Appendix I Expenditure Management Process: Modular Presentation
The expenditure management processes in 46 countries in Asia, Africa, Latin America and the Caribbean, and Europe are illustrated in the following tables in terms of seven modules. Module 1 shows the institutions and operational approaches in regard to the macroeconomic framework. Module 2 provides information on budget preparation and planning background. Module 3 illustrates the coverage of the budget. Module 4 delineates the controls exercised in terms of commitments and payments. Module 5 shows the present state of information systems, while Module 6 provides information on the agencies and interdepartmental bodies that have a role in budget administration and related decision making. Module 7 shows the practices in regard to classification of the budget. Modules 3 and 7 provide a basis for broadly assessing the accountability of the expenditure management system.
These modules help in understanding the relative roles of various agencies, the systems in operation, and the operational techniques. A more detailed analysis of these areas would also identify the vulnerable areas and their possible impact on expenditure management, but such an analysis is beyond the scope of this appendix.
The countries illustrated in the modules include those that are considered part of the British Commonwealth (Bangladesh and India); systems of the French type (Morocco and Tunisia); centrally planned economies (China); and Latin American countries. For convenience, African countries are divided into two groups—countries of the British Commonwealth type and of the French type. In each case, X shows that the feature is applicable to that country;—shows that it is inapplicable; and … indicates that data are unavailable.
GROUP I
Module 1.
Macroeconomic Framework
Module 1.
Macroeconomic Framework
| Basis and Methodology | Use of Material | |||||||
|---|---|---|---|---|---|---|---|---|
| Country | Agencies Responsible | Medium-term plan | Forecasting models | Alternative scenarios | Impact analysis | Contingency review | Budget guidance | Background material |
| Bangladesh | 1. Planning Commission 2. Technical Group of the Resource Committee 3. Ministry of Finance 4. Central (Bangladesh) Bank | Five-Year Plan | Macroeconomic framework with sectoral planning | X | X | |||
| Bhutan | 1. Planning Commission 2. Ministry of Finance 3. Economic Committee of Royal Government | Five-Year plan | Broad macroeconomic framework, sectoral planning, and compilation of public investment programs | X Ministry of Finance and Economic Committee | X | X | ||
| China | State Planning Commission | X | X | … | … | … | X | X |
| India | 1. Ministry of Finance 2. Planning Commission | Five-Year Plan | No | No | No | No | X | X |
| Iran | The Plan and Budget Organization | Five-Year Ran | Sectoral simple model | — | — | X | — | X |
| Nepal | 1. Ministry of Finance 2. National Planning Commission | Five-Year Development Plan | X | X | X | Annual X | X | X |
| Papua New Guinea | 1. Department of Finance and Planning 2. Bank of Papua New Guinea | Five-Year Public Investment Program for Capital Projects | — | — | — | — | X | X |
| Sri Lanka | Ministry of Finance and Planning | Five-Ysar Plan for investment only; revised annually | Macroeconomic framework | Being developed | Alternate growth scenario in terms of reserve targets and import levels | X | X As White Paper on major macro developments as background to budget speech | X Various reports |
| Thailand | 1. Ministry of Finance (Bureau of Budget) 2. National Economic and Social Development Board (NESDB) 3. Bank of Thailand (BOT) | Five-Year Development Plan; Three-Year Rolling Plan for public borrowing | X | X | X | X | X | X Report of BOT, Fiscal Policy Office (FPO), NESDB, Budget Information Center |
| Tonga | 1. Ministry of Finance 2. Central Planning Department | Five-Year Development Plan | Bread macroeconomic framework | — | — | — | X | X |
Module 1.
Macroeconomic Framework
| Basis and Methodology | Use of Material | |||||||
|---|---|---|---|---|---|---|---|---|
| Country | Agencies Responsible | Medium-term plan | Forecasting models | Alternative scenarios | Impact analysis | Contingency review | Budget guidance | Background material |
| Bangladesh | 1. Planning Commission 2. Technical Group of the Resource Committee 3. Ministry of Finance 4. Central (Bangladesh) Bank | Five-Year Plan | Macroeconomic framework with sectoral planning | X | X | |||
| Bhutan | 1. Planning Commission 2. Ministry of Finance 3. Economic Committee of Royal Government | Five-Year plan | Broad macroeconomic framework, sectoral planning, and compilation of public investment programs | X Ministry of Finance and Economic Committee | X | X | ||
| China | State Planning Commission | X | X | … | … | … | X | X |
| India | 1. Ministry of Finance 2. Planning Commission | Five-Year Plan | No | No | No | No | X | X |
| Iran | The Plan and Budget Organization | Five-Year Ran | Sectoral simple model | — | — | X | — | X |
| Nepal | 1. Ministry of Finance 2. National Planning Commission | Five-Year Development Plan | X | X | X | Annual X | X | X |
| Papua New Guinea | 1. Department of Finance and Planning 2. Bank of Papua New Guinea | Five-Year Public Investment Program for Capital Projects | — | — | — | — | X | X |
| Sri Lanka | Ministry of Finance and Planning | Five-Ysar Plan for investment only; revised annually | Macroeconomic framework | Being developed | Alternate growth scenario in terms of reserve targets and import levels | X | X As White Paper on major macro developments as background to budget speech | X Various reports |
| Thailand | 1. Ministry of Finance (Bureau of Budget) 2. National Economic and Social Development Board (NESDB) 3. Bank of Thailand (BOT) | Five-Year Development Plan; Three-Year Rolling Plan for public borrowing | X | X | X | X | X | X Report of BOT, Fiscal Policy Office (FPO), NESDB, Budget Information Center |
| Tonga | 1. Ministry of Finance 2. Central Planning Department | Five-Year Development Plan | Bread macroeconomic framework | — | — | — | X | X |
Module 2.
Budget Preparation and Planning Background
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 2.
