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

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288 Daniel Tommasi Legislature’s authorizations Annual budget forecast appropriations Multiyear commitment authorizations Other legislation Authorization Apportionment Commitments Annual contracts or orders Stationery and so forth Multiyear contracts Investment and so forth “Permanent” commitments Personnel, entitlements, and so forth Routine activities Rental contracts, electricity, and so forth Verification Suppliers Delivery Contingent liabilities Payment Uses of appropriations Source: Adapted from Allen and Tommasi 2001. FIGURE 9.1 Implementation of Budgetary Expenditure Good administration, because many liabilities arise, in practice, from routine activities or informal procedures (for example, telephone calls) rather than from formal contracts or orders An effective and comprehensive internal control system, which should cover all key systems and procedures in government agencies (notably, besides financial controls, personnel controls and procurement procedures) Internal audit to ensure that the controls are in place and function effectively. Managing and Monitoring Budget Execution This section covers the distribution of responsibilities for budget execution, budget appropriation management rules and budget revisions, various special issues related to budget execution, and the monitoring of budget execution.
Distribution of Responsibilities Budget Execution 289 Budget execution covers both activities related to the implementation of policies and tasks related to the administration of the budget. Both the central agencies (the ministry of finance, the ministry of planning in a dualbudgeting system, and the prime minister’s office) and the spending agencies are involved in these tasks. The distribution of responsibilities in budget management should be organized according to the agencies’ respective areas of responsibility and accountability. The responsibilities of the ministry of finance and line ministries The ministry of finance should have the following responsibilities: Concerning the control of budget execution, administering the system of release of funds (warrants, budget implementation plan, and the like); preparing the in-year financial plan; monitoring expenditure flow; preparing in-year budget revisions; managing the central payment system (if any) or supervising government bank accounts; administering the central payroll system (if any); and preparing accounts and financial reports Concerning policy implementation, reviewing progress independently or jointly with spending agencies, identifying policy revisions as appropriate, and proposing to the council of ministers reallocations of resources, within the framework authorized by the legislative body. The spending units should have the following responsibilities: Concerning budget administration, allocating funds among their subordinate units, making commitments, purchasing and procuring goods and services, verifying the goods and services acquired, preparing requests for payment (and making payments if the payment system is not centralized), preparing progress reports, monitoring performance indicators, and keeping accounts and financial records Concerning policy implementation, periodically reviewing the implementation of the relevant program, identifying problems and implementing appropriate solutions, and reallocating resources among sector activities within the policy framework of the budget. When several departments in the ministry of finance and other central agencies are involved in the supervision of budget execution, close coordination of their activities is required, and their respective functions should be clearly delineated. In particular, in many countries, coordination between
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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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information from the executive and
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54 Salvatore Schiavo-Campo Good Gov
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56 Salvatore Schiavo-Campo In such
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58 Salvatore Schiavo-Campo country
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60 Salvatore Schiavo-Campo Principl
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62 Salvatore Schiavo-Campo some cas
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64 Salvatore Schiavo-Campo transact
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66 Salvatore Schiavo-Campo pay off
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68 Salvatore Schiavo-Campo BOX 2.1
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72 Salvatore Schiavo-Campo studies
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74 Salvatore Schiavo-Campo TABLE 2.
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76 Salvatore Schiavo-Campo Loan Gua
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80 Salvatore Schiavo-Campo when the
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84 Salvatore Schiavo-Campo Division
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86 Salvatore Schiavo-Campo Article
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88 Salvatore Schiavo-Campo Polackov
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90 A. Premchand performance. It is
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92 A. Premchand 1970s. It found tha
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94 A. Premchand TABLE 3.1 Receipts
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96 A. Premchand To arrive at such d
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98 A. Premchand TABLE 3.2 (continue
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100 A. Premchand affecting construc
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102 A. Premchand by most developing
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104 A. Premchand TABLE 3.3 Position
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106 A. Premchand TABLE 3.4 (continu
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108 A. Premchand defense) as some c
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110 Alta Fölscher money by spendin
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112 Alta Fölscher “satisficing.
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114 Alta Fölscher inputs. It is on
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116 Alta Fölscher them in a better
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118 Alta Fölscher political proces
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120 Alta Fölscher BOX 4.1 A Confus
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122 Alta Fölscher Three years late
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124 Alta Fölscher budgeting are lo
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126 Alta Fölscher TABLE 4.2 A New
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128 Alta Fölscher the 1980s, when
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130 Alta Fölscher classification a
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132 Alta Fölscher ministries to li
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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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Page 347 and 348: Budget Execution 317 Cash planning
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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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