한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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A Study on Introducing Program Budgeting to Public Institution

Keyword
Title
A Study on Introducing Program Budgeting to Public Institution
Authors
Kyungsun Heo; Jiyoung Kim; Nowook Park
Issue Date
2012-12
Publisher
KIPF
Citation
pp. 92
Abstract
The debt of public institutions has rapidly increased in recent years, causing pressure on the government which is responsible for the debt. Particularly, a significant portion of the debt of public institutions was accumulated in the process that they delivered public policies on behalf of government. As a solution to clarify what causes the increase of the debt of public institutions and to figure out who is accountable for the financial results, separate accounting and program budgeting are getting more attentions. This research aims to understand the issues of current budgeting system and suggest directions for improving current budgeting system in public institutions. To achieve the research objectives, we conducted the survey on current budgeting system from all of 288 public institutions in Korea and examined five case studies on program budgeting from government and public institutions. The survey results show that 105 out of 288 public institutions (36.5%) have already adopted program budgeting. However, the levels of the program budgeting in the public institutions are quite different. To explore more the level issue of program budgeting, we analyzed the budgetary documents of 93 public institutions of the year 2012 and found out that only 18.3% of them implemented program budgeting for the whole area of business using the well-designed hierarchical program structure. Majority of them (60.2%) are implementing program budgeting at the very superficial level. The rest of them (21.5%) are considered practically not having any program budgeting system. Since the financial information from these various budgeting systems are not standardized at all, it is hard to use the information in the decision making process. Based on those results, we conclude that the top priority of budget reform of public institutions is to produce reliable and comparable budget information in detail. In a long term perspective, program budgeting and separate accounting could be the solutions for enhancing transparency and accountability of budgeting in public institutions. However, it should be noted that, considering current status of budget system in public institutions, it is not feasible to apply uniform program budgeting to all the public institutions at the same time. Therefore, a step-by-step approach is more appropriate when applying program budgeting to the public institutions. Also, alternative solutions which are applicable in a short term should be considered as the mediate for the program budgeting and separate accounting.
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