Transcript Diapositive 1

Union, principally financed by the EU
A joint initiative of the OECD and the European
PERFORMANCE AND RESULTS
FOCUSED MANAGEMENT IN FRANCE
Implementation and First Results
Philipe Debrosse
Rapporteur à la Cour des comptes
Conference on Good Governance and Public Administrative Reform
Bucharest, 6 December 2007
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© OECD
• The new budget law – LOLF - was introduced in
january 2006
– A preliminary budget had been defined for the 2005
budget, but the 2005 budget was realized with the
rules of the previous budget law
– Objectives and indicators have been prepared for the
2005 budget
– Different institutions have analyzed these
experimentations process (Parliament, Cour des
comptes, general Inspections) which lead to some
modifications in the program organisation and in the
definition of objectives and indicators
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Report of the Finance Commission of the
National Assembly 2006 (extract)
• The « performance » part of the PAP
constitutes a main progress.
• Globally, the performance devices are
successful, they are much better than
those in the pre-PAP joined to the Project
of Finance Law 2005.
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Report of the Finance Commission
of the National Assembly 2006
• Observations:
– A balance between the stability of the unit and
the necessary adjustments should be kept.
– About the objectives, among 132 programs of
general budget, 94 have a strategic
presentation and 118 have objectives. On the
whole, the general budget have 629
objectives, with 1284 indicators, that is to say
an average of 2 indicators per objective.
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Report of the Finance Commission
of the National Assembly 2006
• The following improvements should be adopted:
– A better hierachisation of the objectives around some
clear priorities
– A reduction of the number of objectives (too many
objectives harm to their legibility and to the services
to reach them)
– The clarification as much as it is possible of their
name, avoiding objectives with a too general view,
which can’t be measured by indicators (like: « french
thesis about sustainable development »), or which
escape from the influence of the program or the
concerned mission (like: « building Europe » for the
program « France action in Europe and in the
World »)
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Report of the Finance Commission
of the National Assembly 2006
• Six orientations for the indicators:
– Associate the performance indicators to every action or
important mass of credits, which is not systematic yet.
– Reequilibrate the distribution between the three existing
categories, while reinforcing the part reserved to the service
quality and the management efficiency. In the 2006 PAP, 53%
measured the socio-economic efficacity against only 18% the
service quality and 29% the management efficiency
– Reduce the number of indicators – in coherence with the
diminution of the number of objectives – by focusing them on the
strategic priorities of the programs. In the future, the number of
indicators could be limited to 800, against 1284 now.
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Report of the Finance Commission
of the National Assembly 2006
– This reduction should lead to retain only the relevant and reliable
indicators, in order to measure the performance of the concerned
services. Some indicators need to be built, as for example the
number of payed hours to the teachers compared to the hours
spent in front of the pupils or the ratio cost/efficiency of the initial
formation streams.
– All indicators have to be informed and to have a multiannual aim
value. They have to be based on an explicit, precise and clear
methodology.
– The indicators should finally allow to do as much as possible
comparisons with other State services, even with services from
other States. This is particularly the case for support functions in
each ministry.
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A new government : a new
program organisation
• The constitution of the Government in June 2007 has
lead to modify the perimeter of the ministry attributions.
• These evolutions lead to revise several missions of the
General Budget in order to assure an agreement
between the perimeter of the decrees of ministry
attributions and the one of the missions and programs.
• The new government took his function in June, but the
program organisation will only be changed in January
2008
• During this period we organised some credits and
personal transfers between ministries. The main
limitation is due to the IT accounting system which is
very difficult to change during an accounting period.
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A new government : a new
program organisation
• The evolution of the nomenclature of the
missions and programs included in the
Project of Finance Law 2008 aims to
reconcile three objectives :
– modification of the structure of the ministries
related to the election of the President in mai
2007 and the new organisation of the
ministries
– Simplifications in some areas
– New political priorities
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• 2008 - The General Budget of the State
has 34 missions and 132 programs, that is
to say about the same amount of missions
and programs than in the Project of
Finance Law 2007. This includes the
creation of 7 new programs and the
suppression of 6 existing programs.
