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power in changing the budget project into executable matter .Its also
important to state that this isnt only the role of the parliament, it also
carries out final step in the budgetary process which is auditing the
execution carried out by the government.
C. Implementation :Each unit that participated in preparing the budget
draft is now responsible to turn the budget into reality and execute the
items of expenditures and revenues collections listed within the
approved appropriation bill
D. Audit and Control Made by the legislative authority to make sure
governmental bodies had made the expenditures according to the
appropriation bill
the items proposed by the executive in the budget bill. After that, the
president of the republic signs the budget into law.
On July 1 of the following year the budget law goes into effect, and
activities related to carrying out the approved budget projects begins.
The council of people is the authority that audits the implementation of
the government according to the appropriation bill
Expenses
Wages and Compensation of
86134.6
employees
Purchases of Goods and Services
Interests
Social Benefits
Other Expenditures
Purchase of Non-Financial Assets
27099.1
71065.8
73386.9
28058.2
33392.6
Investments)
Acquisition of Domestic and
3561.7
2832.1
repayment
Total expenses
Revenues
Taxes
Grants
Other Revenues
Total Revenues
Deficit
319137.2
230565809000
9479986000
88642109000
339906732000
94880.3
2010
Expenses
Wages and Compensation of
employees
Purchases of Goods and
Services
Interests
Social Benefits
Other Expenditures
Purchase of Non-Financial
Assets Investments)
Acquisition of Domestic and
Foreign Financial Assets
Domestic and Foreign Loans
repayment
Total expenses
Revenues
Taxes
Grants
Other Revenues
Lending proceeds and Sales
of Financial Assets and other
Total Revenues
Deficit
56682
16349
105949
153229
30405
25298
4249
98521
490684
230565
9479
88642
11218
339906
150777
2011/2012
Expenses
Wages and Compensation of
employees
Purchases of Goods and
Services
Interests
Social Benefits
Other Expenditures
Purchase of Non-Financial
Assets Investments)
Acquisition of Domestic and
Foreign Financial Assets
Total expenses
Revenues
Taxes
Grants
Other Revenues
Total Revenues
Deficit
2012/2013
5
110,497
29,255
100,800
154,454
35,662
45,661
6.633
476,290
232,232
9,974
107,441
349,647
126,643
Expenses
Wages and Compensation of
employees
Purchases of Goods and
Services
Interests
Social Benefits
Other Expenditures
Purchase of Non-Financial
Assets Investments)
Net Acquisition of Domestic
and Foreign Financial Assets
Total expenses
Revenues
Taxes
Grants
Other Revenues
Total Revenues
Deficit
136,627
28,675
133,612
145,838
33,325
55,618
5313
533,784
266,905
9021
117,549
393,475
134,995
2013
Expenses
Wages and Compensation of
employees
6
189.6
35
199
198.2
40
68.2
1.3
533,784
386.3
2.1
144.4
532.8
198.5
traditional budget system is that it does not deal with key Issues of
government objectives, their links to the budget, the services to be
delivered by the government; the search for the most efficient
combination of inputs to deliver services. associated with an "inputoriented" budget preparation
Program Budgeting
In program, the budget shows the purposes of the expenditure, the
costs of the programs proposed for those purposes, and
measurements and results under each program. Therefore, such type
of budgeting includes the following features: Government activities are
divided into broad functions, programs, activities, and cost elements. A
function corresponds to a broad objective of the government The
operational aims of each program and activities are identified for each
budget year
Planning Program budgeting systems (PPBS)
Performance-Based Budgeting (PBB) is an effort to turn funding into
results, by outlining a general chain of cause-and-effect. It is a way to
allocate resources to achieve specific objectives based on program
goals and measured results.
Performance-Based Budgets use statements of missions, goals and
objectives to explain why money is being spent by focusing on
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We have 2 alternatives that are output oriented the PPBS and the
ZBB.The PPBS This budget aims to link between funds and between
the achievement of planned targets and is seen as a way to make
decisions concerning the differentiation between alternative programs
and competing to achieve certain goals ,ZBB focuses on how to
achieve the goals and provide the means to assess the levels of
funding raised, but ZBB is much more time consuming and costly than
both traditional and PPBS,so we recommend depending on PPBS
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References
http://www1.worldbank.org/publicsector/pe/PEAMCourse04/Dorotinsk
yBackCh3.pdf
Younes A.ElBatrik, Public finance, Selected Topics, 4th edition, 2010.
http://www.howfoundation.org/documents/10157/61910/Budget+April
+2013.pdf
Kabelo Moeti, Titos Khalo, J. Mafunisa ,Public Finance
Fundamentals,2007
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