| | Qu’en est-il de la performance? | | | | Modifier la taille du texte: | A | | | A | | |
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| | Par:- Nazim Esoof
On 21/05/2009 |
Depuis 2006, une transition s’opère du Line Budgeting (budget traditionnel) vers le Programme Based Budget, soit un exercice financier basé sur la performance.
Il était question de ne plus faire, à termes, des dotations mécaniques. L’objectif étant de parvenir à des évaluations sur le moyen terme, soit sur une période de trois ans. Le budget ne couvre plus la seule année financière mais prend donc en compte les objectifs et les programmes étalés sur trois ans. C’était la grande révolution annoncée. Toute l’action du ministère des Finances est supposée donc se fonder sur les résultats obtenus par les différents ministères avant d’allouer de nouvelles dotations budgétaires.
On est désormais en 2009. La période de trois ans est couverte. Jusqu’ici, on n’entend pas trop parler de ce Programme Based Budget. Les différents partenaires sont en train de débattre d’autres choses. De compensation salariale, d’aides sociales, de soutien aux entreprises… Certes, on est en période de crise financière mondiale. Mais il est un fait que le projet de Programme Based Budget, énoncé trois ans de cela, promettait une autre approche de l’exercice budgétaire. Il promettait une nouvelle culture d’efficacité et de productivité des services publics.
Alors qu’avec le Line Budgeting, un ministère recevait une somme d’argent pour chaque item, avec le Programme Based Budget l’argent est déboursé pour des programmes. Et chaque ministère a droit à un maximum de huit programmes. En quelque sorte des objectifs à atteindre pour des projets intégrés. Un ministère devient ainsi comptable pour l’argent qui lui est alloué. Le ministre fixe des objectifs et s’il ne les atteint pas, l’allocation à l’item donné n’enregistre aucune hausse, voire elle est réduite.
On espère que le ministre des Finances reviendra, lors de la présentation de son budget, sur ces grands objectifs. | |
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| MARK ANTHONY | | | Mauritius gets much attraction through proposing policies that are meant to inject efficiencies at all levels of economic development.
For the programme based budgeting , it was announced that a top economist would have been recruited for smoothing the strategies and implant a method of economic development that means reflecting accountability for every penny spent.
Having seen only some flimsy measures at preliminaries, then the brakes and absence of transparency culture did the grinding towards a full stop.
Should other planets be in need of policies documents one day, Mauritius should stand in good place for we have them all, and at the very least tax payer’s money would be seen to have been well spent.
This reminds me how the finance minister boldly remarked that he would personally supervise the work of every personnel and ensures their productivity level. Then one may rather choose President Ford in the US , during presidential campaign he stated he would write back to every US citizen that would write to him during his term of presidency, afterwards he admitted that the statement was all marketing fabric and not to be taken literally.
Can Mauritius finance minister run comment along the same line this 22nd Budget Day.
Performance Budgeting emphasizes achievement of performance and results by providing clear outputs (i.e. products or services delivered to users or customers) and efficient outcomes (i.e. the consequences of activities and projects implemented). It also focuses on achieving good results through monitoring tools and quality assurance. In comparision, traditional budgeting methods (e.g. line item budgeting) usually focus on the utilisation of input (i.e. required resources) and does not ensure that a positive outcome of desired results is achieved.
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In 2008, Singapore and the ADB jointly funded two programmes entitled `Performance-Based Budgeting in Governments’ from 25 February – 7 March 2008 and 6 – 17 October 2008 for some 50 government officials in Southeast and South Asia. Conducted by CSC, the programmes shared Singapore`s development experience with member countries, including Singapore`s approach to governance, Whole-of-Government approach to Performance Management and how Singapore applies this to its budgetary framework and public expenditure management.
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Singapore attests to the effectiveness of results-based management and is keen to share our experience with other countries. In 2006, Singapore hosted the inaugural CoP-MfDR Annual Meeting for the Asia Pacific, where the foundation was laid for this community of practice to support the effective application of results-based management in member countries. Singapore also shared its development experience and provided logistic support for the conference through the Lee Kuan Yew School of Public Policy, which co-hosted the conference, and the Civil Service College (CSC), which is also represented here today in our delegation.
The actual Mauritius Factual document statement:
Government of Mauritius
United Nations Development Programme
Strategic Budgeting in the Government of Mauritius April 2007 – March 2009
The government has recently embarked on reforms aimed at introducing Program-Based Budgeting (PBB) embedded in a Medium Term Expenditure Framework (MTEF). Recognizing the need to move to multi-year budgeting and to introduce clearer links between development objectives and the budgetary process, reforms of the public financial management system to introduce a programmatic approach have been planned. These reforms are being accompanied by measures to strengthen the budget preparation, execution and monitoring systems to allow a move towards result-based budgeting. This not only will allow enhancing fiscal control and pursue efficiency in the delivery of public services, but is also key to improving the allocation of public funds, shifting expenditures to productive items, including an effective social sector and targeted social safety net.
The main objective of this project is to support the Economic Reform Programme of the Government of Mauritius with a particular focus on Strategic Budgeting. It takes into account the implementation of a full-fledged Programme Based-Budgeting (PBB) embedded in a three year Medium Term Expenditure Framework (MTEF), as of budget 2008/09, and the priority of increasing the competitiveness of the economy, attracting foreign direct investment, empowering the poor and strengthening fiscal management, as pointed out in the 2006/2007 Budget Speech.
| | | Viper01 | | | Bravo au Ministre des Finance, c'était il y a quelques années que nous l'avons fredonnés. A l'heure du règlement des comptes on ne sait trop ce qui c'est passé! Comment un Ministre des Finance puisse laisser à l'ombre une idée si révolutionnaire? Pourtant nous aurons, dès demain, le discours de "serre ceinture". Si l'on tâtonnerons, nous n'irons pas loin, cette tiédeur est aussi synonyme de la médiocrité mauricienne. Si on ne réduit pas les gaspillages et que nous n'optimisons pas les ressources et dépenses nous n'irons pas loin. | |
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