Making Budgets Credible - Country Lessons and Approaches

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Country approaches and lessons in making budgets credible, featuring representatives from Ghana, Nigeria, Senegal, and Indonesia. Learn about best practices for budget allocation, expenditure tracking, and financial management to achieve sustainable development goals.

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  1. Making Budgets Credible Country Lessons and Approaches 2023 Financing for Development (FfD) Forum Side Event Thursday, 20th April 2023 Endorsed by

  2. Event Moderator Jennifer Asman Public Finance Specialist UNICEF Headquarters Social Policy and Social Protection, Public Finance and Local Governance Unit Endorsed by

  3. Activating Interpretation Your Name Endorsed by

  4. Agenda Q&A 1. 2. 3. 4. Country Approaches and Lessons 5. Nana Yaw Minta Botwe, Ministry of Finance Ghana 6. Dr. Muideen Babatunde Olatunji, Oyo State Government - Nigeria 7. Magatte Diouf, UrbaSEN/Senegalese Federation of Inhabitants (FSH) 8. Thopan Aji Pratama, The Audit Board of the Republic of Indonesia (BPK RI) All Panelists 9. Panel Discussion and Q&A 10. Closing Remarks Ana Patricia Mu oz, International Budget Partnership (IBP) Natalia Winder-Rossi, UNICEF Headquarters Peter Chowla, UN-DESA Thomas Beloe, UNDP Code: 3503 7167 QR Code Endorsed by

  5. Ana Patricia Muoz Executive Director International Budget Partnership (IBP) Q&A Code: 3503 7167 Endorsed by

  6. Natalia Winder-Rossi Director, Social Policy and Social Protection Q&A UNICEF Headquarters Code: 3503 7167 Endorsed by

  7. Peter Chowla Economic Affairs Officer UN-Department of Economic and Social Affairs Q&A Code: 3503 7167 Endorsed by

  8. Thomas Beloe Chief of Program United Nations Development Program (UNDP) Q&A Sustainable Finance Hub Code: 3503 7167 Endorsed by

  9. Nana Yaw Minta Botwe Head of Budget Technical Assistance and Support (BTAS) Unit Q&A Ministry of Finance Government of Ghana Code: 3503 7167 Endorsed by


  11. SDG BUDGET TAGGING-ALLOCATION AND EXPENDITURE Allocation of resources to various Policies and SDG Targets 05 03 Analysis and Ranking of Goals by allocation and Funding 01 Extraction of Budget Data across all levels of Government by Chart of Accounts Allocation and Expenditure report by Goals and Fund sources Alignment of SDG Targets to The Policy segment of the Chart of Accounts 04 02 Mobilization of resources Prioritization of SDGs Improved tracking and reporting Endorsed by

  12. Practical considerations for implementation & lessons learnt Achievements/expected results Improved transparency and accountability in the allocation and utilization of resources Alignment of SDGs with national priorities Improved resources mobilization by demonstrating government s commitment towards achieving the SDGs Clarity in budget codes and classification Strengthening budget execution capacity Enhanced budget execution capacity Establishing a robust monitoring and reporting mechanisms Established robust monitoring and reporting mechanisms for tracking budget allocations and expenditure Financial management Act and Regulations Stakeholder core functions and mandates Endorsed by

  13. Dr. Muideen Babatunde Olatunji Executive Secretary of Oyo State Primary Health Care Board Q&A Oyo State Government of Nigeria Code: 3503 7167 Endorsed by

  14. Magatte Diouf Program Coordinator Q&A UrbaSEN/Senegalese Federation of Inhabitants (FSH) Code: 3503 7167 Endorsed by

  15. Thopan Aji Pratama Senior Auditor Q&A The Audit Board of the Republic of Indonesia (BPK RI) Code: 3503 7167 Endorsed by

