Public Sector Governance and Accountability Series: Budgeting and ...

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84 Salvatore Schiavo-Campo Division of powers in budgeting The specific arrangements for division of responsibilities between the executive and the legislature depend on the nature of the country’s political system—whether parliamentary or presidential, unitary or federal, the legal tradition and role of the judiciary, and the historical and cultural context. In general, the executive and the legislature are jointly responsible for defining the broad directions of economic and fiscal policy. The executive is responsible for formulating the expenditure program consistent with the broad directions, within the limits of affordability; the legislature is responsible for approving the expenditure program and monitoring its execution. The key principles The organic budget law should have as its first section a clear statement of the fundamental principles of good governance and of public finance. These principles also recapitulate the major points made in this chapter: No moneys to be collected from natural or legal persons, nor any moneys expended, nor services provided, nor exemptions granted, except as duly authorized by the law and other legal instruments Transparency of fiscal and service information, requiring not only openness but an affirmative effort to provide to the public in usable form the basic budgetary information and government plans and programs, in accordance with international standards on fiscal transparency Conformity of fiscal policy with macroeconomic and social objectives, requiring, among other things, the placement of the annual budget process in a multiyear perspective Individual responsibility of ministers, heads of agencies, and other senior managers for the acquisition, use, accounting, and reporting of public resources and for the taking of necessary measures to prevent abuses of such resources Equal obligation of all government employees to comply with the rules and regulations of public financial management, and equal application of sanctions to violators of said rules Maximum feasible participation by government employees, members of the legislature, and other concerned persons, in the budget preparation and budget execution process, as may be appropriate and realistic Public financial management conducted to ensure expenditure control, efficient resource use, effective service provision, and high integrity Unity of the budget and the treasury, among other reasons to make possible comparisons of the relative effectiveness of different types of proposed expenditures
The Budget and Its Coverage 85 Conformity with or progress toward accepted international standards in budget preparation and execution, financial management and control, and audit. Box 2.6 shows the detailed structure of the organic budget law in a francophone African country. (Because the law was still in draft form at the time of writing, the country’s name and the actual contents are not mentioned.) BOX 2.6 Contents of an Organic Budget Law in a Francophone African Country Part I Article 1 Article 2 Article 3 Article 4 Article 5 Article 6 Part II Article 7 Article 8 Article 9 Article 10 Article 11 Article 12 Article 13 Article 14 Article 15 Article 16 Part III Article 17 Article 18 Article 19 Article 20 Article 21 Article 22 Article 23 Article 24 General Provisions Object of the Organic Law Definitions The Scope of the Law General Guiding Principles Establishment, Coverage, and Control of the Consolidated Fund Withdrawals from the Consolidated Fund Powers for Budget Management Powers of Parliament, Local Government Councils, and Other Public Bodies Powers and Responsibilities of the Council of Ministers General Responsibilities of the Minister Specific Powers of the Minister Powers of the Minister to Delegate Authority Powers and General Responsibilities of the Secretary General and Secretary to the Treasury Specific Powers of the Secretary General and Secretary to the Treasury Powers and Missions of Chief Budget Managers Delegation of Chief Budget Managers’ Responsibilities Powers and Duties of Local Government Council Chairpersons Preparation, Presentation, and Approval of Budgets Revenues Expenditures Unforeseen Expenditures for Emergencies Deficit or Surplus Estimation of Revenue of the Central Government and Local Governments Estimation of Expenditure of the Central Government and Local Governments Documentation for the Annual Budget Budget Annexes (Box continues on the following page.)
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PUBLIC SECTOR GOVERNANCE AND ACCOUN
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Introduction to the Public Sector G
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©2007 The International Bank for R
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vi Contents Conclusions 48 Notes 49
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viii Contents A Simple Way to Under
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x Contents Reform Priorities and Se
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xii Contents 9.4 Transfers between
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xiv Contents 10.2 Pros and Cons of
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xvi Foreword highlights frameworks
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xviii Preface This volume represent
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xx Acknowledgments The editor is gr
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xxii Contributors Work, Activity-Ba
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xxiv Contributors published by the
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xxvi Abbreviations and Acronyms EU
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Overview anwar shah B udgetary inst
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Overview 3 Chapter 2 by Salvatore S
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Overview 5 governments still are on
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Overview 7 Since the 1970s, the cos
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Overview 9 helpful in improving bud
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Overview 11 not need it. But the pr
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Overview 13 For efficient implement
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Overview 15 a difficult environment
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Overview 17 is asked to perform. To
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Overview 19 set up a special aid ma
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Overview 21 allocations, low budget
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Overview 23 specifies who is respon
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1 Budgeting Institutions for Better
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Budgeting Institutions for Better F
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Budgeting Institutions for Better F
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134 Alta Fölscher Conclusion The i
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5 A Primer on Performance Budgeting
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A Primer on Performance Budgeting 1
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155 China Line-item budgeting Line-
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TABLE 5.6 Performance Budgeting Ref
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C. Is it common that politicians us
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6 Accrual Accounting in the Public
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Accrual Accounting in the Public Se
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Deficit Elimination Rules Accrual A
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204 Gary Cokins practices and their
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206 Gary Cokins An Excessive Focus
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208 Gary Cokins The ABC/M view is a
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210 Gary Cokins processes involved.
