2024-09-29-世界银行-吉尔吉斯斯坦共和国的绿色预算标签_概念方法（英）_61页_2mb

报告摘要

Green Budget Tagging (BET) is a framework to identify, track, and classify public expenditures related to climate change mitigation and adaptation and environmental protection.
Objectives: Enhance transparency, accountability, and efficiency in budgeting for environmental goals. It helps align budget allocations with national commitments like NDCs, improves monitoring of SDGs, identifies funding gaps, and supports access to international climate finance.
Methodology:
- Definitions: Green expenditures are categorized into three groups: Climate Change Mitigation (CCM), Climate Change Adaptation (CCA), and Environment (ENV).
- Classification: Uses a three-tier system with relevance weights (high, medium, low, marginal) to quantify the contribution of each measure.
- Estimation: Combines quantitative relevance weights for measures with "potential relevance" tags where insufficient data exists.
Integration & Process:
- Green BET integrates with the national budget cycle, starting in MTBF preparation and continuing through budget execution.
- Roles: The Ministry of Finance (MF) leads the process, while the Ministry of Natural Resources and Technical Supervision (MNRETS) provides technical expertise on environmental/climate relevance.
Quality Assurance:
- Involves peer reviews during budget planning to ensure consistent tagging and alignment with climate/environmental objectives.
- All ministries submit tagged expenditure data for consolidation by the MF into budget reports for legislative oversight.
Phased Implementation:
- Phase 1: Pilot BET in selected ministries—update IT systems, conduct trainings.
- Phase 2: Expand to all ministries, local governments, and tagged “negative” expenditures.
- Phase 3: Integrate tracking of climate revenues and introduce more granular tagging (e.g., activity-level).
Key Enablers: Multidisciplinary interministerial teams, capacity building, legislative alignment, and modernization of budget IT infrastructure.
Expected Outcomes:
- Improved implementation of climate/environmental strategies.
- Enhanced budget planning, better resource allocation, and enhanced reporting for SDGs and UNFCCC.