 '#   4 " "

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   ,  /
ë1 M11 ë11Ê M21 ë16Ê M31
ë2Ê M12Ê ë12Ê M22Ê ë17Ê M32Ê
ë3Ê M13Ê ë13Ê M23Ê ë18Ê M33Ê
ë4Ê M14Ê ë14Ê M24Ê ë19Ê M34Ê
ë5Ê M15Ê ë15Ê M25Ê ë20Ê M35Ê
ë6Ê M16Ê Ê  Ê 
ë7Ê M17Ê Ê  Ê 
ë8Ê M18Ê Ê  Ê 
ë9Ê M19Ê Ê  Ê 
ë10Ê M110Ê   Ê 
Ê Ê
Total Marks Sum of Sum of Sum of
obtained Marks Marks Marks
(M) (M1) (M2) (M3)
Ê Ê
Express M P1 = 100 * P2 = 100 * P3 = 100 *
as % of M1/ 50 M2/ 25 M3/ 25
maximum
marks
Grade your G1 G2 G3
agency9 Ê
Overall Marks for Parts 1, 2 and 3 M = M1 + M2 + M3
Express M as % of maximum marks P = 100 * M / 100 = M
Grade your agency Ê G

ÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊ ÊÊÊÊÊÊÊÊ

ÊGrades are determined as per the following Table:
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(a)ÊEffective (EF) 85 ± 100
(b)ÊModerately Effective (ME) 70 ± 84
(c)ÊAdequate (AD) 50 ± 69
(d)ÊIneffective (IN) 0 - 49
Ê

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On the basis of factual information, rank the following activities of your Agency on a
scale of 0 to 5. The rankings must be based on the following score card.

0 Approach had not been considered or attempted or does not exist.


1 Some evidence of individual initiative and unsystematic efforts.
2 Approach is planned and introduced in some areas in a limited way.
3 Systematic approach has been implemented in some areas and results are
under examination.
4 Approach has been implemented in some areas and results/outcomes have
been used to improve the planning and budgeting.
5 Approach used in most of the areas and results/outcomes have been used to
improve the planning and budgeting.


c62  " % 5c    4 "
 &4
1. Strategies and 1.1 Do you have a Strategic Business Plan? 
reviews
1.2 Do you have a Master Plan of your 
Agency?
2. Environment 2.1 Have you conducted recently any socio- 
economic and political environment analysis
for your Agency?
 2.2 Does your Strategic Business Plan contain 
a SWOT analysis?
3. Clients 3.1 Have you conducted any clients¶ needs 
assessment and satisfaction surveys?
3.2 Do you have a permanent and 
independent unit to deal with grievances and
complaints of your clients?
4. Other stakeholders 4.1 Do you conduct multi stake holders' 
consultations/ workshops regularly?
4.2 Have your Agency formed focus groups 
for the services of your Agency?
5. Regulation 5.1 Has there been any regulatory review of 
the activities/ functions/ programs of your
Agency?

5.2 Has there been any review of the 


activities/ functions/ programs of your
Agency by any Committee of the Parliament?
6. Policy regime 6.1 Is there any Ministerial Statement on the 
vision, mission, objectives and scope of
functions of your agency?
6.2 Have the donors made any review of 
functions of your Agency?

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7. Service delivery 7.1 Have you published any Service Charter 


indicating rights of your clients?
7.2 Have you conducted any benchmarking 
analysis for the cost and quality of the goods
and services supplied by your Agency?
8. Review plan 8.1 Have you signed performance 
agreements with the MOF?
8.2 Have the programs been audited by to 
audit authority?
( "#c" '#2  " #  $%  

Total Marks obtained Sum of


(M1) Marks
Express M1 as % of = 100 * M1/
maximum possible 80
marks (i.e. 80)
Grade your agency10 G1
 
69  % 5c    4 "
 &4
9. Work culture 9.1 Is their written code of conduct for the 
staff?
9.2 Do the senior officers hold review 
meetings regularly with subordinate staff on
works plan?
10. Communication 10.1 Does the Agency produce an Annual 
Report every year?
10.2 Does the Agency have a Website for 
public information?
11. Organization 11.1 Does the Agency have an updated 
structure organization chart?
11.2 Does the Agency have written work 
charts and allocation of works for all staff
members?
12. Reporting lines 12.1 Does the Agency have written 
delegation of powers?
12.2 Does the Agency follow the principle of 
Chinese Wall11?
13. Human resources 13.1 Does the Agency have an updated 
Manual on human resource development and
utilization?

ÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊÊ ÊÊÊÊÊÊÊÊ

ÊGrades are determined as per the following Table:
 "##  2
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(e)ÊEffective (EF) 85 ± 100
(f)Ê Moderately Effective (ME) 70 ± 84
(g)ÊAdequate (AD) 50 ± 69
(h)ÊIneffective (IN) 0 - 49
Ê

ÊÊ

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 13.2 Does the Agency have permanent 


training program for skill development?
14. Process and 14.1 Does the Agency have an updated 
systems Manual on general rules and procedures for
the Agency?
 14.2 Does the Agency have a definite plan for 
ICT upgradation?
15. Controls and 15.1 Does the Agency have computerized 
metrics government finance information system for
accounting and auditing?
 15.2 Does the Agency have general 
management information system (MIS)?
16. Expenditure and 16.1 Does the Agency have a definite plan 
asset management and program for asset management?
 16.2 Does the Agency conduct regular 
analysis for management of agency
overheads?
( "#c" '#9  #  $%  

Total Marks obtained Sum of


(M2) Marks
Express M2 as % of = 100 * M2/
maximum possible 80
marks (i.e. 80)
Grade your agency G2
(as given in footnote
11)
 
9%" " 

Total Marks obtained M=
(M) M1 + M2
Express M as % of = 100 * M/
maximum possible 160
marks (i.e. 160)
Grade your agency G2
(as given in footnote
11)


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To reiterate the exact definitions, outputs are the immediate or end results of a
project, whereas outcomes are the long term impact of the project on the society
after the completion of the project. For example, literacy rate is an outcome, number
of students is an output and number of teachers is an input. 2  %
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Ê For definitions of inputs, outputs and outcomes, consult Tarun Das and E.
Sandagdorj (2007a).

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For overall assessment, a weight of 30 per cent will be given for strategic plan and
baseline evaluation (Annex-1), a weight of 20 percent will be given for strategic and
operational performance evaluation (Annex-2) and 50 per cent will be given for
budget compliance and effectiveness evaluation.

% of Marks Weighted Grades
Weights Marks in total percentage
Type of Evaluation
obtainedÊ marks in the
category
Strategic Plan 10%Ê 10% * P1 G1
1-A M1 P1
Evaluation
Systems 10%Ê M2Ê P2Ê 10% * P2Ê G2Ê
1-B
Development
Human Resource 10%Ê M3Ê P3Ê 10% * P3Ê G3Ê
1-C
Development
Strategic 10%Ê M4Ê P4Ê 10% * P4Ê G4Ê
2-A Performance
Evaluation
Operational 10%Ê M5Ê P5Ê 10% * P5Ê G5Ê
2-B Performance
Evaluation
Program Budget M6Ê P6Ê 25% * P6 G6Ê
3-A 25%
Compliance
Program Budget M7Ê P7Ê 25% * P7 G7Ê
3-B 25%
Effectiveness
Total 100% M P P G

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(e)ÊEffective (EF) 85 ± 100
(f)Ê Moderately Effective (ME) 70 ± 84
(g)ÊAdequate (AD) 50 ± 69
(h)ÊIneffective (IN) 0 - 49

There will be another category called ³  :      ´ when an


Agency does not have performance measures that have been agreed by MOF either
for baselines or for the assessment year.

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6    2

Three line ministries of the Government of Mongolia viz. Ministry of


Education, Culture and Science (MOECS), Ministry of Food and Agriculture
(MOFA) and the Ministry of Social Welfare and Labor (MOSWL) under the
guidance of the World Bank ECTAC Project have introduced Program Budget
for the budget year 2008. These budgets are based on Korean system of
Program Budgeting introduced in 2005 also with the help of the World Bank
consultants + &6X ,!!1 X  ",!!.6

Program budgeting as a concept belongs more to the realm of budgeting


infrastructure than to the frontline of topics and best practices in budgeting--
examples of which include performance-based budgeting, accrual output
budgeting (AOB), Activity-Based-Costing (ABC) or multi-year budgeting.
Present paper discusses basic concepts and structure of a Program Budget,
methods for its effective implementation and methodology for assessment of
its performance. However, this is just an introduction to the subjects. The
detailed methodological paper on these issues will be prepared next month.

67  " A

IMF Manual for Fiscal Transparency defines B as the ³  !
            !     $4 +
Programs are considered as the basis for budget appropriations and
allocations of resources for the line ministries andother budgetary agencies.

6,7  " " "A

The traditional input budgeting is in fact the proverbial "$ *$ " of annual
spending, where funds are allocated by traditional line-item budgets to
agencies, but it does not indicate what the money actually achieves. Thus
under line-item budgeting, while the budget and audit officers know what
inputs are being purchased, they have no knowledge of what activities are
being performed for what purposes, and ultimately what outputs or outcomes
are being purchased. A common first step for many countries towards
opening the black box of spending is to adopt a program classification of
spending, and introduce "  *" ". Program Budget seeks to
manage fiscal resources more effectively by identifying and prioritizing
institutional goals and providing funds towards those programs which best
support these goals and objectives.

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The starting point for most forms of performance budgeting, including


Accrual Output Budgeting (AOB), is "  *" "  which was the
standard public budgeting practice throughout Australia in the 1980s prior to
the adoption of AOB. AOB incorporates most of the former program
budgeting framework. The annual government budget documents under AOB
report the breakdown of funds allocated to broad output groups within each
Department, very much like the former µprograms¶13. These output groups
are groups of related outputs designed to deliver the same outcome14. Each
broad output group comprise a number of sub-output groups, like the former
µsub-programs¶.

