Public Expenditure Management: Budget Execution. Bill Dorotinsky, PREM public sector group. PEAM Course March 21, 2005. Expenditure Management Cycle. Financial management system boundaries. Project. Resource. Annual budgets. Medium term. appraisal. allocation. Development,. Planning.
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PREM public sector group
March 21, 2005
Financial management system boundaries
plans, e.g. three
year rolling plans
Source: Adapted from Integrated Financial Management.Michael Parry, International Management Consultants Limited.Training Workshop on Government Budgeting in Developing Countries. THE UNITED NATIONS. December 1997.
Credibility of the Honduran Budget – In-year Deviations by Agency
(percent of the executed over the approved budget)
Source: Integrated Financial Management.Michael Parry, International Management Consultants Limited.Training Workshop on Government Budgeting in Developing Countries. THE UNITED NATIONS. December 1997.
- internal control
- program management
- spending (commitments)
- recording & reporting
- payment orders
- verification of receipt of
- program/cash plans
Financial Management is Everyone’s Responsibility
does not mean
Procurement, Personnel, Physical Asset, Contract, Performance Management