Budget Preparation and Planning Background
| Budget Guidelines | Budget Discussion/Appraisal* | Manpower Control | Development Plan | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Ceiling | Price | a | b | c | d | e | f | Coat Analysis | Personnel admininstration | Budget | Duration | Agency | Medium-Term Rolling Plan | Annual Plan |
| Bangladesh | — | — | X | X | Limited to projects | X | Limited analysis | Ministry Of Home Affairs (poets and appointments) | Budget Division | Five-Year Plan | Planning Commission | Annual development program | |||
| Bhutan | As percentage of last year’s budget in current expenditure | X | X | X | X | Royal Civil Service Commission (recruitment, appointment, promotion); Ministry of Finance (compensation policy) | Department of National Budget and Accounts | Sixth Five-Year Plan 1986–91 | Planning Commission | ||||||
| China | For economic construction | Partly | X | X | — | — | — | — | … | X | … | Five-Year Plan | State Planning Commission | … | Yes |
| India | — | — | — | X | — | — | — | New projects | — | Ministry of Finance (creation) | Five-Year plan | Planning Commission | Yes | ||
| Iran | X | X | X | X | Sometimes | — | X Capital | X Flexible ceiling | Projects | Prime Minister’s Administrative Office and Employer Organization | X | Five-Year Plan | Plan and Budget Organization | X | |
| Nepal | X | X | X | X | X | X | X | Ministry of Finance and sectoral agency | General Administration Ministry | Ministry of Finance | Five-Year plan | National Planning Commission | X | ||
| Papua New Guinea | X | Current | X | X | X | — | — | — | 1. Public Services Commission 2. Department of Personnel Management | Department of Finance and Planning | Department of Finance and Planning | — | Annual segment of public Investment program | ||
| Sri Lanka | Indication of broad area of priorities | X | X | X | In detail for projects | Budget Bureau | Five-Year Plan for Investment only | Ministry of Finance and Planning | — | ||||||
| Thailand | Ceilings are set by sectoral analysis (Bureau of Budget) | An escalation factor for capital projects | X | X | X | X NESDB | PPBS ia partially used. Cost benefit analysis is used for Investment programs in NESDB | Civil Service Commission (the Prime Minister’s Office) | Bureau of Budget | Five-Year Plan | No specific agency | Three-year rolling plan for public borrowing in conformity with NESDBs macroeconomic and investment plan | Yes (attempt to coordinate Development Plan and Annual Budget) | ||
| Tonga | X | Current | X | X | X | — | — | — | — | Establishment Office, Prime Minister’s Office | Ministry of Finance | Five-Year Plan | Central Planning Department | — | — |
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 2.
Budget Preparation and Planning Background
| Budget Guidelines | Budget Discussion/Appraisal* | Manpower Control | Development Plan | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Ceiling | Price | a | b | c | d | e | f | Coat Analysis | Personnel admininstration | Budget | Duration | Agency | Medium-Term Rolling Plan | Annual Plan |
| Bangladesh | — | — | X | X | Limited to projects | X | Limited analysis | Ministry Of Home Affairs (poets and appointments) | Budget Division | Five-Year Plan | Planning Commission | Annual development program | |||
| Bhutan | As percentage of last year’s budget in current expenditure | X | X | X | X | Royal Civil Service Commission (recruitment, appointment, promotion); Ministry of Finance (compensation policy) | Department of National Budget and Accounts | Sixth Five-Year Plan 1986–91 | Planning Commission | ||||||
| China | For economic construction | Partly | X | X | — | — | — | — | … | X | … | Five-Year Plan | State Planning Commission | … | Yes |
| India | — | — | — | X | — | — | — | New projects | — | Ministry of Finance (creation) | Five-Year plan | Planning Commission | Yes | ||
| Iran | X | X | X | X | Sometimes | — | X Capital | X Flexible ceiling | Projects | Prime Minister’s Administrative Office and Employer Organization | X | Five-Year Plan | Plan and Budget Organization | X | |
| Nepal | X | X | X | X | X | X | X | Ministry of Finance and sectoral agency | General Administration Ministry | Ministry of Finance | Five-Year plan | National Planning Commission | X | ||
| Papua New Guinea | X | Current | X | X | X | — | — | — | 1. Public Services Commission 2. Department of Personnel Management | Department of Finance and Planning | Department of Finance and Planning | — | Annual segment of public Investment program | ||
| Sri Lanka | Indication of broad area of priorities | X | X | X | In detail for projects | Budget Bureau | Five-Year Plan for Investment only | Ministry of Finance and Planning | — | ||||||
| Thailand | Ceilings are set by sectoral analysis (Bureau of Budget) | An escalation factor for capital projects | X | X | X | X NESDB | PPBS ia partially used. Cost benefit analysis is used for Investment programs in NESDB | Civil Service Commission (the Prime Minister’s Office) | Bureau of Budget | Five-Year Plan | No specific agency | Three-year rolling plan for public borrowing in conformity with NESDBs macroeconomic and investment plan | Yes (attempt to coordinate Development Plan and Annual Budget) | ||
| Tonga | X | Current | X | X | X | — | — | — | — | Establishment Office, Prime Minister’s Office | Ministry of Finance | Five-Year Plan | Central Planning Department | — | — |
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 3.
Budget Coverage
Module 3.
Budget Coverage
| Special Features | State Government/Local Authorities | Public Enterprises | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Fiscal Year | Annexed to budget | Extra budgetary | Included in budget | Separate budget | Budget | Annexed | Independent |
| Bangladesh | July–June | X | X | |||||
| Bhutan | July–June | Defense expenditures not included in National Budget | Local authorities (Dzongkhags) and National Urban Development Corporation and City Corporations (Municipal Administration) included in National Budget | Equity participation and subsidies of central government departments to public enterprises included in National Budget | Public enterprises and corporations have separate budgets | |||
| China | January-December | — | Off-budget funds | X | … | … | X | |
| India | April–March | No | No | — | X | — | X | |
| Iran | April–March | — | Contingency funds | X | — | Transfers and subsidies | X | |
| Nepal | July 16–July 15 | X | X | Only equity participation and foreign aid | X | |||
| Papua New Guinea | January–December | — | — | X | (Equity participation) | X | ||
| Sri Lanka | January–December | Numerous extra-budgetary funds | X | X Submitted to Parliament | ||||
| Thailand | October–September | Budget document includes annex for details of state enterprise operations and accounts | Treasury’s budget excludes items financed by foreign resources (about 200 earmarks) | X | X | |||
| Tonga | July–June | — | — | X | — | (Equity participation) | X | |
Module 3.
Budget Coverage
| Special Features | State Government/Local Authorities | Public Enterprises | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Fiscal Year | Annexed to budget | Extra budgetary | Included in budget | Separate budget | Budget | Annexed | Independent |
| Bangladesh | July–June | X | X | |||||
| Bhutan | July–June | Defense expenditures not included in National Budget | Local authorities (Dzongkhags) and National Urban Development Corporation and City Corporations (Municipal Administration) included in National Budget | Equity participation and subsidies of central government departments to public enterprises included in National Budget | Public enterprises and corporations have separate budgets | |||
| China | January-December | — | Off-budget funds | X | … | … | X | |
| India | April–March | No | No | — | X | — | X | |
| Iran | April–March | — | Contingency funds | X | — | Transfers and subsidies | X | |
| Nepal | July 16–July 15 | X | X | Only equity participation and foreign aid | X | |||
| Papua New Guinea | January–December | — | — | X | (Equity participation) | X | ||
| Sri Lanka | January–December | Numerous extra-budgetary funds | X | X Submitted to Parliament | ||||
| Thailand | October–September | Budget document includes annex for details of state enterprise operations and accounts | Treasury’s budget excludes items financed by foreign resources (about 200 earmarks) | X | X | |||
| Tonga | July–June | — | — | X | — | (Equity participation) | X | |
Module 4.
Financial Control
Module 4.
