Medium-term spending framework analysis --论文代写范文

51Due论文代写平台assignment代写范文:“Medium-term spending framework analysis ” 这篇论文主要描述的是国家的预算是指对于国内各领域行业的使用资金进行预估和分析，在孟加拉国的预算改革中，提出了中期指出框架的改革思路，将针对孟加拉国的教育、卫生医疗、社会福利等多方面进行试验，来分析这个决策是否能在全国范围内推广。

This dissertation studies the MTEF (Medium Term Expenditure Framework) reform in Bangladesh. The MTEF was introduced in 4 ministries including Ministry of Education from 2005-06, named as MTBF

(Medium Term Budgetary Framework). In the following year it included Ministry of Primary and Mass Education and Ministry of Health and Family Welfare. All other ministries will be brought under this framework in near future. The focus of this study is to explore the effect of introducing the MTEF in education and health budgets, explain the difference between the MTEF and traditional budgetary system in the formulation and execution of budget, analyze the effectiveness and efficiency of budgetary spending due to adopting the MTEF in the education and health sectors considering the three outcomes (maintaining fiscal discipline, promoting allocative Efficiency and enhancing operational efficiency) of public expenditure management (PEM) and finally to comment on whether improvements were achieved or not due to adopting the MTEF. This chapter outlines the relevancy of the study, the research questions to be answered in the subsequent chapters, methodology and analytical framework, limitations of the study and finally the presentation structure.

1.2 Rationale of the Study

The main objective of formulating a budget under the MTEF is to link the budgetary allocations with government's policies, priorities. This is for ensuring efficient utilisation of limited public resources, which will enhance pro-poor growth and poverty reduction. One of the ‘policy priority triangles' set out in country's Poverty Reduction Strategy Paper (PRSP, 2005) is human development. So, Education and health sectors have been attached to top priority on investment by the Government.

1 According to MTBF (2005-06, p-01), ‘The Medium Term Budgetary Framework (MTBF) is a new budgeting approach generally known as the Medium Term Expenditure Framework (MTEF)'. Here, no basic difference between MTEF and MTBF has been stated. So, the term ‘MTEF' will be used ubiquitously in this dissertation except quoting the references where relevant.

These two sectors account for almost 20% of the total government expenditure each year in Bangladesh. The MTEF has been implemented in these two sectors since 2006 and many of the government policy objectives are linked with them. It is necessary to review the performance of the MTEF so that the output could be infused into ongoing works and corrective actions can be taken to planned activities accordingly. Thus, it seeks to investigate the impact of the MTEF on budgetary system of these two sectors.

1.3 Research Questions

For this paper, the research questions are:

1. To what extent MTEF led to changesa in the formulation and execution of education and health budgets?

2. Has MTEF improved the effectivenessb and efficiencyc of budgetary expenditure on education and health?

a. Mainly three types of changes- institutional, process (procedure) and technical (technological).

b. Effectiveness is about how far does the activity (here MTEF) achieve its objective- and the objective itself is greater allocative efficiency.

c. Efficiency here means at what cost was that result achieved, i.e. how many additional resources were used up in adopting MTEF (Here it means operational efficiency).

1.4 Broad Methodological Approach

The analysis is purely desk- based. Secondary information sourced from review of literatures on the MTEF of different countries and other related articles of OECD, IMF, World Bank. UNICEF, PEFA, ADB, UNDP comprising as assessment and analysis of available documents on the MTEF and related processes. To answer the research questions data of national budget from 2001t o 2010, documents on the MTEF from 2006 to 2010, monthly fiscal report from 2004 to 2008- Finance Division, Ministry of Finance (MoF), Bangladesh Economic Review 2003-2008, IRBD by CPD (Centre for Policy Dialogue) from 2004- 2010, Public Expenditure Review on health- 2007, Bangladesh Bureau of Statistics, Sector wise budgets from Ministry of Education, Ministry of Primary and Mass Education, Ministry of Health and Family Welfare are used. Data from national budgets, BER, MTBF and PER played the key role to answer the research questions. Information was collected from interviewing few relevant staff of the MoF and consulting published documents and databases available in the Internet. The analysis is both qualitative and quantitative depending on the availability of the relevant data

1.4.1 Analytical Framework

1) To answer the first question regarding changes due to adopting MTEF in Bangladesh, three elements will be analyzed - institutional change, procedural change and technical change and this analysis will try to differentiate the qualitative changes took place due to adopting MTEF over the traditional budgeting system in relation to those three elements.

2) The MTEF budgets of education and health will be assessed taking into account the three basic elements of PEM (Public Expenditure Management) - maintaining fiscal discipline, promoting allocative efficiency and enhancing operational efficiency (Schick, A, 1998) to get the answer of the second question concerning improvement in effectiveness and efficiency of budgetary spending after MTEF.

Fiscal discipline, allocative efficiency and operational efficiency are interdependent (DFID, 2001). Allen Schick (1998, p. 2) argued that the lack of fiscal discipline leads to improper resource allocation and operates inefficiency. So, fiscal discipline promotes allocative and operational efficiency. MTEF sought to strengthen those three outcomes. Therefore, the effectiveness and efficiency of budgetary spending is improved when those three basic elements are achieved

The following criteria/ principles will be analysed to reveal the experiences of attaining those three basic elements Basic Indicators of PEM

Criteria/ Principles that influence PEM indicators

1.4.1.1 Criteria setting

The aim is to find out some criteria that influences the three objectives of PEM as well as matches with the ‘MTEF objectives of Bangladesh' (discussed in chapter- 3..) so that the impact of the MTEF can be assessed. The analytical framework is adapted and it is mainly based on the literature of ‘Schick, A (1998), A Contemporary Approach to Public Expenditure Management', ‘World Bank (1998), Public Expenditure Management Handbook', DFID guidelines (2001) and some other empirical evidences (discussed in chapter- 2).

Some other relevant criteria are not examined mainly due to data non- availability of appropriate data. For example, improvement in accountability and transparency relates to operational efficiency is not analysed due to data limitation and relevant information unavailability.

A simple cross- section data is presented in tabular form where it is relevant in addressing the research questions.

1.6 Limitations

The MTEF is now at its earlier stage in Bangladesh and no formal review or comprehensive assessment has been made on this new budgetary process. Sufficient information is not available and current and reliable data are also unobtainable. So, there is much reliance on government budgetary documents that cannot always be testified by evidences from other sources.

1.7 Presentation Structure

Chapter 2 provides literature review on theoretical concept of MTEF, budgetary reforms followed both in developed and developing countries and assessments of the impact of the MTEF in those countries using the analytical framework specified for answering question two.

Chapter 3 illustrates MTEF reform in Bangladesh and analysis of the traditional budgetary process and MTEF in view of the changes took place due to adopting MTEF to get the answer of question 1.

Chapter 4 focuses on the assessment of impact of MTEF on education budget to get the answer to question-2

Chapter 5 focuses on the assessment of impact of MTEF on health budget to get the answer to question-2

Chapter 6 presents the conclusion where all the research questions are summarized.

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