Budgetary allocations for the separate output groups are not binding.
Instead, parliamentary appropriations for departmental outputs are µglobal¶,
just as they were under the former program budgeting regime15. In other
words, parliament approves for each department one aggregate sum to cover
all the outputs for which the department is responsible, but has the flexibility
to reallocate funds between outputs during the year in response to
unanticipated events and as per legal requirements for accounting and
auditing.

Although AOB has its roots in program budgeting, it differs from the program
budgeting in many respects. First of all, it incorporates private business and
competitive market environment in government activities to ensure
efficiency. Essentially, it builds a market-type superstructure upon program
budgeting foundations (7c
3). In this respect, it differs considerably
from the forms of performance budgeting which operate in other countries
and do not generally regard agency profit results as a key performance
measure. To take an example, in the USA under the system of µperformance
based program budgeting¶ the annual budget for each agency passed by the
legislature includes only output and outcome targets, but no prices. The
United Kingdom has developed since 1998 a system of Public Service
Agreements and Service Delivery Agreements between the Government and
agencies linked to the budget. In Australia, New South Wales is the only
state not to have adopted accrual output budgeting.
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Another important aspect of the Australian AOB, as compared to program


budgeting, is that the capital appropriations to departments have now been
re-labeled as µequity injections¶16. Ministry of Finance asserts that, in addition
to equity injections, departments like private corporations may have access
to two main alternative sources of capital funding. The first is the so-called
µdepreciation-based¶ capital funding, which is a draw-down from the
accumulated depreciation reserves. The other is the µrearrangement of the
asset structure¶, an accounting jargon for funds derived from departmental
asset sales or disinvestment or privatization (*   ,!!,.
Consequently, Australian agencies, like private enterprises, enjoy
considerable degree of freedom for new investments.

So-called µcapital charging¶ has also been introduced by most of the states in
the Australian AOB system. Capital charging is a private-sector idea to
include it as a part of the output cost to reflect return on capital. Its first
application to the public sector appears to have been by the British National
Health Service (NHS). New Zealand subsequently extended capital charging
to the whole budget sector. The idea is that, in addition to depreciation, a
type of µinterest¶ charge is levied upon departments for the use of the capital,
particularly in physical assets. The rate of the capital charge is supposed to
reflect the opportunity cost of capital provided to Departments, and it is
expected that that the Agencies to which the government provides capital
should earn at least a µnormal¶ rate of return. Proponents of capital charging
argue that it would reduce wasteful capital expenditure and encourage the
identification and sale of idle and surplus assets.

Clearly, in a budgeting system based upon output prices, it is logical to treat


the opportunity cost of capital as a component of cost in price-setting.
Accordingly, the State governments which impose capital charges treat it as
an µabove the line¶ expense in operating statements. However, the
Commonwealth Government takes a different approach, treating the capital
charge as a µbelow the line¶ entry, treating the capital charge equivalent of a
profit dividend paid to shareholders.

,6, # #c9  " "

The above analysis suggests that the µmarket¶ principle of funding based on
output prices can only be selectively applied in the public sector. In addition
to the distinctive µmarket¶ aspects of AOB, the system has led to a renewed
effort to improve and extend performance measures and indicators.
Considerable work is being undertaken in the Australia, Canada, New
Zealand, UK and USA to articulate the linkages between outputs and
outcomes, and strategy. Moreover, it has been associated with a major drive

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to shift public sector accounting in Australia onto an accrual basis: a step


which arguably has many benefits in other areas, including fiscal policy
(Robinson, 2002).

,6/& #" " "

Although program budgeting is the first stage of Accrual Output Budgeting,


the ultimate objective of any department, Program budget is better than
other forms of traditional budgeting models17 such as   
 
8 $
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 + Program budget has the following basic features:

1.Ê There is a focus on organizational goals and objectives, and budgetary


resources are allocated according to agency¶s objectives and priorities.
2.Ê There is focus on Programs/ Outputs/ Outcomes that support best
these goals and objectives.
3.Ê It allocates expenditure by these programs and sub-programs.
4.Ê It assesses results on the basis goals and objectives.
5.Ê The system can be easily applied to make cost-benefit analysis.
6.Ê Thus the budgeting focus shifts from line items to programs.
7.Ê This prompts line ministries to define objectives and match activities
and resources to achieve outputs/ outcomes as per legal mandate.
8.Ê Program budget also acts as a tool for granting greater autonomy and
responsibility consistent with transparency and accountability.

,6#" " "

(i)Ê Basis for supporting enhanced fiscal discipline.


(ii)Ê Facilitates decision-making for resource allocation.
(iii)Ê Organizes budget around government policy priorities.
(iv)Ê Acts as a mechanism to focus on efficiency and performance.
(v)Ê Enhances transparency and is user friendly for stakeholders.
(vi)Ê Enhances control and accountability for the budget office.
(vii)Ê Affords greater autonomy and flexibility to spending agencies.

,6. #" " "

 Ê May create confusion if programs are not properly defined or there are
too many programs or some programs overlap.

Ê Program management and implementation may be difficult if it is not
supported by proper infrastructure.
 Ê May not be effective if there is no Program Assessment Rating Tool.