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A new government : a new
program organisation
• Three new programs created in the
« general budget » :
– « Fight against poverty: experimentations »
– « French Presidency of European Union »
– « Territorial Administration: CHORUS
experimentation » (CHORUS will be the new
IT accounting system, which will introduce
different evolutions in the budgeting and
accounting organisation)
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A new government : a new
program organisation
• Simplification operations: suppression of six
programs:
–
–
–
–
–
–
Ecology
Sustainable development
Tourism
Overseas
Work and employment
 these actions are included in other programs (ie
overseas in the ministry of interior)
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Extract of the performance project
2008
• The taking into account of the Parliament observations
has lead this year to:
– Center the objectives and indicators in the main stakes of each
program in order the Project of Finance Law to be more readable
– Reequilibrate the different axis of the performance, with an
increase of the number of quality indicators and efficiency
indicators
– Begin a convergence of the indicators of support function
(informatics, Human Resources, real estate…) to compare
different ministries
– Improve the legibility of the objectives and indicators
– Present a performance strategy which articulates the objectives,
identifies the real priorities and gives a meaning to the
performance step, and this is for each program
– Engage in aims of results which means an improvement of each
program performance.
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• During the presentation of the Project of Finance
Law 2007, the Government has engaged itself
that:
– 95% of the Project of Finance Law 2008 indicators
should be informed in previsions,
– 55% of the indicators should have an aim-year in
2010 and beyond
– The classification per category should be distributed
as follow :
• 46% for effectiveness
• 22% for quality
• 32% for efficiency
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PFL 2008 statistics - indicators
General Budget
PFL 2006
PFL 2007
PFL 2008
Effectiveness
54%
51%
44%
Quality
18%
22%
24%
Efficiency
28%
27%
33%
3 years or more aim
55%
44%
67%
Documentation (for
indicators)
65%
91%
92%
79%
85%
Documentation (in realization
N-1 in PFL N+1)
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PFL
2006
Number of missions
Number of programs
Number of actions
Number of objectives
PFL 2008
627
34
131
608
569
34
132
605
551
4,8
4,3
4,2
1284
1173
1151
Modified indicators
260
150
Rate of modified indicators
22%
13%
New indicators
159
155
Rate of new indicators
14%
13%
Rate of non modified indicators
64%
74%
2,1
2,1
Objectives per program
Number of indicators
Indicators per objectives
Program directors
34
132
PFL 2007
2,0
79
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• A permanent audit trough the general
inspections within the ministries and in an
interministerial comitee for program
auditing (ICAP-CIAP)
• Annual report on budget execution through
the Cour des comptes which includes
some datas on the objectives and
indicators
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Methodology of work of the CIAP
• The Interministerial Comity for Program Auditing (ICPA CIAP) has finished during the last quarter of 2006 an
auditing methodology and a methodology for the
validation of the informations about the performance
results presented in the Annual Performance Report
(APR).
• The objective was the necessary reorganization of the
guide, in order to integrate this auditing methodology
related to the APR at the latest in february 2007.
• The new guide was approved in december 2006.
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Organization of work
• The 4th auditing cycle of the ICPA was about 28
programs, proceeding from 18 different missions.
• This has been established in concertation with the Cour
des Comptes.
• The audits have mobilized 64 auditors, members of
different general inspections, divided in interministerial
teams.
• At the end of this 4th auditing cycle, 75 programs have
been examined by the ICPA, of which 68 come from the
General Budget.
• These audits analyse the program organisation related
to the ministry organisation, the budget and personal
evolution, the cost analysis, and the different objectives
and indicators.
