budgetexecutionkeyissues内容摘要：
on issues are closely linked. It is difficult to implement a poorly constructed budget. Many issues or problems in budget execution arise from issues or problems in budget preparation . • scope of the budget – extrabudgetary funds ? • realism of both revenues and expenditures – can the budget be implemented? • budget preparation dialogue – do ministries understand how much they have been allocated and for what purposes ? • basis of accounting – does it follow the budget ? • how devolved or centralized is expenditure control ? 6 Different basis of budget measurement or point of control • obligations (mitments) • cash payments • costs (full accrual) A cash basis of budgeting does not of itself provide control over mitments expenditure arrears may build up Both mitment and cash controls and information are needed Importance of a mon basis of budgeting and accounting (both classification and measurement) to mo。阅读剩余 0%
本站所有文章资讯、展示的图片素材等内容均为注册用户上传(部分报媒/平媒内容转载自网络合作媒体)，仅供学习参考。
用户通过本站上传、发布的任何内容的知识产权归属用户或原始著作权人所有。如有侵犯您的版权，请联系我们反馈本站将在三个工作日内改正。