The Budget Execution Process

Daniel Tommasi

Chapter 13 in The International Handbook of Public Financial Management, 2013, pp 285-311 from Palgrave Macmillan

Abstract: Abstract This chapter reviews the processes and controls in place for executing the government’s expenditure budget and how the administrative responsibilities for implementing those processes and controls are assigned under the systems found in different countries.

Keywords: Public Accountant; Budget Item; Legal Commitment; Contingency Reserve; Budget Appropriation (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31530-4_14

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DOI: 10.1057/9781137315304_14

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