1. finance
2. accounting and auditing

Increasing the Financial Performance
of Public Institutions in Practice
Performance-based Budgeting •Activity-based Budgeting & Costing •Accrual Budgeting & Accounting
8th – 9th June 2015, Berlin
Brochure
Interactive International Seminar
Your Experts:
• European Commission, Directorate General for Budget, Deputy Director-General
• Federal Ministry of Finance, Directorate for Budget and Public Finance,
Advisor on Budget Reform, Austria
• United Nations Relief and Works Agency for the Palestine Refugees in the Near East (UNRWA),
Chief of Budget Division
• European Global Navigation Satellite Systems Agency (EU Agency), Head of Finance
• UK National Audit Office, Chief Economist and Head of Value for Money, UK
• United Nations Development Programme (UNDP)
• University of Amsterdam, Corporate Controller, the Netherlands
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INTERACTIVE INTERNATIONAL SEMINAR
Increasing the Financial Performance
of Public Institutions in Practice
Increasing the Performance as a Challenge for Public Sector
Institutions
Since the beginning of the economic crisis in 2007-2008, there is a new focus on goals
and results and a constant pressure for balancing between resources and outcomes in
the public sector. National, European and international public institutions are increasingly
urged to assess and increase their performance in order to improve public budget’s
efficiency.
A wide range of (financial) strategies, methods and tools has been developed to increase
the transparency of performance and the effectiveness of an organisation and help to
manage public sector institutions better. These tools include:
• The definition and use of adequate key performance indicators (KPIs) to measure and
improve the performance of public institutions;
• Performance-based (and outcome oriented) budgeting (PBB);
• Activity-based management/budgeting/costing (ABM/ABB/ABC);
• Accrual accounting and budgeting and
• Result-based (financial) management (RBM).
This interactive international seminar will offer the participants the possibility to benchmark
and exchange experience with colleagues and peers from international public sector
institutions. High level experts will give a practical overview of the most relevant (financial)
instruments and show how to effectively increase the performance of public institutions by
means of workshops, presentations, best practices and case studies.
“It was interesting and informative!“
2
Who is this seminar for?
All Directors, Heads of Unit, Chef
Specialists, Officers, Advisors,
Analysts and Experts from
Departments and Directorates for:
• (Public) Budget
• Public Financing
• Finance
• Accounting
• Controlling
• Economy
• Planning
• Monitoring & Evaluation
• Planning
• Audit
• Procurement
• Quality Management;
Quality Assurance
• Process Management
• Organisation
who are responsible for the
measurement and increase of
performance (of their public
institution), especially from the
following institutions:
• National and regional ministries
• International, European and
national institutions and
organisations and NGOs
• All central, regional and European
agencies and other public
authorities
• Public banks, especially
development banks
• All local authorities, municipalities
and city councils
• Universities, research and
education authorities, technology
clusters
What will you learn at this seminar?
• What are the best (financial) strategies, methods and tools to measure and boost
the performance of public institutions?
• How to effectively benchmark against peers as far as performance is concerned?
• How to develop and use adequate KPIs (Key Performance Indicators) in order to
assess and increase the performance of public sector institutions?
• How to develop, implement, monitor and evaluate performance-based
(and outcome oriented) budgeting (PBB) in public institutions?
• What are the main challenges, experiences and best practices of the development
and implementation of activity-based management/budgeting/costing
Your benefits
•
Become up-to date with recent
improvements of measuring and
increasing the performance of
publics sector institutions
•
Improve your professional skills
and deepen your knowledge about
(financial) strategies and
instruments which help to measure
and boost the performance of your
public institution
• Be pro-active and ensure
sustainability of your institution in
times of austerity
(ABM/ABB/ABC) in the public sector?
• What are the key challenges, experiences and best practices of the implementation
of accrual accounting and budgeting in public sector institutions?
• How to effectively implement result-based (financial) management (RBM)?
•
Benefit from best practice reports,
case studies and workshops and
receive practical tips and tricks on
how to proceed
•
Network and exchange experiences
with our experts and other
professionals from international
public institutions and receive
answers to your individual questions
With interactive workshops on:
• Use of KPIs (Key Performance Indicators) in the
Public Sector
• Integrating Performance Budgeting into the Process
of Budget Planning and Budget Execution
“Very good networking possibility and exchange of ideas!“
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PROGRAMME DAY 1
Increasing the Financial Performance
of Public Institutions in Practice
RENATA RADEKA
8.30-9.00
Registration and Handout of Seminar Material 9.00-9.05
Opening Remarks from the European Academy
for Taxes, Economics & Law 9.05-9.30
Welcome Note from the Chair and
Round of Introductions
9.30-10.15
Action Plan for Public Institutions to
Increase Financial Performance
United Nations Development
Programme (UNDP)
Renata Radeka has over 15 years of
experience in the implementation of projects
in areas of local development, public
institution building, capacity development and
NGO strengthening. She has a certificate for
Monitoring and Evaluation of International
Development Projects obtained by the Association of
Independent Evaluators (IPDET). Renata Radeka has been
with the UNDP for the past ten years and previously worked for
the UN World Food Programme (WFP), the Ministry of Foreign
Affairs of Croatia and a number of private companies in Italy.
