2008年-世界发展银行全球_Institutionalizing_Performance_in_the_Public_Sector_in_LAC___The_Case_of_Mexico_4页_654kb

Summary of "Institutionalizing Performance in the Public Sector in LAC: The Case of Mexico"

Core Content

The document discusses the efforts of the Mexican Government (GoM) to institutionalize performance-based budgeting (PBB) and results-based management (RBM) within the public sector. This initiative is supported by the World Bank and is part of a broader movement in Latin America and the Caribbean (LAC) to shift the focus of public sector accountability from compliance with rules to achieving measurable outcomes.

Main Points

• Performance Budgeting Overview:
  Performance budgeting is a shift in public sector management that focuses on outcomes rather than inputs. It enhances accountability and decision-making by using performance data in the budget process.

  • The use of performance information can be categorized into three types:
    • Direct/formula performance budgeting: Rare, used when outputs are constant and measurable.
    • Presentational use of performance information: Used for accountability without affecting resource allocation.
    • Performance-informed budgeting: Most common, institutionalized, and used to guide decisions alongside other information sources.

• Mexico's Context:
  Mexico has historically struggled with low taxation, limited public expenditure, and poor quality of public service delivery. The use of performance information has been weak, and the budget process is formalistic and rigid.

  • Previous attempts at introducing performance-based budgeting have not been successful.
  • The current initiative aims to change this by introducing a legal framework that supports performance evaluation and budgeting.

• Key Initiatives:

  • The Sistema de Evaluación del Desempeno (SED) is the legal framework for performance-based budgeting.
  • It is led by the Secretaría de Hacienda y Crédito Pública (SHCP) and the Secretaría de Función Pública (SFP).
  • The SED includes performance data on outputs, impact, and public management quality, as well as the Programa de Mejoramiento de la Gestion (PMG).
  • The World Bank supports the SED through technical assistance, policy advice, and the establishment of a Global Advisory Group on Performance Budgeting.

• Technical Foundations:

  • The introduction of program budgeting is a key step towards using performance information effectively.
  • Integrated Financial Management Information Systems (IFMIS) are essential for supporting performance-informed budgeting across all stages: formulation, execution, and audit.
  • Performance auditing requires specialized skills and a legal basis, which the Auditoría Superior de la Federación is beginning to address.

• Challenges in Implementation:

  • The implementation of performance-informed budgeting requires overcoming political and institutional rigidities.
  • There is a need for an independent agency to oversee performance-related changes across the budget cycle.
  • The budget process must be reformed to allow for reallocation based on performance rather than rigid rules.

Key Information

• Performance-Informed Budgeting (PIB) is the most common and effective model, institutionalized with a loose link to decision-making.
• The SED aims to integrate performance data into the budget cycle, covering federal, state, and municipal levels.
• The World Bank supports the initiative through technical assistance, policy advice, and capacity building.
• A national monitoring and evaluation system is being developed through the establishment of CONEVAL and SEDESOL.
• The new legal framework represents a significant step toward performance-based governance in Mexico.

Conclusion

The institutionalization of performance budgeting in Mexico is a critical development aimed at improving the quality of public expenditures and enhancing accountability. While challenges remain, the introduction of the SED and the support from the World Bank signal a promising shift towards more transparent and effective public administration.