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³    

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 )18´ This was the
question raised in 1954 by David Novick, the most influential proponent of
program budgeting during the post-World War II period. More than half a
century later, the same question can still be asked, because there is neither
clear-cut definition of a program budget nor general consensus on what it
does. Novick was perplexed by various applications of the program concept.
He cautioned that: ³(  ÿ 
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1  
!  ´ (David Novick 1954). In other words, a program
is whatever is labeled a program, and a program budget is any budget that is
so designated.

Concept of program budget is simple, but its implementation becomes


difficult sue to the multiplicity of governmental purposes. For example, what
is the basic purpose of money spent on public schools? Is it to educate
children, or to prepare them for a livelihood or adulthood, or to mold them
into competent and responsible citizens? Each objective is promoted by
public education, but each leads to a different needs and different structure
of budget accounts. As a government can have only one program, some
objectives will inevitably be crowded out by a single program structure.

The fuzzy definition of programs and the multiplicity of objectives have


forced some governments to spend several years in searching for the ideal
program structure. The final result is a hybrid to protect diverse interest
groups: some programs are organization units, some are overhead activities,
some are processes, and others are purposes.

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Annual Program Budget needs to be integrated with the Medium term


Expenditure Framework (MTEF).
* shows that there are five
components of the MTEF viz. Macro-Economic Projections, Medium-Term
Strategic Plan, Top-Down Budgeting, Performance Management and Annual
Budget. While these components are integrated in MTEF, each has its own
accounting basis and products. These are arrayed from the most to the least
aggregated. Thus, macro-budgetary projections, the first step in the
framework, pertain to spending totals, while the annual budget, which is the
final step, deals with specific activities. There is a corresponding progression
of activities and decisions, from the most to the least aggregated process.

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*, provides the basic structure of program budgeting on the basis of


top-down approach, and provides an example with respect to the Ministry of
Education, Culture and Science (MOECS).


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Ministry Of Education, Culture and
Level-1 Ministry
Science (MOECS)
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Level-3 Sub-function #
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Level-4 Program Services for end-users

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Level-5 Output Kindergarten service

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(a) Financial budget (in terms of staff
(a) Cost estimates;
cost, goods and services, capital cost,
Level-6 (b) Performance
subsidies and transfers);
parameters
(b) Number of children to be covered.

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  describes the process and sequence for preparation of program
budget.

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The Program Assessment Rating Tool (PART) is a diagnostic tool used to


assess the performance of programs and to identify actions to improve
program performance. PART assessments review overall program
effectiveness, starting from the program design and examining its
implementation process until its completion and end results. Once completed,
PART reviews help to make appropriate decisions for the next year¶s budget
so that results of a program improve continuously over its life
span. Agencies are held accountable for implementing PART follow-up
actions and improvement plans, for each of their programs.

In this report, we present a modified version of the PART system of the USA
Federal Government, which can be applied to evaluate the programs of the
government of Mongolia. In the USA the system was introduced in July 2002,
when the Director of the Office of Management and Budget announced
development of a rating tool, called PART, for formally evaluating the
effectiveness of federal programs.

6c
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The PART is designed to provide a consistent approach to assessing and


rating programs across the government.
 c
 ?    is
divided into four sections:

1. Program Purpose and Design,


2. Strategic Planning,
3. Program Management, and
4. Program Results/ Accountability.

Each question in the first three sections of the PART is answered in 
ED: #  6 ëuestions in section 4 (Program Results/Accountability)
may be answered as E 8"$0  2 $0  :6 When a PART
question is answered, there should be a brief explanation that provides
relevant evidence substantiating the answer. The questions within each
section are given equal weight.

The PART sets a very high standard for compliance for each question. The
burden of proof for a Yes answer lies on the Agency to show that the
program has fully met the evidentiary requirements in order to award a Yes.

Each question requires a clear explanation of the answer and citations of


relevant supporting evidence, such as agency performance information,
independent evaluations, and financial information. Responses must be
evidence-based and objective and not rely on personal or subjective
impressions or generalities. Thus, a    answer must be definite and reflect a
high standard of performance.

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Points are awarded to a program based on the answer to each question, and
an overall rating of effectiveness is then estimated by using the following
weights.

weight: 20%
I. Program Purpose & Design
weight: 10%
II. Strategic Planning
weight: 20%
III. Program Management
weight: 50%
IV. Program Results/Accountability

6/
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The PART scores are converted into 5 categories of possible qualitative


ratings viz. Œ!! i
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by using the following scoring bands.

 "  "
(a)ÊEffective 85 ± 100
(b)ÊModerately Effective 70 ± 84
(c)ÊAdequate 50 ± 69
(d)ÊIneffective 0 ± 49

In addition to these four categories of ratings, there is a category of ³Results


Not Demonstrated´, if the program does not have performance measures
that have been agreed-upon by MOF, or if the measures lack baselines and
performance data for the assessment year.

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Program Evaluation Review Technique (PERT)is also known as PERT Chart. It


is a project management tool used to plan, schedule and co-ordinate plan.
Sometimes, it is referred to as the Critical Path Method (CPM).

