PUBLIC FINANCE ISSUES

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PUBLIC FINANCE

Michel Rochette, MBA, FSA Society of Actuaries Annual Meeting New York, NY October 18, 2010


What is Public Finance? 

« Field of economics concerned with paying for collective or governmental activities, and with the administration and design of those activities. » (wikipedia) Essentially, what governments do and how to pay for it. Public finance is concerned with: −

Government expenditures: policy goals

Ressource mobilizations: intergenerational equity Enterprise Risk Advisory, LLC


What is Public Finance? 

Types of government expenditures: −

Government consumption: yearly

Governement investment: long-term

Transfer payments

Government operations

Sources of funding: −

Taxes: income and sales: fiscal policy

Non-tax revenues: government entities

Borrowing: impact on future generation

Other: seigniorage

Enterprise Risk Advisory, LLC


Size of Governments

Source: Dye Understanding Public Policy

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Number of US Governments

Enterprise Risk Advisory, LLC


Federal vs Local Governments.

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US Federal Budget


Actuarial Principles 

Statistical Framework: –

Law of large numbers & credibility of models

Economic and Behavioral Framework: –

Explain behavior in terms of quantifiable incentives and dis incentives

Preference varies by stakeholders

Time value of money: now vs later

Money exists: Express economic preferences in terms of money: ok what about values?

Source: SOA/CAS Actuarial Principles

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Actuarial Principles 

Facts-based profession: −

« Substitute facts for appearances » SOA Motto

Fit with the New Public Management: efficiency, effectiveness

Model construction of outcomes & effects −

Economic and behavioral framework

Actuarial Risk: Random variables with desirable or non desirable economic consequences

Source: SOA/CAS Actuarial Principles

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Actuarial Principles 

Financial Security Systems: –

Risk system where participants transfer one or more undesirable actuarial risks to a second party

Risk experience: data and facts

Antiselection & moral hazard

Actuarial soundness and degree

Intergenerational equity: MR Addition

Source: SOA/CAS Actuarial Principles

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Actuarial Roles

Trowbridge, FSA: Fundamental Concepts of Actuarial Science, 1989 Enterprise Risk Advisory, LLC


Actuarial Roles 

Policy Evaluations: −

Measuring and modeling impacts – shortterm and long-term – of different public policies, not outputs as usually done in governements

Evaluation ex-ante and ex-post

Participate in long-term financing decisions: −

Especially relevant for local governments

Long-term liabilities. Ex. water systems Enterprise Risk Advisory, LLC


Actuarial Roles 

Advise on long-term financial and non financial costs/benefits of: −

Different funding policies: PPP vs debt issue

Assessment of different public policies:

Ex: More police vs more social benefits Regulation vs direct government involvement 

Advise on societal emerging risk issues (Societal Governance). Ex. longevity Bring independence, credibility and non biaised views and recommendations: Work for the public interest! Enterprise Risk Advisory, LLC


Ex. Scottish Policy Evaluation Checklist  

Similar to an actuarial appraisal! Identify, quantify and value costs, benefits, risks and uncertainties of options & objectives Present results: –

Compare immediate and ultimate relationships between outputs and objectives

Present costs and benefits not valued

Present timing of outputs, timing & discount rate

Choose alternative states of the world & compare expected with realityEnterprise Risk Advisory, LLC


CONTACT 

MICHEL ROCHETTE, MBA, FSA

ENTERPRISE RISK ADVISORY, LLC

954-607-6969

michel.rochette@enterprise-risk-advisory.com

Enterprise Risk Advisory, LLC


SOCIETY OF ACTUARIES

2010 Annual Meeting (October 2010) Session Topic:

Public Finance—How Actuaries Should Consider Helping

Competency:

Strategic Insight & Integration

Session:

All Sessions 13,630

28 OF 33

This Session

10,728

34

Number of responses

5,190

26

All Sessions

Return rate (# of resp./actual att.)

