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Role of HRD in Improving Governance in the SAARC RegionPublic ExpenditureManagement to ImproveGovernancePublic Expenditure Management(PEM)Central instrument of economic anddevelopment policyThree over-all goals of PEM areG. K. IddamalgodaDirector (Administration)National Institute of EducationMaharagamaSri Lankai. Fiscal disciplineii. Strategic resource allocationiii. Good operational managementUniversal principles of PEMStrengthening the four pillars of governance1. Accountability2. Transparency3. Participation4. PredictabilityReinforcing the foundation in civil society bystrengthening the voice of the citizenImprovement in PEM should reduce opportunities forcorruptionThe strategic guidance of PEM expenditure controlshould be strictly adhered to strategic resourceallocation, good operational management and dueprocessA multi-year approach to budgeting is advisableFour practical rules forImproving PEM1. Put first thing first2. Do not repeat others’ mistakes3. Put the right drivers in the driver’sseat4. Be open minded but questioningGuidelines for PublicExpenditure Management1. The expenditure aggregates anddata sources2. Budget preparation procedures3. Budget execution system4. Cash planning and ManagementThe expenditure aggregatesand data sourcesensure that consistent data on planedand past public expenditure areprepared on a consolidated format,compatible with a macroeconomicframework67
SAARC Human Resource Development CentreCentralGovernmentDatasourcesMinistry of FinanceLine ministriesDepartmentsBudget preparation proceduresAnnualityThree keycharacteristicsLocal GovernmentsRevenue andexpenditureUniversalityBasic steps in budget preparation systemDetermination of a macroeconomic framework for thebudget yearThe allocation of the total among line ministriesThe budget department to prepare a budget circular togive instructions to line ministriesThe submission of bids by line ministries to the budgetdepartmentThe negotiations, usually at official and then bilateral orcollective ministerial level, leading finally to agreementCabinet endorsement of the proposal for inclusion in thebudget that will go to parliamentBudget Execution SystemSix main stages in budget execution system1. The authorization stage2. The Commitment stage3. The verification stage4. Payment authorization stage / Payment order stage5. Payment stage6. Accounting stageCash Planning and ManagementEssential features of cash planningThree main objectives1. To ensure that expenditures are smoothing financedduring the yearFive steps for good cash management1. Realistic Budget2. Clear procedures for the release of appropriations3. Strict observance of the budget execution rules2. To enable the initial budget policy target, especiallythe surplus or deficit, to be met3. To contribute to the smooth implementation of bothfiscal and monetary policy4. Experience and skilled staff to prepare and monitorthe cash plan5. Clear borrowing rules68
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Training ReportRole of Human Resour
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