PERT chart is basically a detailed action and business plan to turn budgeted
program into actual results. Business action plans are an essential part for an
effective program implementation and ensures that the budgeted outputs are
actually produced. It involves two stages:


Ê c  to link long-term outcome goals with actions,
activities and initiatives and identify priorities, resource
allocations, projects and program components.

 Ê c5   that documents priority actions, resource plans,


principal roles and responsibilities, project designs, tasks, goals,
measures, targets, work schedules and milestones.

There are two types of written business plans:

  9     Are typically implemented by the head


quarter or top management and supervisors and include
policies, procedures, methods and operational rules.

 
    Also called Business Action Plans (BAPs): Are
typically implemented by the program managers and field
officers and have shorter time frames, and require detailed and
specific day-to-day activities to implement a program. It
specifies what will be done, by whom, when, how and with what
cost, and how will output be measured. It fully defines the
implementation process and time schedules of a program.

.6
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1.Ê Identify the Agency or the Organisation who is responsible for


implementation of the Program.
2.Ê Select a Team Leader for the Program.
3.Ê In consultation with the Team Leader form a Team consisting of
operational and tactical members (including multi-disciplinary
and cross-functional service and staff members).
4.Ê Identify roles and responsibilities of each member of the Team.
5.Ê Plan milestones of business results for the program.
6.Ê Hold brainstorming sessions with all members of the Team.
7.Ê Select the most effective and efficient action plan.
8.Ê Document detailed action plan.

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7   c   

There is no unique format for documenting a Business Action Plan.


Depending on the special requirements of a program and the work culture of
the implementing agency, a Business Action Plan can be prepared for a
particular project. Most importantly, an effective Business Action Plan will be
clear, concise, easily understood by team members, and cover the following:

(a)Ê Agency or the organization responsible for the implementation


of the program.
(b)Ê Team Leader and other members of the Team
(c)Ê Specific roles and responsibilities of each member of the Team.
(d)Ê The support from the Headquarter.
(e)Ê Long term outcome goals that will be achieved by the program.
(f)Ê Immediate outputs that will be produced during the life span of
the program.
(g)Ê All relevant actions, activities or initiatives necessary for
successful implementation of the program.
(h)Ê Identify corresponding milestone events, work schedules and
timeframe for each action.
(i)Ê Identify resources required (e.g. funding, manpower, goods
and services, contract support, new capital equipment etc.)
(j)Ê Identify how success will be measured (i.e. performance
parameters and measures) and the target (i.e. performance
goals) and interim targets to show progressive achievement
toward the performance goal.




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36?  #2#     #
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36     

In February 2008 the IMF Fiscal Affairs Department Report on B i  

   2c 
!  ! 
      
prepared by the IMF Technical Assistance Mission Team composed of Messrs.
Holger van Eden (Head of the Team), Regis Chapman, Dick Emery and Justin
Tyson has concluded that:

ùThe mission strongly supports the movement towards medium-term


program budgeting instigated by the World Bank ECTAC project. The move to
medium-term budgeting will enhance budgetary planning and show the
consequences of expenditure proposals more clearly. Program budgeting will
allow much better insight in the policy direction of line ministry budgets and
enable linking to performance targeting.´
Ê
BThe World Bank proposals do require some simplification, sequencing and
parallel development of financial management capacity in line ministries and
MOF. In the report we sketch the possible sequence of the major elements of
the reform agenda over the period 2008±2010.´

In addition to the suggestion given by IMF, priority action on the part of the
government of Mongolia is required on the following implementation issues
for successful implementation of program budgeting in Mongolia:

1.Ê Effective implementation needs Full Co-operation between the MOF,


Line Ministries and the spending agencies.
2.Ê General Consensus and commitment at high level of executive and
legislative and among stakeholders.
3.Ê Preparation of detailed blueprint (containing Manual & Guidelines) for
Program Budget (PB).
4.Ê Integrating Program Budget with the Medium Term Strategic Plans and
Medium Term Expenditure Framework (MTEF).
5.Ê Avoiding piecemeal approach and preparing a blueprint for gradual and
steady coverage of all Agencies under PB over the years.
6.Ê To ensure that the spending agencies design their own program
budgets with cooperation and advice from MOF.
7.Ê Developing Program Evaluation Review Technique (PERT)
8.Ê Developing Program Assessment Rating Tool (PART)

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36,8 #  ##   

Various governments across the globe have been introducing program


budgets over many decades, including Russia and Brazil in the past decade
and more recently, the Republic of Korea (RoK). A recent book entitled
³
Ê

Ê Ê   Ê  
&Ê edited by John Kim and
published by the Korean Institute of Public Finance and the World Bank
(Seoul, 2007) summarizes key lessons from the global experience, and offers
practical advice to countries who are in the process of introducing program
budgeting. Some practical lessons from the book include the following:

36,6"  %  


Ê  "  # %% *" "Ê

Program budgeting is not simply about changing the way a budget is


presented, but about changing the way policy officials, the public and
government staff think of the government, and how they plan, manage and
budget. Each line ministry, and agency within it, need to develop a strategic
planning exercise and a program structure for their budget and to relate the
program budget to the objectives of the organization and the government.