Financial Control
| Precommitment Control | Commitment Accounting | Issue of Checks | |||||
|---|---|---|---|---|---|---|---|
| Country | Finance | Tenders and other | Ministries | Finance (EDP) | Ministry | Finance | Self-Accounting Units |
| Bangladesh | Secretary of each ministry or division as principal accountant | X (Controller General of Accounts) | Ministry of Defense, Railway Service, Public Works Division, Forest Division, Radio Bangladesh Post, Telegraph and Telephone | ||||
| Bhutan | Department of National Budget and Accounts for Capital Expenditure | Each ministry, department, and Dzonghhag (local) administration | Each ministry, department, and Dzongkhag (local) administration | Defense | |||
| China | … | … | … | … | X | … | X |
| India | Ministry of Finance (over and above specified limits) | Certain contracts centralized, others decentralized | X | — | X | — | Yes Defense Railways and other organizations |
| Iran | X | X Treasury | Cultural and public welfare-oriented agencies Public corporations | ||||
| Nepal | X | — | X | — | X | X | X |
| Papua New Guinea | X | Self-Accounting Department | — | Self-Accounting Department | X | Self-Accounting Department | |
| Sri Lanka | X | X | X | Railways, Post, and Tele-communications | |||
| Thailand | Bureau of Budget | Comptroller General’s Office | Special accounts outside Treasury’s account | ||||
| Tonga | Accountant General’s Office | X | X | Accountant General’s Office | Accountant General’s Office | Ministry of Defense | |
Module 4.
Financial Control
| Precommitment Control | Commitment Accounting | Issue of Checks | |||||
|---|---|---|---|---|---|---|---|
| Country | Finance | Tenders and other | Ministries | Finance (EDP) | Ministry | Finance | Self-Accounting Units |
| Bangladesh | Secretary of each ministry or division as principal accountant | X (Controller General of Accounts) | Ministry of Defense, Railway Service, Public Works Division, Forest Division, Radio Bangladesh Post, Telegraph and Telephone | ||||
| Bhutan | Department of National Budget and Accounts for Capital Expenditure | Each ministry, department, and Dzonghhag (local) administration | Each ministry, department, and Dzongkhag (local) administration | Defense | |||
| China | … | … | … | … | X | … | X |
| India | Ministry of Finance (over and above specified limits) | Certain contracts centralized, others decentralized | X | — | X | — | Yes Defense Railways and other organizations |
| Iran | X | X Treasury | Cultural and public welfare-oriented agencies Public corporations | ||||
| Nepal | X | — | X | — | X | X | X |
| Papua New Guinea | X | Self-Accounting Department | — | Self-Accounting Department | X | Self-Accounting Department | |
| Sri Lanka | X | X | X | Railways, Post, and Tele-communications | |||
| Thailand | Bureau of Budget | Comptroller General’s Office | Special accounts outside Treasury’s account | ||||
| Tonga | Accountant General’s Office | X | X | Accountant General’s Office | Accountant General’s Office | Ministry of Defense | |
Module 5.
Fiscal Reporting
Module 5.
Fiscal Reporting
| Type of Report | Responsibility | Main Aims of Reports | Report Received by | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Accounting | Fiscal | Ministries | Finance | Expenditure control | Cash flow management | Fiscal review | Time Lag | Ministry of Finance | Audit | Cabinet | Head of state |
| Bangladesh | 1. Monthly accounts (excluding Ministry of Defense) of spending agencies | No comprehensive fiscal reporting system. However, Monthly Economic Situation Report and Monthly Disbursement Report on foreign aid prepared by Ministry of Finance | Regional account officers and departmentalized accountants | Accountant General | Limited | X (As reported by the Bangladesh Bank) | Limited | Minimum 45 days for monthly accounts | X | X | ||
| 2. Fiscal accounts (including Ministry of Defense) | Ministry of Finance | X | Minimum 3 months | X | ||||||||
| Bhutan | 1. Monthly account (consolidated and submitted to Department of National Budget and Accounts by ministries, departments, and Dzongkhags) | Fiscal reporting system covering Ministry of Finance, Planning Commission, Royal Monetary Authority, and Ministry of Trade and Industry | Line ministries, departments, and Dzongkhags (local) administrations | 1. For monthly compilation and audit. Department of National Budget and Accounts | X | X | X | About 2 months | Deputy Minister of Finance | Auditor General’s Office | (Economic Committee) | |
| 2. Final accounts | 2. Department of National Budget and Accounts | One year | Deputy Minister of Finance | X | Cabinet | Her Royal Highness (at Ministry of Finance) | ||||||
| China | 1. Monthly accounts 2. Annual accounts | … | 1. Bank of Construction 2. Industrial and Commercial Bank 3. Agricultural Bank 4. Bank of China 5. Bank of Communication | Ministry of finance for consolidation | Compliance with laws | 1. 10 days 2. 3 or 4 months after year ends | X | Only annual reports | X | … | ||
| India | 1. Monthly accounts 2. Consolidated Annual Appropriation Accounts | — | No | Controller General of Civil Accounts Ministry of Finance | X | — | — | — | X | — | — | — |
| Iran | 1. Quarterly accounts 2. Annual accounts | Quarterly reports | X | X (Accountant General) | X | X | X X | X X | X | X | ||
| Nepal | 1. Monthly accounts | Reports of Central Bank | Line ministries | Comptroller General | X | X | X | X | X | |||
| Papua New Guinea | 1. Monthly accounts 2. Quarterly accounts 3. Annual accounts | X | X | X | About 2 months (each case) | X | X | |||||
| Sri Lanka | 1. Monthly accounts 2. Annual accounts | Monitoring by broad aggregates by Fiscal Policy Monitoring Unit Of Ministry of Finance | Treasury (Director of Accounts and Payments) | X | X (Flash reports) | X X | 1. 2–3 months 2. 4 months | X X | X | |||
| Thailand | 1. Monthly Treasury accounts 2. Annual Treasury accounts | Fiscal Policy Office provides limited fiscal reports and compiles information on domestic and external public debts | Comptroller General’s Office (CGO) and Provincial Treasury (centrally proceased) | X | X | X X | 1. 20 days 2. About 1 month | X Subcommittee on fiscal and monetary policy | X X | |||
| Tonga | 1. Monthly accounts 2. Annual accounts | Accountant General | X | X | X | X | X | X | (Prime Minister’s Office) | |||
Module 5.
