ADB administration and governance; Governance and public sector management
|ISBN:||978-92-9254-246-7 (print), 978-92-9254-247-4 (web)|
This guidebook focuses on the results-based management framework that is currently being institutionalized in the Philippines. It begins with an outline of its business model characterizing the concepts that have been implemented in the Philippines. It then focuses on the performance management aspects of the model, including the importance of the statistical framework, the collection of data at monitoring points, the importance of rigorous and consistent specification of performance indicators, and the definition of major final outputs and performance attribution and evaluation.
At the time of publication, a number of Department of Budget and Management initiatives are in the process of implementation.
Firstly, the Department of Budget and Management was instituting a new budget structure that would allow the program/activities/projects budget to be restructured along the lines of a traditional activity-based budget costing for major ﬁnal outputs. This exercise (restructuring the existing program, activity, and project structure) may be appropriate in 1–2 years from the date of this publication.
Second, a relational database was under development that should allow analysts access to online data to undertake comparative analysis across agencies’ major ﬁnal outputs and across sector and organizational outcome indicators. The database links major ﬁnal outputs to outcome indicators. A performance indicator register had been developed that stores data on how each performance indicator is to be calculated and from where data would be sourced. This is essential for ensuring consistency and comparability of data across reporting years. It acts as a store of corporate memory and assists in succession planning.
Another major initiative under implementation is the procurement of a government integrated ﬁnancial management information system, which would integrate ﬁnancial and performance data across agencies and assist to institutionalize processes and procedures, thereby supporting sustainability of the reforms.