MOF-BUDGET Jun. 2016 | Page 353

Technical Notes cont’d • Measure the outcome and/or impact and/or effectiveness of budget programs and their outputs • Determines whether a program is achieving its objectives (or making progress) • Example (Primary Education): • % of students completing primary school with minimum literacy and numeracy standards; • % of school aged children enrolled in primary school CHART OF ACCOUNTS REFORM The implementation of a new Classifications of Accounts is foreshadowed for implementation in the 2017/18 Fiscal Year. Technical aspects of this reform are ongoing within the Ministry of Finance and the Treasury Department. The implementation of a new COA would introduce a more reliable and consistent classification, tracking and reporting of Public Expenditure. Technical Notes Format of 2016/17 Budget Outcome indicators: EXPLANATORY NOTES The following schedules although not exhaustive highlight the salient adjustments to Recurrent Budget Estimates across budget heads for the 2016/17 Fiscal Year: Generally, the Personal Emolument estimates capture calculated normal increments and estimates for the Global salary increases for eligible public servants as per the Industrial Agreement with the Bahamas Government and the Bahamas Public Service Union due in the 2016/17 Fiscal period. Concomitant allocations are reflected in the Personal Emolument of Ministries and Departments. Head 5 – Ministry of Public Service Block 30 301270 Office Rent N.I.B  Funding provides for cost for Capital leases for Office Accommodation provided by the National Insurance Board 575400 Insurance Premiums – Medical Health Insurance  Funding provided to cover cost of Insurance premiums for eligible public officers Block 90 921200 Pensions to Officials [353] 2016/2017 DRAFT ESTIMATES OF REVENUE & EXPENDITURE