Canadian Government Executive - Volume 24 - Issue 06

and provide incentives for testing new approaches. Finally, longer term success also depends upon the reforms moving out of central finance and corporate func- tions to connect with wider leadership in programs and supporting operations. • Data collection models and technology: Develop greater facility with all of an or- ganization’s data and create integrated business processes that go beyond the traditional financial budgeting model and link non-financial and financial in- formation. Such models allow the mon- etary impacts of strategies, operational tactics – including resource capacities and allocations – and decisions to be analyzed looking forward and adjusted in real time. Build awareness and under- standing of enabling technologies and digital tools. • Turning data into insights: Build capac- ity on the core aspects of performance- based budgeting using standardized training and toolkits to ensure common understanding across government. Pub- lic servants in the future will require a broader range of knowledge, skills and experience to improve business part- nering and become more hands on with the operational resources and process- es. The future will place an increasing premium on diverse experience, inter- personal and leadership skills, as well as technology, analytical, and data skills. At the federal level, Canada has estab- lished a solid foundation for performance- informed budgeting to improve resource allocation decisions, improve efficiencies, and report on results to Canadians. Mov- ing forward, building a results-based cul- ture – including performance informed budgeting – will mean a strong focus on building capacity and expertise and standardized tools to ensure common ap- proaches and business processes that can effectively integrate financial and non- financial information. Consideration could be given to devel- oping a playbook to equip departments based on international best practices. It will also require sustained leadership and assurances that departments are not pe- nalized for missing performance targets, which is the hallmark of performance- based budgeting. The Canadian Govern- ment may also want to consider the U.S. model of establishing government-wide standards and tools to ensure consistency and a government-wide council on pro- gram management as a forum to review issues and share best practices. References 1. Marc Robinson et al., “A Basic Model of Performance-Based Budgeting”, International Mone- tary Fund, 2009. https://www.imf. org/external/pubs/ft/tnm/2009/ tnm0901.pdf 2. Marc Robinson et al., “A Basic Model of Performance-Based Budgeting”, International Mone- tary Fund, 2009. https://www.imf. org/external/pubs/ft/tnm/2009/ tnm0901.pdf 3. Whitehouse Internal Memo from Mick Mulvaney, Director to Agency Heads dated June 25, 2018 “Improving the Manage- ment of Federal Programs and Projects through implement- ing the PMIAA. l https://www. whitehouse.gov/wp-content/ uploads/2018/06/M-18-19.pdf 4. R. McCafrey, “Financial Reform in the U.K.; Putting Finance at the Heart of Decision-making”, As- sociation of International Certified Professional Accountants, https:// www.ifac.org/global-knowledge- gateway/business-reporting/dis- cussion/financial-management- reform-uk-government 5. Performance Information in the Budget Proccess, Results of the OECD 2005 Questionnaire, OECD JOURNAL ON BUDGETING – VOLUME 5 – No. 2 – ISSN 1608- 7143 https://www.oecd.org/gov/ budgeting/43480959.pdf 6. R. Pollanen, “Linking Strategic Planning and Performance in Canadian Public Organizations: Does it Improve Performance?”, FMI Journal, March 2016. Partici- pants were municipal, provincial and federal organizations. http:// www.fmi.ca/media/828299/ Linking%20Strategic%20Plan- ning%20and%20Performance%20 Measurement_R%20Pollanen_ March%202016.pdf A lison T aylor is a former federal government executive and President of Performance Solutions Inc. She is also a CGE Advisor on Leadership and Conferences. alison.taylor@live.com December 2018/January 2019// Canadian Government Executive / 11 EXECUTIVE BRIEF At the federal level, Canada has estab- lished a solid founda- tion for performance- informed budgeting to improve resource allocation decisions, improve efficiencies, and report on results to Canadians.