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A comment on the paper “Performance budgeting and accrual budgeting: Decision rules or analytic tools” Javier Monzó Ministry of Finance of Spain Vilnius,

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Presentation on theme: "A comment on the paper “Performance budgeting and accrual budgeting: Decision rules or analytic tools” Javier Monzó Ministry of Finance of Spain Vilnius,"— Presentation transcript:

1 A comment on the paper “Performance budgeting and accrual budgeting: Decision rules or analytic tools” Javier Monzó Ministry of Finance of Spain Vilnius, 21 March,2007 OECD 3rd meeting of Senior Budget Officials from Central, Eastern and South-Eastern European countries

2 First comments Budget innovations to increase efficiency Implementation: restrictions and limitations Fiscal rules: necessary but, how many? Budget classifications

3 Performance budgeting Organizational changes Compulsory and legal expenditures Finding proper indicators Time restrictions Managers involvement

4 Accrual budgeting Extra complexity to the process Budget: an operational document Social Security: pay as you go with accruals? Manipulation: a matter of basis?

5 Conclusion Remarkable innovations Performance: when targets are well defined and properly measured Accruals: more interesting in pluriannual frameworks than in one-year budgets

6 Thank you!

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