Fiscal Reporting
| Type of Report | Responsibility | Main Aims of Reports | Report Received by | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Accounting | Fiscal | Ministries | Finance | Expenditure control | Cash flow management | Fiscal review | Time Lag | Ministry of Finance | Audit | Cabinet | Head of state |
| Bangladesh | 1. Monthly accounts (excluding Ministry of Defense) of spending agencies | No comprehensive fiscal reporting system. However, Monthly Economic Situation Report and Monthly Disbursement Report on foreign aid prepared by Ministry of Finance | Regional account officers and departmentalized accountants | Accountant General | Limited | X (As reported by the Bangladesh Bank) | Limited | Minimum 45 days for monthly accounts | X | X | ||
| 2. Fiscal accounts (including Ministry of Defense) | Ministry of Finance | X | Minimum 3 months | X | ||||||||
| Bhutan | 1. Monthly account (consolidated and submitted to Department of National Budget and Accounts by ministries, departments, and Dzongkhags) | Fiscal reporting system covering Ministry of Finance, Planning Commission, Royal Monetary Authority, and Ministry of Trade and Industry | Line ministries, departments, and Dzongkhags (local) administrations | 1. For monthly compilation and audit. Department of National Budget and Accounts | X | X | X | About 2 months | Deputy Minister of Finance | Auditor General’s Office | (Economic Committee) | |
| 2. Final accounts | 2. Department of National Budget and Accounts | One year | Deputy Minister of Finance | X | Cabinet | Her Royal Highness (at Ministry of Finance) | ||||||
| China | 1. Monthly accounts 2. Annual accounts | … | 1. Bank of Construction 2. Industrial and Commercial Bank 3. Agricultural Bank 4. Bank of China 5. Bank of Communication | Ministry of finance for consolidation | Compliance with laws | 1. 10 days 2. 3 or 4 months after year ends | X | Only annual reports | X | … | ||
| India | 1. Monthly accounts 2. Consolidated Annual Appropriation Accounts | — | No | Controller General of Civil Accounts Ministry of Finance | X | — | — | — | X | — | — | — |
| Iran | 1. Quarterly accounts 2. Annual accounts | Quarterly reports | X | X (Accountant General) | X | X | X X | X X | X | X | ||
| Nepal | 1. Monthly accounts | Reports of Central Bank | Line ministries | Comptroller General | X | X | X | X | X | |||
| Papua New Guinea | 1. Monthly accounts 2. Quarterly accounts 3. Annual accounts | X | X | X | About 2 months (each case) | X | X | |||||
| Sri Lanka | 1. Monthly accounts 2. Annual accounts | Monitoring by broad aggregates by Fiscal Policy Monitoring Unit Of Ministry of Finance | Treasury (Director of Accounts and Payments) | X | X (Flash reports) | X X | 1. 2–3 months 2. 4 months | X X | X | |||
| Thailand | 1. Monthly Treasury accounts 2. Annual Treasury accounts | Fiscal Policy Office provides limited fiscal reports and compiles information on domestic and external public debts | Comptroller General’s Office (CGO) and Provincial Treasury (centrally proceased) | X | X | X X | 1. 20 days 2. About 1 month | X Subcommittee on fiscal and monetary policy | X X | |||
| Tonga | 1. Monthly accounts 2. Annual accounts | Accountant General | X | X | X | X | X | X | (Prime Minister’s Office) | |||
Module 6.
Budget Administration and Decision Making
Module 6.
Budget Administration and Decision Making
| Central Agencies | Executive | Legislative | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Planning authority | Ministry of Finance | Other | Budget committees | Cabinet or Council of Ministers | Legislature | Head of state | |
| Bangladesh | Ministry of Planning | Ministry of Finance 1. Technical Group of Resource Committee (which includes staff of National Board of Revenue Budget Division and Bank of Bangladesh) 2. Economic Advisor’s Wing of Finance Ministry | 1. Expenditure Division of Finance (current budget) 2. National Revenue Board (for revenue) 3. External Resources Division of Finance (external grants and loans) 4. Finance Advisor of Resource Commission | Council of Ministers | Standing Committee of Parliament and Parliament (Enactment of Appropriations Bill) | |||
| Bhutan | Planning Commission | Ministry of Finance | Royal Monetary Authority, Ministry of Trade and Industry, and Ministry of Foreign Affairs | Ministry of Finance (Department of Nalional Budget and Accounts), Planning Commission | Council of Ministers | Her Royal Highness, Representative of the King in the Ministry of Finance | ||
| China | State Planning Commission | X | … | … | State Council | People’s Council (state, provinces, counties, and municipalities) | … | |
| India | Planning Commission | Ministry of Finance | — | — | X | X | — | |
| Iran | Plan and Budget Organization | Ministry of Economic Affairs and Finance | Budget Committee and Economic Council | X | X | X | ||
| Nepal | National Planning Commission | Ministry of Finance | — | — | X | X | ||
| Papua New Guinea | Department of Finance and Planning | X | Bank of Papua New Guinea | 1. Resource Management Committee 2. National Planning Committee 3. National Economic Council | Cabinet | Parliament | ||
| Sri Lanka | Ministry of Planning and Finance | Central Bank of Sri Lanka | Ministry of Finance and Planning Secretaries of select ministries | Subcommittee | Committee of the Whole House | |||
| Thailand | National Economic and Social Development Board (NESDB) (capital expenditures and development budget) | Bureau of Budget (BOB) and FiscaJ Policy Office (FPO) (budget formulation) | 1. Prime Minister’s Office (current expenditures) 2. Bank of Thailand and Fiscal Policy Office (in public debt and financing) 3. Including National Debt Committee and Committee of External Debt 4. Department of Economic and Technical Cooperation (DETC) (foreign grants) | Bureau of Budget (Budget scrutinizing committee) | Cabinet | Parliament | King of Thailand signs approved budget | |
| Tonga | Central Planning Department | Ministry of Finance | — | Cabinet | Parliament | Privy Council | ||
Module 6.
Budget Administration and Decision Making
| Central Agencies | Executive | Legislative | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Planning authority | Ministry of Finance | Other | Budget committees | Cabinet or Council of Ministers | Legislature | Head of state | |
| Bangladesh | Ministry of Planning | Ministry of Finance 1. Technical Group of Resource Committee (which includes staff of National Board of Revenue Budget Division and Bank of Bangladesh) 2. Economic Advisor’s Wing of Finance Ministry | 1. Expenditure Division of Finance (current budget) 2. National Revenue Board (for revenue) 3. External Resources Division of Finance (external grants and loans) 4. Finance Advisor of Resource Commission | Council of Ministers | Standing Committee of Parliament and Parliament (Enactment of Appropriations Bill) | |||
| Bhutan | Planning Commission | Ministry of Finance | Royal Monetary Authority, Ministry of Trade and Industry, and Ministry of Foreign Affairs | Ministry of Finance (Department of Nalional Budget and Accounts), Planning Commission | Council of Ministers | Her Royal Highness, Representative of the King in the Ministry of Finance | ||
| China | State Planning Commission | X | … | … | State Council | People’s Council (state, provinces, counties, and municipalities) | … | |
| India | Planning Commission | Ministry of Finance | — | — | X | X | — | |
| Iran | Plan and Budget Organization | Ministry of Economic Affairs and Finance | Budget Committee and Economic Council | X | X | X | ||
| Nepal | National Planning Commission | Ministry of Finance | — | — | X | X | ||
| Papua New Guinea | Department of Finance and Planning | X | Bank of Papua New Guinea | 1. Resource Management Committee 2. National Planning Committee 3. National Economic Council | Cabinet | Parliament | ||
| Sri Lanka | Ministry of Planning and Finance | Central Bank of Sri Lanka | Ministry of Finance and Planning Secretaries of select ministries | Subcommittee | Committee of the Whole House | |||
| Thailand | National Economic and Social Development Board (NESDB) (capital expenditures and development budget) | Bureau of Budget (BOB) and FiscaJ Policy Office (FPO) (budget formulation) | 1. Prime Minister’s Office (current expenditures) 2. Bank of Thailand and Fiscal Policy Office (in public debt and financing) 3. Including National Debt Committee and Committee of External Debt 4. Department of Economic and Technical Cooperation (DETC) (foreign grants) | Bureau of Budget (Budget scrutinizing committee) | Cabinet | Parliament | King of Thailand signs approved budget | |
| Tonga | Central Planning Department | Ministry of Finance | — | Cabinet | Parliament | Privy Council | ||
Module 7.