•Planning tools for assisting institutions in their budget justifications
•Coordination with relevant sector partners
•Monitoring mechanisms for policy documents
•Priorization processes relevant for sectoral public budgeting
•Activity-based budgeting
Renata Radeka, United Nations Development
Programme (UNDP)
Workshop
10.15-10.30
Discussion Round
Case Study
12.00-13.45
Integrating Performance Budgeting
into the Process of Budget Planning
and Budget Execution
10.30-11.15
Performance Benchmarking – What
Needs to be Done to Ensure a Good
Data Analysis
Defining public institutions’ products and
methodology for codification
Systematising results, products and target
population or beneficiaries
Structural organisation to support quality
data collection
Renata Radeka, United Nations Development
Programme (UNDP)
11.15-11.30
Discussion Round
This interactive workshop will give you the opportunity to implement
the new knowledge and skills concerning the implementation of
performance-based (and outcome oriented) budgeting in the public
sector and discuss real problems that you face in your institution.
Austria’s motives behind the introduction of
performance budgeting
Performance budgeting as part of the budget
planning process
Performance budgeting as part of the budget
execution process
First experiences in Austria
After an introductory presentation, participants will work on
assignments in groups before presenting and discussing their
results together.
Eva Festl, Federal Ministry of Finance Austria,
Directorate for Budget and Public Finance,
Budget Economist, Austria
11.30-12.00
Coffee Break and Networking Opportunity
13.45-14.45
Lunch Break and Networking Opportunity
4
14.45-15.30
Result-based (Financial) Management
•Challenge for EU Agencies in the field of result-based
(financial) management
•Comparison of KPIs and unexpected benefits
•Lessons learnt and conclusions
Fernando Ramos, Head of Finance, European Global
Navigation Satellite Systems Agency (EU Agency)
15.30-15.45
Discussion Round
EVA FESTL
Federal Ministry of Finance Austria,
Directorate for Budget and Public
Finance, Budget Economist, Austria
Eva Festl is Budget Economist working in the
Budget Directorate of the Federal Ministry of
Finance Austria, where she supervises the
budgets of the Ministry of Family Affairs as well
BMF/Grondahl
as the Ministry of Environment. Prior to joining
the Ministry of Finance, she held posts at economic research
institutes focusing on social policy issues.
15.45-16.15
Coffee Break and Networking Opportunity
16.15-17.00
Key Challenges, Experiences and
Best Practices of the Development and
Implementation of Performance-based
(and Outcome-oriented) Budgeting in
Public Institutions
•Framework of performance-based budgeting in the EU
•Enhanced reporting on performance by the European
Commission
•Work in progress
•Multiannual Financial Framework 2014-2020
•Initiatives of the Juncker-Commission
Dr. Manfred Kraff, Deputy Director-General,
Directorate General for Budget,
European Commission
17.00-17.15
Discussion Round
17.15-18.00
The Use of Evaluation Evidence
to Improve Performance
•Definitions and potential uses of evaluation evidence
•Evidence from UK on use of evaluation in allocating resources
(through Spending Reviews) ...
•… for policy decisions …
•… and for implementation
•Conclusions on barriers and enablers
Michael Kell, Chief Economist and Head of Value for
Money Audit Practice, UK National Audit Office, UK
18.00-18.15
Discussion Round
18.15
End of Day One
FERNANDO RAMOS
Head of Finance, European Global
Navigation Satellite Systems Agency
(EU Agency)
Fernando Ramos joined the European GNSS
Agency (GSA) in 2011, becoming its Head of
Finance and Internal Control in 2012. Prior to
joining the GSA, he was part of the dedicated
task force at the European Commission’s
Directorate General of Internal Market and Services in charge
of setting up the European Supervisory Authorities for financial
markets. Before working within the European institutions,
Fernando Ramos was Advisor at the International Cooperation
Department of EUROCHAMBRES, the Association of European
Chambers of Commerce (2003-2008).
