This presentation was made by Delphine MORETTI, OECD, at the 9th OECD MENA-SBO meeting held in Kuwait City on 12-13 October 2016

1. OECD’S DRAFT TOOLKIT
ON BUDGET TRANSPARENCY
October 12-13, 2016
MENA SBO, Kuwait City, Kuwait
Delphine Moretti
Budgeting and Public Expenditures Division
Public Governance and Territorial Development
Directorate, OECD

2. G20’s Anti-corruption Working Group (ACWG)
Implementation Plan 2015-16
“Promoting greater budget transparency and fiscal openness:
• plays an important role in anti-corruption efforts,
including by deterring illicit diversions of public money by
corrupt officials and promoting good governance; and
• has important links to the G20 resilience agenda, including
by fostering greater public confidence in the stability and
soundness of public finances.”
G20 practical toolkit on budget transparency
2
The context

3. • Perception that Budget Transparency should involves
necessarily reforms that are :
– Government led;
– Driven by laws, regulations, etc.;
– Encompass a number of interconnected
“internationally agreed” best practices.
• In practice, Budget Transparency can :
– Be moved forward by a variety of stakeholders;
– Be initiated by practical steps;
– Progress at different pace depending on the areas.
3
Transparency:
Perception vs. Practice

4. 4
Why a Toolkit?
processes, … and guidance.
Budgeting and
forecasting
Public investment
… stakeholders…
Financial Reporting
Toolkit
Natural resources man.
…
Government
Parliament
Independent
institutions
IFI
Private sector
OECD
IMF
WB
GIFT
…
A variety of ...

5. • Description and role of the
various standards and
guidance materials, and
references to these.
• Key factors for improving
Budget Transparency for
each stakeholder.
• “Starting points” for taking
action to improve
transparency.
• Country examples showing
international practices.
Note: the Toolkit is currently
being developed and is available
only in a draft version.
5
What’s in the draft OECD Budget
Transparency Toolkit?

6. 6
Why MoFs should use the Toolkit?
Complete and reliable
fiscal forecasts and reports
Understandable and
accessible public
information
Submission of budget and
budget execution report to
Government and/or
Parliament
Offering opportunities and
resources for all
stakeholders to engage ex
ante and ex post
Adding communication and inclusiveness skills
to technical excellence.

7. 7
Transparency through
the Budget Cycle

8. 8
The United States of America
Open Data Federal Websites
• Federal Financial Accountability and Transparency Act–
established USAspending.gov in 2006
• Publish data for contracts, grants, other financial assistance.

9. • A single annual report that
brings together accountability
information (e.g., management
salaries), performance results
and the financial statements.
• An ambition: “Telling the
Story” in an understandable
and useful way.
• Ownership by Departments,
within a framework defined by
the Treasury.
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The United Kingdom
Departments’ Annual Report and Accounts

10. THANK YOU FOR YOUR
ATTENTION
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