Many grass-roots units perform performance evaluations by filling out forms at the end of the year and counting them up. The kiber county finance department has broken "money must be effective, no accountability" down to three steps, which are worth looking at。
Learning to communicate is the first step, not the past
In 2019, the kibak county finance department basedNamyang cityPerformance appraisal and incentives in financial management (pilot) (2019) no. 6) specialized meetings of the bureau to convey the spirit of the document. There was a clear demand that the county-wide finance cadres must integrate their ideas and actions into the municipal finance bureaus, not "know what" but "do what" and further strengthen the sense of responsibility and overstretched。
Performance evaluation is the worst thing about "no one looks at it, no one answers it." learning delivery is not in place, and everything that follows is empty. The kirber county placed the message at the top of "three in place" and addressed the most fundamental question of "people don't know what to do, why" so that each of the managers involved in the evaluation would have to figure out what their performance was。
Two documents to support the institutional framework
The kiber county fiscal authority did not wait for the issuance of the circulars on the self-assessment of the performance of expenditure of financial projects at the district level in 2018 and on the evaluation of the performance of financial expenditure in 2019. The two documents spell out what is to be assessed, who is to be assessed, when, and what is to be delivered, provide a "statement" for grass-roots operations and provide institutional assurance for subsequent project evaluations。
The system documents are not wall-mounted. There are clear provisions that impose rigidity in performance evaluation, which does not work, which sets of data are not submitted, and which is documented and accountable. This was also the ground level support for the subsequent evaluation of projects in kirpa county that could easily advance village access roads and ecological governance。
Cross-sectoral collaboration to address who does what
In kiber county, a leadership group and office for the evaluation of financial performance was set up, which placed the lead in the hands of the fiscal authority, while taking the initiative to connect the various direct units of the country. The key move was to break through the wall between the internal finance and operations sections of the unit — which had previously managed the finances, the operations and the evaluation had been divided, and now required that both sides sit together on the data and the nuclear calibre。
The significance of this mechanism is that performance evaluation has never been a matter for one department of the finance section. The business sector knows best what projects have done, how much they have spent, how well they have worked, and the financial sector controls the flow of funds, so that the two sides work together to put "who spends, who is responsible, who uses and who evaluates " into practice, and to avoid the evaluation becoming "self-scoring"。
It's not empty
In kiber county, a thematic meeting on the evaluation of the performance of fiscal expenditures was held, setting a rigid rule for the relevant district units: the self-assessment project must be planned, scheduled and implemented early, and the data must be complete, clear, valid and reasonable. It's not a word of "watching" that ends when the four red lines are clearly stated, falsely reported, and falsely reported。
The core logic of who spends and who is responsible is that the unit that spends money knows best where it is and is worthless. Self-evaluation by the spending side, with the most accurate data available; review by the financial sector, with minimal quality. The kirber county has smoothed these two levels of relationship, and it is not the superiors and subordinates who are being polite but who are really putting every sum of money and the corresponding thing on the top。
Early engagement of priority projects at year end
Village-to-village road construction, eco-governance project and pilot high school school school construction project were the largest financial expenditure in 2019. The bureau of finance requested that these priority projects be evaluated "early" and not end-of-year raids. The project is still under construction, and evaluations follow up simultaneously, with data being updated as progress is made, avoiding " having to do it before remembering it or not " 。
There is also the practical benefit of early intervention: problems can be identified early. For example, the village access road project, in the medium term, found that the allocation of funds was not matched by the pace of work and could be adjusted in a timely manner, rather than the year-end count finding that "the money was spent and the road was not finished". Embedding evaluation throughout the life cycle of the project is the whole processPerformance management"the real meaning is not a year-end supplement。
Performance evaluation ends with value for money
This was done in kirpa county, where it was finally clear: more efficient and effective allocation of financial resources. Performance evaluations do not fill out additional forms, but allow each financial fund to say "how much has been spent, what has been done and how well". "the money must be effective, the ineffectiveness must be held accountable." the question is not whether the process has gone, but whether the results have been realized。
In 2019, which marks the 70th anniversary of the establishment of the new china, kiribur county has set itself a hard standard with the "three in place" by pushing fiscal expenditure performance evaluation as an annual priority. To put it simply, the evaluation was not true, and the roads below the foothold of the people, environmental governance at the door of the house and school buildings for children were the most intuitive tests that could not be manipulated。
Which part of your unit's performance evaluation is most troubling — data collection, indicator setting, or are the results really used to adjust the next budget? The comment area would be welcome for a chat, which would be useful if it could be shared with colleagues。
