## Reforming Budget System Laws

_Technical Notes and Manuals, February 3, 2010_

## Source details

**Canonical URL:** [Reforming Budget System Laws](https://www.imf.org/en/publications/tnm/issues/2016/12/31/reforming-budget-system-laws-23540)

## Other formats

- [Markdown version](/en/publications/tnm/issues/2016/12/31/reforming-budget-system-laws-23540/index.md)
- [Structured JSON version](/en/publications/tnm/issues/2016/12/31/reforming-budget-system-laws-23540/index.json)
- [Bundle manifest](/en/publications/tnm/issues/2016/12/31/reforming-budget-system-laws-23540/bundle-manifest.json)

## 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

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### 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

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## Content in this bundle

- **_tnm1001**
  - [_tnm1001 (Markdown version)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/tnm/2010/_tnm1001.pdf.md){rel="alternate" type="text/markdown"}
  - [_tnm1001 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/tnm/2010/_tnm1001.pdf){rel="external" type="application/pdf"}
- **Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01**
  - [Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01 (Markdown version)](/-/media/websites/imf/imported-publications/external/spanish/pubs/ft/tnm/2010/_tnm1001s.pdf.md){rel="alternate" type="text/markdown"}
  - [Reforma de las leyes del sistema presupuestario;  Notas Técnicas y Manuales 10/01 (PDF)](/-/media/websites/imf/imported-publications/external/spanish/pubs/ft/tnm/2010/_tnm1001s.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/tnm/issues/2016/12/31/reforming-budget-system-laws-23540_