Budget Classification
Module 7.
Budget Classification
| Object Classification | Object Classification | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Recurrent | Nonrecurrent (development) | ||||||||||||||
| Current | Capital | Construction | |||||||||||||
| Country | Wages and salaries | Goods and services | Maintenance | Transfers and subsidies | Debt service | Capital items | Financial investment | Capital transfers | Land and property acquisitions | Assets and equipment | Other costs | Line item | Functional | Organizational | Program |
| Bangladesh | X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
| Bhutan | X | X | X | X | X | X | X | X | X | X | X | X | X | X | |
| The object classification is bar sed on standard object code | |||||||||||||||
| China | X | Broadly | Broadly | Partly | X | Broadly (economic construction) | … (No standardized application of current capital distinction) | … (No standardized application of current capital distinction) | … | … | — | — | X | X | |
| India | X | X | — | X | X | X | X | X | X | X | X | — | — | X | X |
| Iran | X | X | X | X | X | X | X | X | X | X | X | — | X | X | X |
| Nepal | X | X | X | X | X | X | X | X | X | X | |||||
| Papua New Guinea | X | X | X | X | X | X | X | X | X | X | X | X | X | X | — |
| Sri Lanka | X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
| Thailand | X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
| Tonga | X | X | X | X | X | X | X | X | X | X | X | X | X | X | — |
Module 7.
Budget Classification
| Object Classification | Object Classification | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Recurrent | Nonrecurrent (development) | ||||||||||||||
| Current | Capital | Construction | |||||||||||||
| Country | Wages and salaries | Goods and services | Maintenance | Transfers and subsidies | Debt service | Capital items | Financial investment | Capital transfers | Land and property acquisitions | Assets and equipment | Other costs | Line item | Functional | Organizational | Program |
| Bangladesh | X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
| Bhutan | X | X | X | X | X | X | X | X | X | X | X | X | X | X | |
| The object classification is bar sed on standard object code | |||||||||||||||
| China | X | Broadly | Broadly | Partly | X | Broadly (economic construction) | … (No standardized application of current capital distinction) | … (No standardized application of current capital distinction) | … | … | — | — | X | X | |
| India | X | X | — | X | X | X | X | X | X | X | X | — | — | X | X |
| Iran | X | X | X | X | X | X | X | X | X | X | X | — | X | X | X |
| Nepal | X | X | X | X | X | X | X | X | X | X | |||||
| Papua New Guinea | X | X | X | X | X | X | X | X | X | X | X | X | X | X | — |
| Sri Lanka | X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
| Thailand | X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
| Tonga | X | X | X | X | X | X | X | X | X | X | X | X | X | X | — |
GROUP II
Module 1.
Macroeconomic Framework
Module 1.
Macroeconomic Framework
| Basis and Methodology | Use of Material | |||||||
|---|---|---|---|---|---|---|---|---|
| Country | Agencies Responsible | Medium-term plan | Forecasting models | Alternative scenarios | Impact analysis | Contingency review | Budget guidance | Background material |
| Ethiopia | 1. Office of the National Committee for Central Planning (ONCCP) 2. Ministry of Finance 3. Ministry of Foreign Trade 4. National Bank | One- to Ten-Year Plans ((a) Two-Year Plan; (b) Three-Year Plan; (c) Five-Year Plan); Foreign Exchange Plan | Estimates | — | Financial | X Annual | X | X |
| Gambia, The | 1. Ministry of Finance 2. Ministry of Economic Planning and Industrial Development (MEPID) 3. Central Bank | X | X | X | X | |||
| Ghana | 1. Ministry of Finance and Economic Planning 2. Bank of Ghana 3. National Revenue Secretariat 4. Ghana Statistical Service | Annual and Three-Year Plan (PIP) (structural adjustment program) | X | X Jointly by Ghana Statistical Service and Bank of Ghana | X Mid-year | Xi | X | |
| Lesotho | 1. Ministry of Finance and Planning (MOFP) 2. Central Bank | Five-Year Plan | X | |||||
| Malawi | 1. Ministry of Finance and Economic Planning 2. Reserve Bank | X | X | X | X | X | X | |
| Mauritius | 1. Ministry of Finance 2. Ministry of Planning 3. Central Bank | Three- to Five-Year Plans. Balance of Payments Forecasts, Central Bank | X Estimates | — | — | 6 months | — | X |
| Morocco | 1. Ministry of Planning 2. Ministry of Finance | Five-Year Plan | Theoretical broad macroeconomic framework as well as sectoral planning with compilation of public investment programs, in practice | Alternative growth scenarios | X | X | ||
| Somalia | 1. Ministry of Planning 2. Ministry of Finance 3. Central Bank | Five-Year Development Plan and Three-Year Public Investment Plan of rolling plan nature | Very limited macroeconomic framework and sectoral planning | X Agricultural and livestock sectors | X | X | ||
| Tanzania | 1. Ministry of Finance 2. Central Bank 3. Ministry of Trade 4. Planning Commission | Five-Year Plan | X | X | X (Local government, agriculture) | X | X | |
| Tunisia | 1. Ministry of Planning 2. Ali Bach Hamba Institute for Quantitative Economics 3. National Statistics Institute | Five-Year Plan | Broad economic forecasts and rolling financial forecasts | Annual economic budget that revisesplan | Limited analysis of external sector developments and budget impact on economy | On annual basis with economic budget | X Economic budget | X |
Module 1.