 Ê + 74# &9     

ÊAn effective program budgeting system cannot be developed centrally by


the ministry of finance alone6It needs to be developed jointly by MOF and a
line ministry in consultation with all stakeholders.

$ % 8   ' ##           4 54



ÊPrograms must be owned by the ministries6 This implies that the line
ministry management and staff, and not consultants, must take the lead for
classification and development of programs, although the advice and
guidance of the consultants will be valuable.

$,%   #5   * '

This implies that a country should not simply import a program classification
from another country and try to adopt it.

$% 2 *  '  #         

While some effort in developing a program structure is important, developing


the perfect structure is not essential before introducing a program budget.
However, it should not be such a light exercise that the program structure
changes annually. Mexico has over 10,000 program outcome indicators in its
annual budget, but over the past few years the programs and indicators have
changed annually. The result is an inability to track performance over time,

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or hold anyone accountable for results. Some degree of continuity and


consistency is required over time for the program classification to be useful.

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 4   5

Program budgeting will lead to demands for new data and information,
improved IT and skilled manpower for tracking performance results. Agencies
and MOF must be prepared to spend more money for strengthening their IT
system and recruiting more technical manpower.

36,6,"   " 

 "   *5     



One failure in the past had been that centrally developed program structures
are imposed upon many ministries and local governments. As a result, no
one agency is responsible for achieving program objectives and no one
manager is accountable for results. This undermines managerial
accountability and effective linkages among objectives, activities and funds.

(b)Ê     *  " 

This does not mean that one must adopt output budgeting or full accrual
accounting or activity-based-costing. It simply means that a program budget
must reflect at least all direct costs such as staff, materials, utilities and
other services.

(c)Ê c"  "    *" 6

All inputs leading to the output or outcome under a program need to be


taken into account. This will entail direct labor, money (for indirect costs
comprising goods and services), transfers and subsidies and capital cost.

 c" *"  4#  #   6



A good budget classification should take care of the following requirements:
ł 8" Provide a legal basis and structure for the approval of the
government budget by legislature.
ł c   % Identify the responsibility and authority of all players in
the management and implementation of the programs within the line
ministries and agencies.
ł     Facilitate government budgeting, accounting, reporting, and
auditing by making detailed classification of revenues and expenditures, and
integrating the same into the government chart of accounts.
ł c '  Facilitate the analysis of the impact of the program on the
economy as a whole and in the functions in which governments decide to
intervene through regulatory activities or direct delivery of services.

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ł & "  Improve efficiency in resource use on delivering services, by


providing and monitoring performance indicators.

To address these requirements, four types of budget classifications have


been developed. These classifications are: (i) functional; (ii) organizational or
administrative; (iii) program or operational; and (iv) input or object or
economic or accounting, normally referred as economic classification.

36,6/" '# & "  



  F      "  *"     0    "
 

As with any public sector reform, if program budget is undertaken primarily
as an expenditure cutting measure, there will be strong resistance from the
line ministries and agencies for its introduction.

* c *"   "   %    

Given that program budgeting requires several years of persistent efforts to


bear fruits, Annual budget ceilings, especially hard budget constraints, can
help motivate line ministries to improve efficiency of spending and to relate
programs to strategic goals and objectives.

 %       

In introducing a program budget, ministries will need support and advice


from the Ministry of Finance on analytical tools. This may include producing
detailed guidelines and manuals and provide practical training on the
program structure. For example, international development assistance
agencies have for many decades employed the ³logframe,´ or logical
framework model, as an aid to project design. The logframe is a four-by-four
matrix that adds some discipline for formulation of projects.

ÊÊ

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  26
slides, Power Point Presentation at the Fiscal Management Reform Workshop,
Istanbul, Turkey, June 6-8, 2005.

"  ##' ,!! !   


 
  Performance
Management Institute, ,!!6

 
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c    (  .c (/ 
   Œ   ÿ ( 9
.Π(/ pp.1-28, ADB Capacity Building Project on Governance Reforms,
Ministry of Finance, Government of Mongolia, Ulaanbaatar, May 2008.

9c     #      c      c 


   ÿ *DOFA (Canberra).

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, DOFA (Canberra).

9c     #      c      c 
c    ÿ *, DOFA (Canberra).

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;$ *$ ; !
 pp.1-3, Fiscal Affairs Department, IMF Website.

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        IMF Technical Assistance Mission Team, Fiscal
Affairs Department, IMF, Washington D.C., February 2008

(  2%  c     ,!!. !   i 
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PP.1-108, Office of the Chief Financial officer, Federal Government of USA,
January 31, 2005.

X + &6,!!1 edited.  '   
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  6  " pp.1-281, Korea Institute of Public Finance
and the World Bank, Seoul, Korea.

9##  # & "     "  ,!!1   c   
(  
  +5 vii+pp.1-82, Executive Office of the President,
United States of America, Washington D.C. 20503, January 29, 2007.

