Public Sector Governance and Accountability Series: Budgeting and ...

480 Alta Fölscher
the IP-ERS objectives and priorities. The PER document consists of a review
of the macroeconomic and fiscal framework and performance, an analysis
of key public expenditure trends against both an economic and functional
classification of government, a review of public expenditure management
institutions, and a review of the MPERs to track implementation of the IP-ERS
through the MPERs.
The PER is potentially a powerful document to inform budget allocations.
Its analysis is based on the best information that government has, and it is
robust and honest. However, so far its completion has come too late to inform
the allocative process. The intention is to remedy this problem in the next
budget cycle (2007/08 to 2009/10).
sector working groups and their reports. The
SWGs were set up along similar lines to the earlier sector planning groups.
The SWGs fulfill a core function in the budget process: at this point bottomup
expenditure planning and demands are reconciled with top-down
resource constraints.
Currently nine SWGs exist (table 14.1). Each group is chaired by a permanent
secretary from the sector. The sector convener is a senior officer
from the Budget Supply Department in the Ministry of Finance, and the
membership consists of representatives from the Budget Supply Department
(one to five members), the sector ministries, the sector donors, and
the sector nongovernmental organizations (NGOs), in addition to private
sector delegates. Although in principle the membership is open to stakeholders
outside the central government, in practice such members are co-opted
when needed.
The SWGs channel ministerial expenditure proposals. In doing so they
must take the following actions:
Identify gaps and constraints, and conduct an assessment of sector performance
for the previous fiscal year and an assessment of budget outputs
against budget allocations.
Define and articulate the sector clearly, and establish spending needs,
including the definition of objectives and the identification of sector
priorities and strategies.
Analyze the cost implications of policies and strategies in the sector.
Identify sector priority programs (those that would result in priority
outcomes being achieved).
Identify possible sources of funds in addition to allocations from the
central revenue fund, including development partner resources.