Macroeconomic Framework
| Basis and Methodology | Use of Material | |||||||
|---|---|---|---|---|---|---|---|---|
| Country | Agencies Responsible | Medium-term plan | Forecasting models | Alternative scenarios | Impact analysis | Contingency review | Budget guidance | Background material |
| Ethiopia | 1. Office of the National Committee for Central Planning (ONCCP) 2. Ministry of Finance 3. Ministry of Foreign Trade 4. National Bank | One- to Ten-Year Plans ((a) Two-Year Plan; (b) Three-Year Plan; (c) Five-Year Plan); Foreign Exchange Plan | Estimates | — | Financial | X Annual | X | X |
| Gambia, The | 1. Ministry of Finance 2. Ministry of Economic Planning and Industrial Development (MEPID) 3. Central Bank | X | X | X | X | |||
| Ghana | 1. Ministry of Finance and Economic Planning 2. Bank of Ghana 3. National Revenue Secretariat 4. Ghana Statistical Service | Annual and Three-Year Plan (PIP) (structural adjustment program) | X | X Jointly by Ghana Statistical Service and Bank of Ghana | X Mid-year | Xi | X | |
| Lesotho | 1. Ministry of Finance and Planning (MOFP) 2. Central Bank | Five-Year Plan | X | |||||
| Malawi | 1. Ministry of Finance and Economic Planning 2. Reserve Bank | X | X | X | X | X | X | |
| Mauritius | 1. Ministry of Finance 2. Ministry of Planning 3. Central Bank | Three- to Five-Year Plans. Balance of Payments Forecasts, Central Bank | X Estimates | — | — | 6 months | — | X |
| Morocco | 1. Ministry of Planning 2. Ministry of Finance | Five-Year Plan | Theoretical broad macroeconomic framework as well as sectoral planning with compilation of public investment programs, in practice | Alternative growth scenarios | X | X | ||
| Somalia | 1. Ministry of Planning 2. Ministry of Finance 3. Central Bank | Five-Year Development Plan and Three-Year Public Investment Plan of rolling plan nature | Very limited macroeconomic framework and sectoral planning | X Agricultural and livestock sectors | X | X | ||
| Tanzania | 1. Ministry of Finance 2. Central Bank 3. Ministry of Trade 4. Planning Commission | Five-Year Plan | X | X | X (Local government, agriculture) | X | X | |
| Tunisia | 1. Ministry of Planning 2. Ali Bach Hamba Institute for Quantitative Economics 3. National Statistics Institute | Five-Year Plan | Broad economic forecasts and rolling financial forecasts | Annual economic budget that revisesplan | Limited analysis of external sector developments and budget impact on economy | On annual basis with economic budget | X Economic budget | X |
Module 2.
Budget Preparation and Planning Background
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 2.
Budget Preparation and Planning Background
| Budget Guidelines | Budget Discussion/Appraisal* | Manpower Control | Development Plan | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Ceilling | Price | a | b | c | d | e | f | Cost Analysis | Personnel administration | Budget | Duration | Agency | Medium-Term Rolling: Plan | Annual Plan |
| Ethiopia | — | — | X | — | X Drought subsidies | X Projects | X Projects | — | X Projects limited | Planning Central (Personnel) Ministries | X | Five-Year Plan | ONCCP | Fixed with rolling elements | X Annual Plan |
| Gambia, The | X | X | — | — | X | — | — | X | X | Annual | MEPID | X | X | ||
| Ghana | X | X Current prices | X | X | — | X Recent | X Projects | — | X Limited projects and programs | X | X | Annual and Three-Year Plans | Ministry of Finance and Economic Planning (MOFEP) | Three-Year Rolling Plan since 1987 | X For nonpriority sectors |
| Lesotho | X | X | X | — | — | X | — | X | X In consultation with MOFP | Five-Year Plan | MOFP | X | |||
| Malawi | X | X | X | — | X | — | — | X Projects | X | Rolling | MOFEP | X | X | ||
| Mauritius | — | — | X | Recurrent (salaries and wages) | X Projects | X | X Projects | Establishment Division Public Service Commission | X | Three-Year Plan (indirect) | Ministry of Economic Planning for Projects | PIP projects | — | ||
| Morocco | X | X Current prices | X | X | X | Five-Year Plan | Ministry of Planning | ||||||||
| Somalia | X | Limited | X | X | Some projects | Limited | Limited to development projects by donors | Ministry of Labor | X | Five-Year Plan | Ministry of Planning | Three-Year Public Investment Plan of rolling plan nature | Annual Plan | ||
| Tanzania | X | X Current prices | X | — | — | X | X | — | X | X | X | Five-Year Plan | Finance Planning | Three-Year | X |
| Tunisia | X | X | X | X | Limited | Ministry of Public Employment | X | Five-Year Plan | Ministry of Planning | Annual Economic Budget | |||||
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 2.
Budget Preparation and Planning Background
| Budget Guidelines | Budget Discussion/Appraisal* | Manpower Control | Development Plan | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Ceilling | Price | a | b | c | d | e | f | Cost Analysis | Personnel administration | Budget | Duration | Agency | Medium-Term Rolling: Plan | Annual Plan |
| Ethiopia | — | — | X | — | X Drought subsidies | X Projects | X Projects | — | X Projects limited | Planning Central (Personnel) Ministries | X | Five-Year Plan | ONCCP | Fixed with rolling elements | X Annual Plan |
| Gambia, The | X | X | — | — | X | — | — | X | X | Annual | MEPID | X | X | ||
| Ghana | X | X Current prices | X | X | — | X Recent | X Projects | — | X Limited projects and programs | X | X | Annual and Three-Year Plans | Ministry of Finance and Economic Planning (MOFEP) | Three-Year Rolling Plan since 1987 | X For nonpriority sectors |
| Lesotho | X | X | X | — | — | X | — | X | X In consultation with MOFP | Five-Year Plan | MOFP | X | |||
| Malawi | X | X | X | — | X | — | — | X Projects | X | Rolling | MOFEP | X | X | ||
| Mauritius | — | — | X | Recurrent (salaries and wages) | X Projects | X | X Projects | Establishment Division Public Service Commission | X | Three-Year Plan (indirect) | Ministry of Economic Planning for Projects | PIP projects | — | ||
| Morocco | X | X Current prices | X | X | X | Five-Year Plan | Ministry of Planning | ||||||||
| Somalia | X | Limited | X | X | Some projects | Limited | Limited to development projects by donors | Ministry of Labor | X | Five-Year Plan | Ministry of Planning | Three-Year Public Investment Plan of rolling plan nature | Annual Plan | ||
| Tanzania | X | X Current prices | X | — | — | X | X | — | X | X | X | Five-Year Plan | Finance Planning | Three-Year | X |
| Tunisia | X | X | X | X | Limited | Ministry of Public Employment | X | Five-Year Plan | Ministry of Planning | Annual Economic Budget | |||||
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 3.
Budget Coverage
Module 3.