48%

76%

Overall rating of this session

3.87

3.83

3.83 3.87

Provided you with practical technical information

4.01

3.53

3.53 4.01

Will enable you to make better business decisions

3.90

3.71

3.71 3.90

Prepared you to impact industry-wide changes

3.72

3.70

3.70 3.72

Knowledge of Subject

4.22

4.33

Effectiveness of Delivery

3.84

4.05

Expected Attendance Actual Attendance

1

Overall Rating Learning Experience

2

Indicate your level of agreement with the following. This session:

Jeremy Gold, FSA, CERA, MAAA

Number of participants indicating presenter included commercial promotion in presentation

Presenter Effectiveness1

Emily K. Kessler, FSA, EA, FCA

1

Knowledge of Subject

4.22

4.42

4.42 4.22

Effectiveness of Delivery

3.84

4.43

4.43 3.84

Robert C. North Knowledge of Subject Jr., FSA, EA, FCA, FSPA, MAAA Effectiveness of Delivery

4.22

4.21

3.84

3.96 0

Knowledge of Subject

4.22

4.25

Effectiveness of Delivery

3.84

3.87

Number of participants indicating presenter included commercial promotion in presentation

Rate the level of audience interaction for this session 1

1

1

Number of participants indicating presenter included commercial promotion in presentation

Competency

4.05 3.84

1

Number of participants indicating presenter included commercial promotion in presentation

Michel Rochette, FSA

4.33 4.22

0

4.21 4.22 3.96 3.84 0 4.25 4.22 3.87 3.84 0 3.38 3.44

3.44

3.38

Did you chose this session based on the Competency addressed during this session? % Yes

52%

35%

35% 52%

Did this session meet your expectations in terms of how it addressed this Competency? % Yes

59%

36%

36% 59%

1

The rating scale used: Excellent (5), Very Good (4), Good (3), Fair (2), Poor (1), and N/A (no value).

2

The rating scale used: Strongly Agree (5), Agree (4), Neither Agree nor Disagree (3), Disagree (2), Strongly Disagree (1), and N/A (no value).

Speakers are compared to an overall speaker average regardless of the order of presentation.

Evaluation Tips to keep in mind when reviewing the responses: Numerical evaluations tend to give you a pretty good feeling for how well the attendees responded to the session as a whole. Scores in the range of 3 to 5 are considered successful programs. Written comments come from people who may have a strong opinion, therefore they tend to be very good or very bad. Repetitive comments that point to the same theme could be an indication of an area you may want to capitalize on in the future or work on for future presentations.

Perception Solutions, Inc.

www.perceptionsolutions.com 12/19/2010


SOCIETY OF ACTUARIES

2010 Annual Meeting (October 2010) Session Evaluation (Participants' Comments) Session

Competency

28 OF

Strategic Insight & Integration Strategic Insight & Integration

28 OF 28 OF 28 OF 28 OF 28 OF 28 OF 28 OF 28 OF

Overall Comments Regarding This Session Attended based on personal interest rather than job-related interest. This was fascinating.

Pie chart slide color-coded only result in problems with tracking on black/white handout - good to use different shaped icons too so the category in the black/white handout can be tracked. Strategic Insight & Focus on public pension fund was noted in session description. Outside the pension discussion, there was a Integration shortage of specific usable information. Strategic Insight & Moderator shouldn't challenge presenters during session. Integration Strategic Insight & Integration

I found the set-up interesting - good way to approach a topic like this - have multiple speakers sharing 1 single set of slides. Strategic Insight & I would have liked to see more specific ideas of how actuaries could play a role. Some of the questions at the end Integration of the session were way too wordy and should have been cut off. Strategic Insight & Appreciate the conversational nature of the session. Integration Strategic Insight & Integration

Good practical discussion w/out getting into complexities that only those intimately familiar w/ topic understand.

Strategic Insight & Integration

Too much focus was on valuing state and local pensions, which is a less typical public finance topic that some other areas actuaries would like to influence.

Perception Solutions, Inc.

www.perceptionsolutions.com 12/19/2010

Comments- 1


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