Reforming Budget System Laws
Technical Notes and Manuals, February 3, 2010
Source details
- Canonical URL
- Reforming Budget System Laws
Other formats
Bibliographic details
- Authors: Israel Fainboim Yaker, Ian Lienert
- Published: February 3, 2010
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781462394937.005
Main purpose and overview
- Discusses the need for reforming budget system laws (BSLs).
- Emphasizes that outcomes of the budget process depend heavily on whether there are clear rules for:
- formulating the annual budget,
- executing the annual budget,
- reporting on the annual budget,
- a clear statement of medium-term fiscal policy objectives.
- Notes that these rules are usually specified in a BSL.
Relationship to legal and political framework
- Analyzes the relationship between the BSL, the constitution, and the wider legal framework.
- Discusses how a BSL should be adapted to a country’s political arrangements.
Key subjects and keywords
- Subjects:
- Budget execution and treasury management
- Budget planning and preparation
- Expenditure
- Fiscal accounting and reporting
- Fiscal law
- Fiscal policy
- Fiscal rules
- Public financial management (PFM)
- Keywords (as provided):
- annual budget law
- budget authority
- Budget execution and treasury management
- budget law discussion
- budget manager
- Budget planning and preparation
- budget principle
- budget responsibility
- budget system
- budget system law reform executive legislature
- draft BSL
- draft budget law
- Fiscal accounting and reporting
- Fiscal law
- government decree
- government regulation
- minister of finance
- multiyear budget agreement
- system law
- TNM
- year-end budget report
Content in this bundle
- _tnm1001
- Reforma de las leyes del sistema presupuestario; Notas Técnicas y Manuales 10/01