DR MANFRED KRAFF
Deputy Director-General,
Directorate General for Budget,
European Commission
Dr Manfred Kraff is Deputy Director-General of
DG Budget at the European Commission and
Accounting Officer of the Commission. From
1988 to 2012 Dr Kraff worked for the European
Court of Auditors and, from 1983 to 1988, he was an Official
of the European Commission. From 2007 to 2012, Dr Manfred
Kraff was a member of the sub-committee on Compliance Audit
on the International Organisation of Supreme Audit Institutions.
Since 2013, he is an observer in the International Public Sector
Accounting Standards Board (IPSASB).
MICHAEL KELL
Chief Economist and Head of Value for
Money Audit Practice, UK National
Audit Office, UK
Michael Kell has been Chief Economist and
Head of Value for Money Audit Practice at the UK
National Audit Office since 2010. Prior to that,
he was Director in the Economic Consulting
practice of one of the four large international consultancy
companies in London and Chief Economist and Director of
Analytical Services at the UK Department of Communities and
Local Government. He has also worked as an economist at the
International Monetary Fund in Washington DC, the UK Treasury
and the Institute for Fiscal Studies in London.
5
PROGRAMME DAY 2
Increasing the Financial Performance
of Public Institutions in Practice
8.30-8.45
Welcome Note from the Chair
8.45-9.30
Most Important Challenges, Experiences
and Best Practices of the Development and
Implementation of Accrual Accounting and
Budgeting in the Public Sector
•Background of accrual-based accounting in the EU
•Legal framework
•Sets of accounting standards
•Accounting principles
•Adoption of EU accounting rules
•Main issues encountered
Dr. Manfred Kraff, Deputy Director-General,
Directorate General for Budget,
European Commission
9.30-9.45
Discussion Round
9.45-10.15
Coffee Break and Networking Opportunity
10.15-11.00
Implementation of Accrual Budgeting
and Accounting in National Institutions
– Austria Experience
•Austria’s motives behind the introduction of accrual budgeting and
accounting
•Key challenges of implementation
•Cash-based versus accrual based
•Accrual accounting, opening balance sheet
•First lessons learnt and way forward
Sandra Kaiser, Advisor on Budget Reform,
Directorate for Budget and Public Finance,
Federal Ministry of Finance, Austria
11.00-11.15
Discussion Round 11.15-12.00
Accrual Budgeting in an UN Agency
•Benefits (why?)
•Challenges and Considerations
•Lessons learnt
Aamir Awan, United Nations Relief and Works Agency
for the Palestine Refugees in the Near East (UNRWA),
Chief Budget Division
12.00-12.15
Discussion Round
12.15-13.15
Lunch Break and Networking Opportunity
6
DR. MANFRED KRAFF
Deputy Director-General,
Directorate General for Budget,
European Commission
Dr Manfred Kraff is Deputy Director-General of
DG Budget at the European Commission and
Accounting Officer of the Commission. From
1988 to 2012 Dr Kraff worked for the European
Court of Auditors and, from 1983 to 1988, he
was an Official of the European Commission. From 2007 to
2012, Dr Manfred Kraff was a member of the sub-committee
on Compliance Audit on the International Organisation of
Supreme Audit Institutions. Since 2013, he is an observer in
the International Public Sector Accounting Standards Board
(IPSASB).
SANDRA KAISER
Advisor on Budget Reform,
Directorate for Budget and
Public Finance,
Federal Ministry of Finance, Austria
Sandra Kaiser works in the Austrian Ministry
of Finance, Directorate General for Public
BMF/Grondahl
Finances and Budget, and is an Advisor on
Budget Reform and was Core Project Member of compiling the
opening statement of financial position for the Austrian Federal
Government. After finishing studies in Economics and Business
Law with a specialisation in Public Management at the Vienna
University of Economics and Business, she joined the Ministry
of Finance.
AAMIR AWAN
United Nations Relief and Works
Agency for the Palestine Refugees in
the Near East (UNRWA),
Chief Budget Division
Presently, Aamir Awan is Chief of the Budget
Division in UNRWA (United Nationals Relief
and Works Agency for the Palestine Refugees
in the Near East). He has more than 19 years of strategic planning
and budget management experience encompassing the private
sector, UNDP, UN, Peacekeeping Mission and UNRWA. Spanning
his work experience, his main accomplishments include amongst
other things: Managing UNRWA’s budget (around $1.2 billion)
from strategic planning, resource allocation decisions to budget
implementation; developing and implementing policies to bridge
the Agency’s cash deficit; and as a business owner leading
ERP (SAP) implementation. Aamir Awan was also responsible
for managing African Union – United Nations Hybrid Mission in
Darfur’s Budget (one of the largest peacekeeping missions with
an annual budget of around $1.7 billion).