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212 Gary Cokins while the other ave
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214 Gary Cokins elimination. Genera
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216 Gary Cokins imposed? As mention
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218 Gary Cokins resources they draw
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220 Gary Cokins Despite the similar
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222 Gary Cokins to be intangible. B
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224 Gary Cokins idea of the types o
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226 Gary Cokins these activities su
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228 Gary Cokins Without visible, re
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230 Gary Cokins the organization ma
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232 TABLE 7A.1 An Example of “Uni
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8 Budget Preparation and Approval s
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Budget Preparation and Approval 237
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are doubtful and unclear. At budget
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9 Budget Execution daniel tommasi B
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Budget Execution 281 in budget mana
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Budget Execution 283 appropriations
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Budget Execution 285 The distributi
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Budget Execution 287 In Malawi, the
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Distribution of Responsibilities Bu
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Budget Execution 291 The financial
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Budget Execution 293 cases, these s
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Budget Execution 295 provided that
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Budget Execution 297 termed viremen
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Budget Execution 299 BOX 9.4 Transf
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Budget Execution 301 time limited,
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Budget Execution 303 personnel mana
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Budget Execution 305 which ones wer
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Budget Execution 307 projects withi
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The Treasury Function Budget Execut
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Budget Execution 311 Case 1. Paymen
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Budget Execution 313 Although, in p
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Budget Execution 315 payments, and
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Budget Execution 317 Cash planning
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Organizational arrangements Cash pl
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Budget Execution 321 9. Since the 1
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10 Automating Public Financial Mana
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Automating Public Financial Managem
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A Concluding Word Many years ago Go
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11 What Would an Ideal Public Finan
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What Would an Ideal Public Finance
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National and sectoral policy review
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12 Strengthening Public Expenditure
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Strengthening Public Expenditure Ma
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should be conducted largely on the
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436 Salvatore Schiavo-Campo period.
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438 Salvatore Schiavo-Campo going b
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440 Salvatore Schiavo-Campo strateg
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442 Salvatore Schiavo-Campo No com
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444 Salvatore Schiavo-Campo donors.
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446 Salvatore Schiavo-Campo 2. Is t
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448 Salvatore Schiavo-Campo serious
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450 Salvatore Schiavo-Campo assets,
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452 Salvatore Schiavo-Campo and pla
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454 Salvatore Schiavo-Campo corrupt
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456 Salvatore Schiavo-Campo The mai
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458 Salvatore Schiavo-Campo Moreove
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460 Salvatore Schiavo-Campo Schiavo
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462 Alta Fölscher development budg
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464 Alta Fölscher the quality of i
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466 Alta Fölscher between policy a
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468 Alta Fölscher Public Policy Re
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470 Alta Fölscher Allocating Scarc
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472 Alta Fölscher a guide to the m
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474 Alta Fölscher The MPERs are ta
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476 Alta Fölscher BOX 14.1 Kenyan
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478 Alta Fölscher BOX 14.2 The IP-
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480 Alta Fölscher the IP-ERS objec
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482 Alta Fölscher MTEF, these ceil
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484 Alta Fölscher macroeconomic ou
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486 Alta Fölscher Across and withi
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488 Alta Fölscher phases and instr
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490 Alta Fölscher decisions, rathe
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492 Alta Fölscher Realizing the co
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494 Alta Fölscher against prioriti
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496 Alta Fölscher selected across
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498 Alta Fölscher be sequenced and
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15 Country Case Study: South Africa
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health, social services, and housin
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Country Case Study: South Africa 50
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A Credible Budget Process Country C
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Index Boxes, figures, notes, and ta
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Index 537 defined, 327, 328f, 354n8
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Index 539 delegation approach to, 3
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Index 541 reporting requirements, 3
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Index 543 Indianapolis, IN case stu
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Index 545 change factors influencin
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Index 547 reasons for adopting, 138
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Index 549 Public Expenditure and Fi
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Index 551 HIPC debt relief, budgeta
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ECO-AUDIT Environmental Benefits St
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