  16. INTEGRITY - INDEPENDENCE PROFESSIONALISM Making Budget Credible: Lessons and Approaches from The Experiences of SAI Indonesia (BPK) New York, 20 April 2023 Endorsed by

  17. LEGAL FRAMEWORK and BACKGROUND State Finance Management To achieve the STATE GOALS Planning and Budgeting Audit of the State Finance Management Article 23 E The 1945 Constitution of The Republic of Indonesia To audit the management and accountability of state finance, a free and independent Audit Board is established Reporting and Accountability Executing Law Number 15 Year 2004 regarding The Audit on Management and Accountability of State Finance Financial Audit, Performance Audit, & Specific Purpose Audit Monitoring State finances are managed: (Law 17 Year 2003 State Finance Law) - in an orderly manner, - in compliance with laws and regulations, - efficiently, economically, effectively, - transparent, and - responsible with all due regard to a sense of fairness and propriety BPK Strategic Plan (Vision, Mission, Strategy, and Policy) Endorsed by 94 SDG targets have been mainstreamed in the 2015- 2019 RPJMN, increased to 124 SDG targets in the 2020- 2024 RPJMN - Medium Term National Development Plan (RPJMN) - Annual Planning and Budgeting

  18. BPKs Experiences in Audit Areas Related to State Budget Credibility & SDGs 2021 2018 2015 Specific Purpose Audit on The Synchronization of National Development Planning and Budgeting Performance Audit on Quality Expenditure Management Using Performance Management Using Performance- -Based Budgeting Framework Budgeting Framework Quality Expenditure Performance Audit on State Budget Preparation Based In the process of revising regulations related to synchronization budgeting. The interconnection process between the planning app and the budgeting app is underway which is expected no more redundancy when updating any change during the year. Government Regulation No 17 of 2017 to align the planning and budgeting process Considering tax policies while budgeting for tax revenue Developing the quality expenditure definition; Improving budget execution performance indicator; Improving performance evaluation on budgeting. Follow-Up / of planning and Impacts 18 2021 2018 Audit the Preparedness 2019 Audit on the SDGs Implementation Review On Indonesia s Voluntary National Report Governments should integrate each of their programs to achieve the SDGs targets; National Bureau synchronize data and indicators at the national and international levels as well as at the regional and national levels; President Regulation Number 39 Tahun 2019 concerning Satu Data Indonesia (ONE Data Indonesia) the first VNR review conducted by an SAI in the world Ensure the disclosure of the sustainability of resources and the relevance of data and Information Follow-Up / Impacts of Statistics to Endorsed by

  19. Challenges & Lessons Learned Challenges Audit Tools Institutional Development Multi stakeholders (Number of auditee) (ministries/agencies and local governments) Geographical condition Data location: in many ministries/institutions Selection of the areas to be audited/focused on The effectiveness of the follow- up recommendation Connecting Budget Credibility with the implementation and achievement of the SDGs Big Data Analytics Focus Group Discussion Gephi Analysis Multi Actor Analysis GPS and GIS for Data Analysis Requires Whole of Government Approach Continuous capacity building Translating strategic level to operational level Strategic collaborative partnership Central SDGs Taskforce Endorsed by 19

  20. Panel Discussion Q&A Code: 3503 7167 Nana Yaw Minta Botwe Ministry of Finance Ghana Dr. Muideen Babatunde Olatunji, Oyo State Government - Nigeria Magatte Diouf, UrbaSEN/Senegalese Federation of Inhabitants (FSH) Thopan Aji Pratama, The Audit Board of the Republic of Indonesia (BPK RI) QR Code Ana Patricia Mu oz, International Budget Partnership (IBP) Natalia Winder-Rossi, UNICEF Headquarters Peter Chowla, UN-DESA Thomas Beloe, UNDP Endorsed by

  21. Thank you for your participation Presentations, event materials and recordings will be shared with all participants shortly. Follow us on Twitter @INFFplatform @UNICEFSocPolicy @OpenBudgets Endorsed by