International Practice on Budget ution and Control.ppt
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1、International Practice on Budget Execution and Control,Katherine Barraclough and Bill Dorotinsky,Public Financial Management Workshop, NOSPA, Vientiane, Lao PDR May 23-26,Budget Execution and Control,Concerned with budget execution, accounting and fiscal reporting Processes and institutions to: Impl
2、ement the budget Manage resources, assets (and policies) Report on resource use Ex poste audit reports and resource use Key questions: Are deficit targets going to met? Are budget adjustments that were agreed at the preparation stage being implemented? Will the budget outturn align with the budget p
3、lan? Are expenditure priorities being reflected in the budget?,Basic Principles for Budgeting,Comprehensiveness Include all revenue and expenditure, all agencies Accuracy Record actual transactions and flows Annuality Cover a defined period of time (e.g. one year budget, multi-year forecasts) Author
4、itativeness Ensure implementation is in line with appropriate laws Transparency Information on spending is public, timely and understandable Predictability Stability in the macro and strategic policy and funding in the short and long term,Cash Budget,Advantages: Appropriations are on a cash basis an
5、d define the limits for payment and annual commitment Fits well with the need for compliance and expenditure control Expenditures are classified by organisation and object of expenditure (line item) Disadvantage: Tendency to overlook issues of government objectives, their links to the budget, and th
6、e services to be delivered by the government This can be overcome through an appropriate classification system,Budget Classification (1),Classification is important for: Policy formulation Identification of resources allocation among sectors Identification of activities of government Level of perfor
7、mance to be assessed Establishment of accountability for compliance of authorizations, policies and analysis Everyday budget administration,Budget Classification (2),Budget can be classified according to: Function: for historical and high level analysis and policy formulation Organisation: for accou
8、ntability and budget ration Fund: source of financing Economic: for statistical purposes, compliance, control, and economic analysis Program: for allocating resources based on government objectives and cost-benefit analysis Other: as needed based on country circumstances COFOG and GFS COFOG: http:/u
9、nstats.un.org/unsd/cr/registry/regcst.asp?Cl=4 GFS: http:/www.imf.org/external/pubs/ft/gfs/manual/,The Budget Execution Process,Key Considerations,Ability to revise budget appropriations in-year Excessive switching may indicate a lack of budgetary discipline and/or poor budget formulation Quality of
10、 information on outturn expenditure Information needs to be timely, accurate, and reliable Limits on use of exceptional procedures Avoid excessive use of procedures that by-pass expenditure controls Adjusting expenditures in year Only changes in expenditure policy can deliver sustained changes in ex
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