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The consultants desired to conduct two-day workshop on the above


mentioned subjects in June 2008. But, due to the general election scheduled
to be held on the 29th June 2008, the proposed work conducted could not be
conducted. Here we present a detailed course outline and scope for the
training program, which could be repeated for the officials engaged in
preparation of program budgets and monitoring and evaluation of budget
performance.


 9* % 2# 

The basic objective of the course is to improve the following areas of


professional competence of the government officials in the line ministries of
the central government, Aimags and Agencies:

(a)Ê c  " %% the course aims to impart, to the participants,


the current state-of-the-knowledge on program budgeting and budget
performance evaluation, so that it enhances their understanding and
ability to prepare program budgets and to monitor and evaluate
budget performance.
(b)Ê c    %, the course aims to increase sensitivity of the
participants about the impact of Millennium Development Goals,
governance reforms, poverty reduction and growth strategy on the
preparation of program budgets.
(c)Ê c   4  % the course aims to strengthen the participants¶
leadership and capability for problem solving, team works and
communication skills and to make them aware of the principles and
values of modern planning, budgeting and systems management.
(d)Ê Accordingly, the course encourages  % *%    
   to both teaching and learning.

,8 "9  

(a)Ê %     %     " of the basic concepts,


scope, analytical framework, applications and constraints for
preparation of program budgeting and monitoring and evaluation
methodology and systems for budget performance evaluation and
program assessment and program review.

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(b)Ê % 4    *   for analytical presentation,


networking and teamwork through group discussions, case studies and
workout sessions.

(c)Ê More emphasis will be laid on     " *    ,


practical issues, operational problems and prospects of program
budgeting and performance based budgeting rather than abstract
theoretical discussions and complicated analytical and mathematical
models.



/""'

(a)ÊTeaching techniques will consist of formal lectures, power point


presentations, case studies, workout sessions and preparation and
presentation of group project reports.
(b)ÊSelected case studies would be given so as to facilitate participants to
relate to theoretical concepts with real life situations in program
budgeting and budget performance evaluation. The participants would
present and discuss these case studies in the class.

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*Ê(!Ê)**+Ê
1.4Ê Report at 1 is translated in Mongolia by E. Sandagdorj, SPE.
1.5Ê Report at 2 is translated in Mongolia by E. Sandagdorj, SPE.
1.6Ê ADB Project Terminal Report, Part-1, Executive Summary, Major
Conclusions & Recommendations, pp.1-74, Mar 2008.
1.7Ê ADB Project Terminal Report, Part-2, Strategic Planning, Output
Budgeting, Accrual Accounting and Benchmarks, pp.1-74, Mar 2008.
1.8Ê ADB Project Terminal Report, Part-3, Financial Planning and Policies,
Core and Non-Core Functions, and Action Plan, pp.1-74, Mar 2008.
>Ê ADB Project Terminal Report, Part-4, BudÊ 
Ê 

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Management Institute, ,!!6

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  : —
;$ *$ ; !
 pp.1-3, Fiscal Affairs Department, IMF Website.

(  2%  c     ,!!. !   i 


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PP.1-108, Office of the Chief Financial officer, Federal Government of USA,
January 31, 2005.

X + &6,!!1 edited.  '   
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'  
  6  " pp.1-281, Korea Institute of Public Finance
and the World Bank, Seoul, Korea.

9##  # & "     "  ,!!1   c   
(  
  +5 vii+pp.1-82, Executive Office of the President,
United States of America, Washington D.C. 20503, January 29, 2007.

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8  #$0   

c   %   4

1.Ê Mr. Adrian H. Ruthenberg, Country Director, Mongolian Resident
Mission.
2.Ê Mr. Jan Hansen, Financial Sector Specialist, Country Coordination,
Governance, Finance and Trade Division, and the Program Officer for
the Second Phase of the Governance Reforms Program and the
Capacity Building Reforms, ADB Hë, Manila.
3.Ê Mr. Peter M. Robertson, Evaluation Specialist (Governance and
Capacity Development), Operations Evaluations Department, ADB Hë,
Manila.
4.Ê Mr. Scott Bayley, Evaluation Specialist, Operations Evaluations
Department, ADB Hë, Manila.

    &  ' 

5.Ê Mr. Holger M. Van Eden, Senior Economist, Public Finance Management
Division, Fiscal Affairs Department, International Monetary Fund,
Washington D.C.
6.Ê Mr. Gary Jones, Government Finance Division, Statistics Department,
International Monetary Fund, Washington D.C.
7.Ê Ms. Khulan Buyankhishing, Economist, Office of the IMF Resident
Representative Office in Mongolia, Ulaanbaatar.

