Budget Execution and Control

William Duncombe

Chapter 7 in Lecture Notes in Public Budgeting and Financial Management, 2018, pp 173-192 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionBudget Execution ControlControl System DesignFraud and Financial Accountability in GovernmentEnsuring Financial Accountability Via a System of Internal ControlsToday, we will turn to a stage in the budget process that receives less attention – budget execution. In the previous lectures on budgeting, we focused on the first two stages of the budget process – preparation and approval. Although these stages are clearly important, they represent essentially expenditure plans and revenue forecasts. It is in the execution phase of the budget cycle that the budget is turned in to action.

Keywords: Public Budgeting; Financial Management; Microeconomics; Public Administration; USA; Tax Studies (search for similar items in EconPapers)
JEL-codes: H61 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789813145917_0007 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789813145917_0007 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789813145917_0007

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().