13.15-14.00
Activity Based Costing and its Implications
•Methodology
•Linkage with KPIs
•Reporting
•Pros and Cons of using ABC
•Effectiveness of ABC as a tool to improve efficiency and
effectiveness
Aamir Awan, United Nations Relief and Works Agency
for the Palestine Refugees in the Near East (UNRWA),
Chief Budget Division
14.00-14.15
Discussion Round
14.15-14.45
Coffee Break and Networking Opportunity
PIETER-JAN AARTSEN
Corporate Controller, Strategy &
Information, University of Amsterdam,
the Netherlands
Pieter-Jan Aartsen (M.A.) was Internal Auditor
at the University of Amsterdam for seven
years, before he was appointed as Corporate
Controller in 2006. In this position he has
been responsible for the implementation of
the full cost methodology throughout the university’s financial
system. Based on this experience he has been advisor to the
Dutch Universities’ Association in setting the principles of full
costing nationwide in the Netherlands. In most recent years, he
has contributed as architect to the establishment of a business
warehouse and management reporting system to anchor
all aspects of the current financial governance model in the
organization of the University of Amsterdam.
Workshop
14.45-16.30
Use of KPIs (Key Performance
Indicators) in the Public Sector
This interactive workshop will give you the opportunity to implement
the new knowledge and skills concerning the development and use
of KPIs (key performance indicators) and discuss real problems that
you face in your institution.
KPIs and added value in the public sector
Benchmarking externally and internally
Single domain and cross-domain indicators
Using KPIs in internal budget allocation
The life time of a KPI
After an introductory presentation, participants will work on
assignments in groups before presenting and discussing their
results together.
Pieter-Jan Aartsen, Corporate Controller, Strategy &
Information, University of Amsterdam, the Netherlands
16.30
End of Seminar and Handout of Seminar Certificates
“High level speakers and great workshops!“
7
ORGANISATIONAL MATTERS
Increasing the Financial Performance
of Public Institutions in Practice
BOOKING
E-mail: [email protected]
Date of Event
Fax: 8th – 9th June 2015
Phone: +49 (0)30 802080-230
+49 (0)30 802080-250
For online booking please visit
Booking Number
our website: www.euroacad.eu
S-1051
Event Language
The event language is English.
Event Price
Early booking price valid until the 10th of April 2015:
989,- Euro excl. German VAT (19%)
Normal price from the 11th of April 2015:
1.289,- Euro excl. German VAT (19%)
The above price covers the following:
• Admission to the seminar
• Hand-out documents
• Seminar certificate, if seminar fully attended
• Soft drinks and coffee/tea on both event days
• Lunch on both event days
Upon request you can receive a digital version of the seminar
documents after the event for 60,- Euro excl. German VAT
(19%) in addition to the seminar.
Contact
European Academy for Taxes, Economics & Law
at Potsdamer Platz
Entrance: Leipziger Platz 9, 10117 Berlin, Germany
Phone: +49 (0)30 80 20 80 230
Fax:
+49 (0)30 80 20 80 250
E-mail: [email protected]
Internet: www.euroacad.eu
Your contact persons for the programme:
Regina Lüning, M. Sc. econ.
Head of Marketing and Sales
Phone: +49 (0)30 80 20 80 246
Fax: +49 (0)30 80 20 80 259
E-mail: [email protected]
Dr. rer. pol. Nikolaus Siemaszko
Conference Manager
Phone: +49 (0)30 80 20 80 239
Fax: +49 (0)30 80 20 80 259
E-mail: [email protected]
(Programme is subject to alterations)
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Axel-Springer-Str. 55
10117 Berlin, Germany
Tel.:
+49 (0)30 800 928 6300
Fax:
+49 (0)30 800 928 1000
E-mail: [email protected]
Internet: www.marriott.de
Please contact the hotel directly and refer to the “European Academy
for Taxes, Economics & Law” if you wish to benefit from a limited
room availability-contingent. Of course you can always look for an
alternative hotel accommodation.
8
BOOKING
E-mail: [email protected]
Phone: +49 (0)30 80 20 80 230
Fax: +49 (0)30 80 20 80 250
For online booking please visit
our website: www.euroacad.eu
European Academy for Taxes, Economics & Law
Phone.: +49 (0)30 802080-230
at Potsdamer Platz
Fax: Entrance: Leipziger Platz 9
E-mail: [email protected]
10117 Berlin / Germany
www.euroacad.eu
BOOKING
BOOKING NUMBER: S-1051 (DMW) +49 (0)30 802080-250
8th – 9th JUNE 2015, BERLIN
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