

New
frontier
PDFs
Comparability
Documentation
Usability
Accessibility
Consolidation
Consistency
Comprehensiveness
Budgets and
outturns
FMIS
fragmentation
Granularity
Who
Admin
What
Where
Expenditure chain
Function/program/
geographic
How
Financing
Personnel
Capital
Goods
and
Services
Economic
Budget Deviation at Municipal Level
Overall Spending, Executed - Approved
MDAs,
subnational units,
projects, etc..
…..It would be easier to start Tracking Spending
flows across levels
….Monitor capitation grants by subnational unit
….Assessing targeting of primary spending in
education
Combined Sixth Grade Test Score (max = 40)
Primary School Test Scores, 2009 (vertical axis)
Proportion of Adults with Secondary Education or Higher, 2002 (horizontal axis)
Total Per-Pupil Primary Education Expenditure, 2004-2008 average (bubble size)
30
Rutka-Tartak
PLN 3,710
28
Chełmża
PLN 4,530
26
Krasnystaw
PLN 6,390
24
22
20
18
16
14
10.0
Tarłów
PLN 8,330
12.5
15.0
17.5
20.0 22.5 25.0 27.5 30.0 32.5 35.0 37.5 40.0 42.5
Adults with Secondary Education or Higher, as % of Total
Rural Municipalities
Urban Municipalities
45.0
47.5
50.0
Open Budgets Portal
The Portal provides access to BOOST
databases along with documentation of its
uses – Over 30 million rows disseminated!
http://www.worldbank.org/openbudgets
Tax expenditures are among the least scrutinized
items despite being often large, non transparent
and for the most part regressive!
Accessibility
Comprehensive
Peculiarities
Tax
expenditures
Geo-tagging
Accessibility
Comprehensive
Peculiarities
Tax
expenditures
Geo-tagging
Information Systems
Foreignfunded
investment
projects
Recurrent
Budget
Special
Treasury
Funds
Autonomous
Institutions
and Public
Enterprises
Ministry of
Economy
and Finance
Ministry of
Planning and
External
Cooperation
Domesticallyfunded
investment
projects
-
SYSDEP only tracks recurrent
expenditures.
-
The Aid Management Platform monitors
and includes foreign-funded investment
projects
-
SYDONIA and Tax Solution are the two
management systems operated by the
Customs and Tax Departments.
Ministry of Interior
and Subnational
Governments
Off-budget Items
Subnational
Governments
The Supreme Audit Institution and the Ministry of
Interior are in charge of monitoring the budgets
of the 140 communes.
-
The Budget Law does not include
disaggregated revenue and expenditure
data for Special Treasury funds.
-
Autonomous institutions and public
enterprises (65) do not regularly report
on their activities.



In 2011, Ministry of Finance
publishes BOOST database – first
country to release budget data to
the public using BOOST

National think tank Expert Grup
uses the information to create a
series of sector infographics

Leveraging GPSA resource, group
partners with MoE to coordinate
grassroots monitoring of school
performance

Budget analysis informed by
BOOSt was key to motivate
interventions
Expert Grup published infographics using BOOST
Budget Analysis by Expert grup using BOOST
(available at http://wbi.worldbank.org/boost/country/moldova/resource/highlights)
Government officials and CSOs
participate in capacity building event
•
World Bank advises Ministry of
Economy and Finance in the
development of Open Data Platform
•
Capacity building provided to officials
from different ministries on how to
use BOOST database to undertake
budget analysis
•
Implementation of multistakeholder initiative to sustain
uptake and impact of fiscal
transparency efforts
Charts (Left) and
Interactive Tables
(Right): Tunisia
Open Data Platform
Abdul Fofana and his university classmate at
BOOST training camp, World Bank office in Togo
Interactive Tables: Togo
(available at http://www.togoreforme.com)
“The training opened our eyes. It was the
first time we got access to real budget
data – what is actually being spent and
where the priority public expenditures
are.”
Abdul Fofana
Graduate student, University of Lomé, Togo
•
•
BOOST platform linked to Ministry of
Economy and Finance website – used
primarily by government officials
University students trained on how to read
the budget and use BOOST for academic
research
Thank you!
http://www.worldbank.org/openbudgets