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This presentation by Lisa Von Trapp, OECD, was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
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EFFECTIVE PARLIAMENTARY OVERSIGHT AND ACCOUNTABILITY
Lisa von Trapp 10th Annual Meeting of OECD-CESEE Senior Budget Officials
26-27 June 2014
OECD Network of Parliamentary Budget Officials and Independent Fiscal Institutions (PBO)
1. Budget- approving
2. Budget influencing
3. Budget-making
Legislature’s role critical to promoting fiscal transparency and accountability but assumption that active role a risk to fiscal discipline…
Types of legislatures
• Legislative approval of ex ante fiscal frameworks
• Comprehensiveness of budget documentation • Amendment powers • Time • Committee organization • Analytical capacity • But also other factors like constitutional
division of responsibilities, party systems, mandatory spending…
Key indicators
Does the Legislature first vote on the total amount of expenditure before it votes on specific appropriations?
0
5
10
15
20
25
Yes No
2012
Disclosure of underlying assumptions and publicly available budget documents
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2012 2007
Are the economic assumptions underlying the budget and the methodology used to establish
them published/publicly available?
Publicly available Not publicly available
0
5
10
15
20
25
30
35
Pre-budgetreport
Budget proposal Citizens budget
Publicly available budget documents
Publicly available Not publicly available
Not applicable
Elements included in the budget document presented to the legislature
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Medium-termfiscal fiscal
policyobjectives
Budgetpriorities
Clearly definedappropriationsfor legislature
vote
Linkage ofappropriations
toadministrative
units
Medium-termperspective ontotal revenue &
expenditure
Non- financialperformance
targets
Text oflegislation of
policiesproposed in
budget
2012 2007
Amendment Powers
0%
10%
20%
30%
40%
50%
60%
Yes No
Is vote on the budget considered a vote of
confidence?*
* Percentage of 30 OECD Member countries responding in 2012.
0%
10%
20%
30%
40%
50%
60%
Unrestrictedpowers
Within executive’s aggregates
Cut existingitems only
Approve orreject
Other
Legislative amendment powers
Time
0 %
10 %
20 %
30 %
40 %
50 %
60 %
70 %
No.of months budgetpresented before start
of FY
No.of months forlegislative debate
Time table for presentation of budget and legislative debate
3 months or more Less than 3 months
0 2 4 6 8 10
AustriaSlovenia
IrelandTurkey
HungaryEstonia
JapanCanada
ItalyAustralia
PolandCzech Republic
FinlandFrance
IsraelNetherlands
SwedenSlovak Republic
New ZealandSwitzerland
United StatesMexico
Number of months after year-end that audited accounts are publicly disclosed
Committee organization
29.4%
17.6% 17.6%
11.8%
14.7%
8.8%
Committee structures for scrutinizingthe budget (Q59)
A single Budget/Finance Committeecoordinates a process in which sectoralcommittees make recommendations to theBudget/Finance Committee.
A single Budget/Finance Committeeformally considers the budget, but membersfrom sectoral committee sattend meetings ofthe Budget/Finance Committee whenexpenditures in their specific areas arediscussed
A single Budget/Finance Committeeformally considers budget aggregates (totallevel of revenue and spending and theirallocation to each sector) and sectoralcommittees formally consider spending forsector specific appropriations.
Sectoral committees formally considerappropriations for each respective sector. NoBudget/Finance Committee is in place or itprovides technical assistance only.
Other
Not applicable
Committee organization (2)
Example “two-tier” system: Sweden 1.Finance Committee discusses & recommends allocations for 27 ‘expenditure areas’. 2. Sectoral committees allocate funding in expenditure areas & are permitted to change the composition of appropriations within agreed total expenditure.
Other questions:
• Do committee members serve for the full term of parliament.
• Ministers and officials appear; Representatives of civil society appear.
• Open to the public.
• Committee staff / library and research services (traditional)
• Specialised in-house units (e.g. UK, Israel, Poland)
• Independent parliamentary budget offices (e.g. US, Korea, Italy)
Analytical capacity
For more information
OECD Network of Parliamentary Budget Officials and Independent Fiscal Institutions • Web page: www.oecd.org/gov/budget/pbo • Contact: Lisa von Trapp at [email protected]