Budget Coverage
| Special Features | State Goverment/Local Authorities | Public Enterprises | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Fiscal Year | Annexed to budget | Extrabudgetary | Included in budget | Separate budget | Budget | Annexed | Independent |
| Ethiopia | July 8–July 7 | — | — | — | X | Transfers and subsidies | X | |
| Gambia, The | July–June | X | X | X | ||||
| Ghana | January–December | — | X Expenditures charged by Law on the Consolidated Fund | Partially—salaries and wages | X | Transfers and subsidies | X | |
| Lesotho | April–March | X | X | X | ||||
| Malawi | April—March | X Supplementary | X | Those that are subsidized | X | |||
| Mauritius | July–June | — | — | Grants for recurrent and capital expenditure | X | Transfers and subsidies | X | |
| Morocco | January–December | Radio and TV Official printing office Ports Land conservation and topographic work | X | X | ||||
| Somalia | January–December (Calendar year) | Foreign-funded development budget | Summaries of receipts and revenues of local authorities | X | X | |||
| Tanzania | July–June | — | — | X | X | X | X | X |
| Partly | Partly | |||||||
| Tunisia | January–December (Calendar year) | 1. Radio and TV office 2. Post Office 3. Government administrative agencies | 1. Economic and social government agencies 2. Part of capital investment financed from abroad | X | X | |||
Module 3.
Budget Coverage
| Special Features | State Goverment/Local Authorities | Public Enterprises | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Fiscal Year | Annexed to budget | Extrabudgetary | Included in budget | Separate budget | Budget | Annexed | Independent |
| Ethiopia | July 8–July 7 | — | — | — | X | Transfers and subsidies | X | |
| Gambia, The | July–June | X | X | X | ||||
| Ghana | January–December | — | X Expenditures charged by Law on the Consolidated Fund | Partially—salaries and wages | X | Transfers and subsidies | X | |
| Lesotho | April–March | X | X | X | ||||
| Malawi | April—March | X Supplementary | X | Those that are subsidized | X | |||
| Mauritius | July–June | — | — | Grants for recurrent and capital expenditure | X | Transfers and subsidies | X | |
| Morocco | January–December | Radio and TV Official printing office Ports Land conservation and topographic work | X | X | ||||
| Somalia | January–December (Calendar year) | Foreign-funded development budget | Summaries of receipts and revenues of local authorities | X | X | |||
| Tanzania | July–June | — | — | X | X | X | X | X |
| Partly | Partly | |||||||
| Tunisia | January–December (Calendar year) | 1. Radio and TV office 2. Post Office 3. Government administrative agencies | 1. Economic and social government agencies 2. Part of capital investment financed from abroad | X | X | |||
Module 4.
Financial Control
Module 4.
Financial Control
| Precommitment Control | Commitment Accounting | Issue of Checks | |||||
|---|---|---|---|---|---|---|---|
| Country | Finance | Tenders and other | Ministries | Finance (EDP) | Ministry | Finance | Self-Accounting Units |
| Ethiopia | X | X 1. ONCCP (foreign loan and assistance) 2. Disbursements Authorization Department | — | X | State-owned enterprises | ||
| Gambia, The | Ministry of Finance | X | X | X | — | X | X |
| Ghana | X (for purchases of capital items) | X | X | X | — | X Controller and Accountant General’s Department | X |
| Lesotho | X | X | X | ||||
| Treasury | Treasury Examination Section | Accountant General Treasury | |||||
| Malawi | X | X | X | X | X | X | |
| Mauritius | X | X Tender Board | — | — | — | X Accountant General | Parastatal bodies (National Pensions Fund) |
| Morocco | Technical ministries | X Technical ministries | X Treasury Office of the Kingdom | ||||
| Somalia | Magistrate of Accounts registers quarterly warrants for recurrent accounts. Then regional and district accountants who are assigned by Accountant General to each ministry record in vote books | Ministries (domestic) Ministry of Finance (foreign) | X Accountant General’s Department | 1. Projects 2. Defense | |||
| Tazania | X | X | X | X | X | X | X |
| Tunisia | X | X | X | 1. Annexed budgets 2. Local authorities 3. Social Security Fund | |||
Module 4.
Financial Control
| Precommitment Control | Commitment Accounting | Issue of Checks | |||||
|---|---|---|---|---|---|---|---|
| Country | Finance | Tenders and other | Ministries | Finance (EDP) | Ministry | Finance | Self-Accounting Units |
| Ethiopia | X | X 1. ONCCP (foreign loan and assistance) 2. Disbursements Authorization Department | — | X | State-owned enterprises | ||
| Gambia, The | Ministry of Finance | X | X | X | — | X | X |
| Ghana | X (for purchases of capital items) | X | X | X | — | X Controller and Accountant General’s Department | X |
| Lesotho | X | X | X | ||||
| Treasury | Treasury Examination Section | Accountant General Treasury | |||||
| Malawi | X | X | X | X | X | X | |
| Mauritius | X | X Tender Board | — | — | — | X Accountant General | Parastatal bodies (National Pensions Fund) |
| Morocco | Technical ministries | X Technical ministries | X Treasury Office of the Kingdom | ||||
| Somalia | Magistrate of Accounts registers quarterly warrants for recurrent accounts. Then regional and district accountants who are assigned by Accountant General to each ministry record in vote books | Ministries (domestic) Ministry of Finance (foreign) | X Accountant General’s Department | 1. Projects 2. Defense | |||
| Tazania | X | X | X | X | X | X | X |
| Tunisia | X | X | X | 1. Annexed budgets 2. Local authorities 3. Social Security Fund | |||
Module 5.
Fiscal Reporting
Module 5.
Fiscal Reporting
| Type of Report | Responsibility | Main Aims of Reports | Report Received by | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Accounting | Fiscal | Ministries | Finance | Expenditure control | Cash flow management | Fiscal review | Time Lag | Ministry of Finance | Audit | Cabinet | Head of state |
| Ethiopia | 1. Monthly 2. Quarterly 3. Annual | (Research Planning) 1. Quarterly 2. Annual | X Accountant General | X | X | X | 15 days 15 days 3 years | X X X | X | X X | ||
| Gambia, The | Monthly accounts | X | Line ministries | Ministry of Finance (Treasury) | X | X | 14 days | X | X | |||
| Ghana | 1. Monthly accounts 2. Quarterly accounts 3. Annual accounts | X Daily flash cash reports of Central Bank | X | X Controller and Accountant General’s Department | X | X | X | (Varies: Monthly 15 days; quartely 2–3 months; annual accounts 1 year) | X | X | X | X |
| Lesotho | X | X | X Treasury | X | X | 6 months | X | X | X | X Military Council | ||
| Malawi | X | X | X | X | X | X | X | 2–6 weeks | X | X | X Final | |
| Mauritius | 1. Monthly 2. Annual | — | — | X Accountant General Accountant General | X | X | X | 15 days 3 months | X X | X | ||
| Morocco | 1. Monthly accounts 2. Annual accounts | X X | X | X | X | 1 month 4 months | ||||||
| Somalia | 1. Monthly accounts 2. Annual accounts of ordinary budget | Fiscal reporting system established by technical assistance from FAD/MF in 1981–42 no longer exists | Accounts department of each ministry | Accountant General’s Department | X | X | Limited | In theory 10 days; actual, much longer 4 months | X | X Magistrate of Accounts | ||
| Tanzania | X | X | X | X | X | X | X | X Monthly | X Monthly | X Quarterly | X Quarterly | |
| Tunisia | 1. Monthly accounts 2. Annual accounts | 1. Economic and Financial Report of Central Bank 2. Annual report on developments in government finance by Ministry of Finance | Treasury | X | X X | 3–5 months | X X | X | X | |||
Module 5.
