{
  "title": "Reforming Budget System Laws",
  "publication": "Technical Notes and Manuals, February 3, 2010",
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  "summary": "This paper discusses the need for reforming budget system laws (BSLs). The outcomes of the budget process depend heavily on whether there are clear rules for formulating, executing, and reporting on the annual budget, as well as a clear statement of medium-term fiscal policy objectives.",
  "sections": [
    {
      "heading": "Main purpose and overview",
      "content": "- Discusses the need for reforming budget system laws (BSLs).\n- Emphasizes that outcomes of the budget process depend heavily on whether there are clear rules for:\n  - formulating the annual budget,\n  - executing the annual budget,\n  - reporting on the annual budget,\n  - a clear statement of medium-term fiscal policy objectives.\n- Notes that these rules are usually specified in a BSL."
    },
    {
      "heading": "Relationship to legal and political framework",
      "content": "- Analyzes the relationship between the BSL, the constitution, and the wider legal framework.\n- Discusses how a BSL should be adapted to a country’s political arrangements."
    },
    {
      "heading": "Key subjects and keywords",
      "content": "- Subjects:\n  - Budget execution and treasury management\n  - Budget planning and preparation\n  - Expenditure\n  - Fiscal accounting and reporting\n  - Fiscal law\n  - Fiscal policy\n  - Fiscal rules\n  - Public financial management (PFM)\n- Keywords (as provided):\n  - annual budget law\n  - budget authority\n  - Budget execution and treasury management\n  - budget law discussion\n  - budget manager\n  - Budget planning and preparation\n  - budget principle\n  - budget responsibility\n  - budget system\n  - budget system law reform executive legislature\n  - draft BSL\n  - draft budget law\n  - Fiscal accounting and reporting\n  - Fiscal law\n  - government decree\n  - government regulation\n  - minister of finance\n  - multiyear budget agreement\n  - system law\n  - TNM\n  - year-end budget report\n\n---\n\n Content in this bundle\n\n- tnm1001\n  - tnm1001 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm1001 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01\n  - Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/reforming-budget-system-laws-23540"
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    "Authors: Israel Fainboim Yaker, Ian Lienert",
    "Published: February 3, 2010",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781462394937.005",
    "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:",
    "Notes that these rules are usually specified in a BSL.",
    "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.",
    "Subjects:",
    "Keywords (as provided):",
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    "**Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01**"
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