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Transparency mechanisms, oversight, policy management, budget formulation, budget comprehensiveness, budget execution, timeliness and international standards represent the eight dimensions of the FreeBalance “Budget 2.0” assessment framework. The framework is budget-centric because budgets represent the legal embodiment of government policies. Public Financial Management (PFM), e-government and Government 2.0 processes are evaluated in the framework.At this year’s ABFM 2011 conference, Doug Hadden, Vice-President Products at FreeBalance presented "Budget 2.0: The Impact of Open Government and Open Data on Participatory Budgeting and Transparency". This presentation is based on a white paper written by Mr. Hadden titled “Government Budget 2.0 Framework: a framework for evaluating technology for government transparency and Public Financial Management reform”. The white paper is available on Scribd or visit the FreeBalance website www.freebalance.com
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“Budget 2.0”
ABFM, October 15, 2011
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just as you
thought..
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from “e”
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to Gov 2
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to open data
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back-office
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budget
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“2.0” Roadmap
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where are you?
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Version 7 sectionGovernment Performance Management
Data from Government Operations
Expenditures Revenue
Budget
formulation
Budget
executionHuman
Treasury Resources
Data from Government Operations
Government Performance Management
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evaluation methodsEvaluation Method Scope
Budget
ImplicationBack-Office Technology Front-Office Technology
Public Expenditure and Financial
Accountability (PEFA)
Comprehensive PFM
assessmentYes
No technology guidance although PEFA assessments
attribute some achievements to the use of technology
Commonwealth Public Financial
Management Self-Assessment
Toolkit (CPFM-SAT)
Comprehensive PFM
assessmentYes
A3: Use of IFMIS
B2: Use of Debt
Management software
No technology guidance for
publishing information
The Chartered Institute of Public
Finance & Accountancy (CIPFA)
Whole Systems Approach
Comprehensive PFM
assessmentYes
O7: Financial
management information
systems
Revenue Watch Institute IndexExtractive Industries
transparencyYes
Paris Declaration and Accra Agenda
for ActionAid effectiveness Yes
Use of country systems for PFM and procurement does not
specify use of technology
International Budget Partnership
Open Budget Index (OBI)
Budget preparation and
reporting transparencyYes
Internet publishing of budget
documents gains higher rating
for many categories
Gartner Group Open Government
Maturity ModelOpen government No
Provides open government
technology insight
Institute for Electronic Government
e-Democracy ModelE-Democracy No Use of e-mail systems
Use of web technology
Andersen & Henriksen E-
Government MaturityE-Government No
Layne and Lee Framework of E-
GovernmentE-Government No
Horizontal and vertical
integration within
government
World Bank World Governance
Indicators
Meta collection of 3rd
party indicatorsNo
No technology guidance
Global Integrity ReportGovernance and anti-
corruptionNo
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open and open
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Budget 1.0 Transitional Budget 2.0
Published Documents Web Publishing
Open DataNarrative Centric Visualization Centric
Citizen Centric
Interactive Data
Budget 1.0 Transitional Budget 2.0
Audit
Parliamentary Oversight
Citizen Oversight
Audio Visual
Performance Audit
Press & NGO
Access to Information
Cooperative Planning Expert Networks
Transparency Mechanisms
Oversight
Budget 1.0 Transitional Budget 2.0
Macro-Fiscal Frameworks Performance
Management Participatory PolicyPolicy-Budget Linkages
Policy Outreach
Budget 1.0 Transitional Budget 2.0
Budget as CeremonyBudget Books
Performance Management
Participatory Budgeting
Budget & Commitment Controls
Accrual BudgetingProgram Budgeting
Policy Management
Budget Formulation
Budget 1.0 Transitional Budget 2.0
National StandardsIPSAS Cash IPSAS Accrual
IMF GFS XML-based IATI, EITI, XBRLMTEF
Budget 1.0 Transitional Budget 2.0
Annual Reports Unaudited Reports
Open Data
In-Year Execution
Audit Reports
Pre-Budget Statement
Interactive Data
Standards
Timeliness
Budget 1.0 Transitional Budget 2.0
National Government
Sub-National
Parastatal
Accrual Extensions
Information Completeness
Budget 1.0 Transitional Budget 2.0
CashModified Cash
Modified Accrual
Full Accrual
Budget & Commitment Controls
Performance DisciplineCash & Liquidity Management
Budget Forecasting
Budget Comprehensiveness
Budget Execution & Accounting Methods
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fast
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Version 7 sectionarbitrary?
best practices?
accrual skepticism?
confidentiality?
federal governments?
sovereignty?
legislation?
2222
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measure
2323
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context
2424
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Who is FreeBalance?FreeBalance is a global provider of government resource planning software (GRP) for public financial management (PFM)
– Canadian software company ISO-9001/2008 certified
– Strong domain expertise in government financial management, 100% focus on government
– Integrated technology for budget formulation and public expenditure management: entire budget cycle
– De facto standard for fast implementations
– Global presence, 18 countries, in every World Bank region
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