&  '#  

8.Ê Mr. Batjargal Bazarsuren, DG, Fiscal Policy & Coordination Dept.
9.Ê Mr. Nymaa Buyantogtokh, Director (Expenditure), FP&CD
10.Ê Ms. Enkhtuul Khurel, Project Coordinator, ADB Gov Reforms Project.
11. E. Sandagdorj, National Consultatnt on SBP.
12. D. Tsogtbaatar, Director of Public Administration Department of MOF
13. J. Jargalsaikhan, Director-general of Economic Policy Dept, MOF
14. J. S. Myagmardash, Director of Consolidated Budget Planning Division
15. D. Oyun, Director of Monitoring and evaluation Division, MOF
16. G. Batkxurel, DG of Macroeconomic Policy & Coordination Dept.
17. B. Daajamba, DD of Accounting Policy and Control Department
18. D. Nanzaddorj, Deputy Director of Treasury Department
19. B. Ganbold, DD of Financial Policy and Coordination Department
20. N. Ganerdene, Senior Specialist of Public Administration Department
21. D. Tsedenbal, Senior Specialist of Public Administration Department
22. E. Selenge, Specialist of Procurement Department
23. Ts. Zolzayaa, Specialist of Foreign loans and aid Policy and
Coordination Dept.
24. I. Erdenesaikhan, Specialist of Legal Department

    ! "#$c%


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25. B. Uranbaigali, Specialist of Public Administration Department


26. Z. Bayanmonkh, Specialist of Public Administration Department
27. Mr. Ulziisaikhan Dash, Economist, Fiscal Policy Department
28. Ms. Munkhtseren Sharav, Officer in Charge of MDG monitoring and
localization.
29. R. Batjargal, Senior economist of A&S department, MOF
30. Ts. Zorigtbat, Specialist of Economic Policy Dept, MOF
31. B. Myagmarsuren, Deputy director of Procurement Department, MOF
32. P. Ganchimeg, Specialist for Socila welfare sector budgeting, FPC
Dept, MOF
33. J. Enkhzul, Specialist for Health Sector Budgeting, FPCD, MOF
34. A. Mandakhnaran , Specialist of FPC Dept, MOF
35. Munkhtuul, Specialist (Education, Culture & Science), FPC Dept, MOF
36. Tsedenbal, Senior specialist on SBP of Administration Dept, MOF
37. G. Batbayar, Specialist for Revenue division, FPC Dept, MOF
38. Ms. Bolormaa Gochoosuren, Officer, Economic Policy Division, MOF.
39. Ms. Erdenesan Endev Ochir, Sr. Economist, National Statistical
Institute.
40. Mr. Bat Bayar, Deputy Auditor General, Audit Office.

&  '#$    2  &9$2



40. Ts. Davaasuren, DG, Department of Economics and Finance
41. Ms. Erdemchimeg Sumiya, National Consultant for Public Exp.
Management
42. J. Otgonbat, Specialist of Monitoring, Supervision and Control Dept,
MOECS
43. J. Ganbaatar, Senior economist of FE Dept, MOECS
44. T. Sarantuya, Specialist (Planning & Reporting), Public Admn Dept,
MOECS
45. Kh. Gantsetseg, General accountant and specialist of FE Dept,
MOECS

&  '#2 7# 8*&9278

46. Ms. Nyam Ayush, Director, Monitoring Department


47. Chief, Accounting Department
48. Expert on Strategic Planning
49. Expert of Accounting
50. Expert on Social insurance
51. Mr. Dunkhree Batmonkh, Senior Financial Management Specialist,
World Bank Governance Assistance Project, ECTAC and PHRD Projects

7 4$
c  % 2% # 

52.Ê Darrell Freund, Functional Review Adviser
53. Clive Parry, International Public Administration Consultant
54. Ms. D. Khangal, Functional Review Consultant

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55.Ê Ms. Erdemchimeg Sumiya, National Consultant, Public Exp.
Management;
56.Ê Ms. Helen E. Tilley, International Consultant, World Bank ECTAC
Project.
57. Mr. Dunkhree Batmonkh, Senior Financial Management Specialist,
World Bank GAP.
58. Mr. Benjamin Diokno, ECTAC, MOSWL.
59. Mr. Mauro Napdonno, ECTAC, MOESC.
60. B. Tugoldor, Local Expert, Short and Medium-term Budget Planning,
WB, ECTAC Project.
61. S. Dorjhand, Project coordinator of the WB ECTAC Project
62. T. Batsukh, Project coordinator of the WB ECTAC Project
63. Enkhbat, Local expert on the WB ECTAC Project

 #   
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64.Ê Mr. Jim Ramsey, International Consultant (IT development for budget
preparation)
65.Ê Mr. David Lowey, International Consultant (IT development for
auditing and output costing)
66.Ê Ms. Bolormaa, National Consultant
67.Ê Mr. Oyunbaatar, National Consultant
68. Ms. Tsolmon, Functional Specialist, Citicom
69.Ê Mr. Jugdernamjil, IT Expert, Citicom
70. Batdelger, Local consultant on software reviewing, MOF

): "  9##  ) *  & " 



71. Ms. Pratima Mehta, UNDP Regional Coordination at Ulaanbaatar.
72. Dr. Dilli Bhattarai, Chief Technical Adviser (MDG), UNDP.
73. Ms. Tsedev Erdenchimeg, National Project Manager, UNDP and MOF
Poverty, MDGs Monitoring and Assessment Systems Support,
Ulaanbaatar.

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