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ICPA report – examples of
proposals
• Program 182: legal protection of youth
– The ICPA has recommended, for the indicator (1.2)
related to the delay of the take-over of legal
measures, to come from an average delay (which is
not significant in term of performance measure), to a
percentage of take-over delay superior than a aim
delay, per measure category.
– Moreover, a link would be established with the new
law for justice disposals, which define an aim delay of
15 days for the whole chain of take-over, between the
magistrate decision until its execution.
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ICPA report – examples of
proposals
• Program 132: Employment development
– The indicator of the employment growth in the Hotels-CafésRestaurants (HCR) presents three defaults :
• Its evolution depends of more powerful employment creation factors
in this sector
• It compares the evolution of a service sector, which is protected by
delocalization phenomenons, to the whole sector of the Economy
• It does not reveal an important part of the aimed objectives by the
measure, that is to say the improvement of the minimal wage and
the suppression of the hidden work in this sector
– They recommended to create an other indicator which compare
the amount of the global wages of the sector with the number of
wage earners of this sector
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Objectives and indicators debates
in the Parliament
• The objectives and indicators are
discussed in the Parliament
– The main debates in the floor of the Chamber
of Deputy concern are focused on the budget
and the number of civil servants
– But some analyses are prepared for the
discussions in specialized committees
– Program directors are auditioned by the
committees and questioned on their
objectives and indicators
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Extract of the parliamentary report on the
2008 budget project for Education
• The measure of performance: reinforce
the monitoring elements:
– The program includes 17 indicators; 10 of
these were not yet informed in the annual
performance report for 2006, or only partially,
not allowing the reading of the performance
for the year 2006. Some indicators are also
not in the annual performance project 2008.
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Extract of the parlementary report on the
2008 budget project for Education
• The only available indicator is the
proportion of pupils entering in « sixième »
with at least 1 year late. The reduction
recorded in 2005 (-1,2 points) continues in
2006 (-0,9 point).
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Extract of the parliamentary report on the
2008 budget project for Education
• The replacement rate increases
– The 5 indicators corresponding to this objective are quantified;
each one knows a considerable increase.
– The proportion of inspected teachers has already reached the
2010 aim.
– The reached levels are close to the objectives, taking account of
the existing constraints (isolated schools, delay for signalling the
absence). The forecast for 2008 leads to an increase to 92,5% of
the replaced days of absence, in an annual average.
– The output rate of the replacement has been getting better for
ten years, but the progression is less strong than wished.
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The implementation in the
ministries
• Different levels of implementation in the
ministries
– The implementation level depend of
•
•
•
•
the historical practice of the ministries
the characteristics of the indicators
The administrative organization of the ministries
The capacity and the willingness of the ministers
and of the top management in the implementation
process
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Fixing the targets
• A yearly discussion on the objectives and
indicators with the ministry of finance
parallel to the budget negotiation
• We try to introduce no direct link between
indicators and the budget level, but in the
fact it may help during the negotiation and
for the debates in the Parliament
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New debates
• Is it necessary to introduce a flexible
remuneration related to the indicators
– Partly effective for the top program director
– But for the other levels it’s more related to
local or specific objectives (for example the
objectives of the prefects are more related to
the characteristics and specific problems of
their departments than to the global objectives
of the ministry of interior)
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New debates
– Different Trade unions contest the
introduction of remunerations related to the
objectives and indicators with different
arguments:
• They contest the principle of an objective and
indicator approach in some sectors (justice,
education for example)
• They attached importance to an equality between
civil servants
• They contest the validity and the objectivity of the
individual evaluation
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New debates
• What is the responsibility of the program
directors ?
– There is no responsibility system for objectives and
indicators
– Only the ministries are responsible before the
Parliament, even if the program directors are
questioned by the Parliament
– the financial responsibility concerns only the
accountants,
– But the main program directors are nominated by the
Government (and should be sacked without warning)
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• It’s the first step of the implementation
phasis
• In this first year, ministries were more
focused in the new budgeting and
accounting rules, which introduce some
flexibility in the budget execution process
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