Fiscal Reporting
| Type of Report | Responsibility | Main Aims of Reports | Report Received by | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Accounting | Fiscal | Ministries | Finance | Expenditure control | Cash flow management | Fiscal review | Time Lag | Ministry of Finance | Audit | Cabinet | Head of state |
| Ethiopia | 1. Monthly 2. Quarterly 3. Annual | (Research Planning) 1. Quarterly 2. Annual | X Accountant General | X | X | X | 15 days 15 days 3 years | X X X | X | X X | ||
| Gambia, The | Monthly accounts | X | Line ministries | Ministry of Finance (Treasury) | X | X | 14 days | X | X | |||
| Ghana | 1. Monthly accounts 2. Quarterly accounts 3. Annual accounts | X Daily flash cash reports of Central Bank | X | X Controller and Accountant General’s Department | X | X | X | (Varies: Monthly 15 days; quartely 2–3 months; annual accounts 1 year) | X | X | X | X |
| Lesotho | X | X | X Treasury | X | X | 6 months | X | X | X | X Military Council | ||
| Malawi | X | X | X | X | X | X | X | 2–6 weeks | X | X | X Final | |
| Mauritius | 1. Monthly 2. Annual | — | — | X Accountant General Accountant General | X | X | X | 15 days 3 months | X X | X | ||
| Morocco | 1. Monthly accounts 2. Annual accounts | X X | X | X | X | 1 month 4 months | ||||||
| Somalia | 1. Monthly accounts 2. Annual accounts of ordinary budget | Fiscal reporting system established by technical assistance from FAD/MF in 1981–42 no longer exists | Accounts department of each ministry | Accountant General’s Department | X | X | Limited | In theory 10 days; actual, much longer 4 months | X | X Magistrate of Accounts | ||
| Tanzania | X | X | X | X | X | X | X | X Monthly | X Monthly | X Quarterly | X Quarterly | |
| Tunisia | 1. Monthly accounts 2. Annual accounts | 1. Economic and Financial Report of Central Bank 2. Annual report on developments in government finance by Ministry of Finance | Treasury | X | X X | 3–5 months | X X | X | X | |||
Module 6.
Budget Administration and Decision Making
Module 6.
Budget Administration and Decision Making
| Central Agencies | Executive | Legislative | |||||
|---|---|---|---|---|---|---|---|
| Country | Planning authority | Ministry of Finance | Other | Budget committees | Cabinet | Legislature | Head of state |
| Ethiopia | ONCCP | Ministry of Finance | 1. Ministry of Foreign Trade 2. National Bank | X | X (shengo) | ||
| Gambia, The | MEPID | Ministry of Finance | X | X | |||
| Ghana | Ministry of Finance and Economic Planning (MFEP) | X (MFEP) | Sector ministries | X | X | X (Legislature/ Provisional National Defense Council) | |
| Lesotho | MOFP | MOFP | X (Government Secretary, Permanent Secretary Finance, Permanent Secretary Planning, Permanent Secretary Public Service) | X (Chairman of Military Council. Minister of MOFP, Minister of Public Service) | X Military Council | ||
| Malawi | Ministry of Finance and Planning | MOFP | X | X | |||
| Mauritius | Ministry of Planning | Ministry of Finance | Bank of Mauritius | — | X | X | |
| Morocco | Ministry of Planning | Ministry of Finance | Central Bank | X | X | Parliament | — |
| Somalia | Ministry of Planning | Ministry of Finance | Central Bank | X (Economic Committee of Cabinet) | X | National Assambly enacts budget law | President signs approved budget |
| Tanzania | Planning Commission | Ministry of Finance | X | X | X | ||
| Tunisia | Ministry of Planning | Ministry of Finance | Central Bank Ministry of Employment | X Interministerial | X | National Assembly adopts annual budget | Head of slate approves budget adopted by National Assembly |
Module 6.
Budget Administration and Decision Making
| Central Agencies | Executive | Legislative | |||||
|---|---|---|---|---|---|---|---|
| Country | Planning authority | Ministry of Finance | Other | Budget committees | Cabinet | Legislature | Head of state |
| Ethiopia | ONCCP | Ministry of Finance | 1. Ministry of Foreign Trade 2. National Bank | X | X (shengo) | ||
| Gambia, The | MEPID | Ministry of Finance | X | X | |||
| Ghana | Ministry of Finance and Economic Planning (MFEP) | X (MFEP) | Sector ministries | X | X | X (Legislature/ Provisional National Defense Council) | |
| Lesotho | MOFP | MOFP | X (Government Secretary, Permanent Secretary Finance, Permanent Secretary Planning, Permanent Secretary Public Service) | X (Chairman of Military Council. Minister of MOFP, Minister of Public Service) | X Military Council | ||
| Malawi | Ministry of Finance and Planning | MOFP | X | X | |||
| Mauritius | Ministry of Planning | Ministry of Finance | Bank of Mauritius | — | X | X | |
| Morocco | Ministry of Planning | Ministry of Finance | Central Bank | X | X | Parliament | — |
| Somalia | Ministry of Planning | Ministry of Finance | Central Bank | X (Economic Committee of Cabinet) | X | National Assambly enacts budget law | President signs approved budget |
| Tanzania | Planning Commission | Ministry of Finance | X | X | X | ||
| Tunisia | Ministry of Planning | Ministry of Finance | Central Bank Ministry of Employment | X Interministerial | X | National Assembly adopts annual budget | Head of slate approves budget adopted by National Assembly |
Module 7.
Budget Classification
Module 7.
Budget Classification
| Object Classification | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Recurrent | Nonrecurrent (development) | ||||||||||||||
| Current | Capital | Construction | Object Classification | ||||||||||||
| Country | Wages and salaries | Goods and services | Maintenance | Transfers and subsidies | Debt service | Capital items | Financial invest ment | Capital transfers | Land and property acquisitions | Assets and equipment | Other costs | Line item | Functional | Organizational | Program |
| Ethiopia | X | X | X | X | X | X | X | X | X | X | X (Recurrent) | X | X | ||
| Gambia, The | X | X | X | X | X | X | X | X | X | X | X | X | |||
| Ghana | X | X | X | X | X | — | — | X | X | X | X | X | |||
| Lesotho | X | X | X | X | X | X | — | X | X | X | X | X | |||
| Matawi | X | X | X | X | X | X | — | X | X | X | X | X | |||
| Mauritius | X | X | X | X | X | X | — | X | X | X | X | X | X | ||
| Morocco | X | X | X | X | X | X | X | X | X | X | X | X | X | ||
| Somata | Treasury’s budget includes currant expenditure and development expenditure | Locally financed developmental expenditure | X | X | |||||||||||
| Tanzania | X | X | X | X | X | X | X | X | X | X | X | X | |||
| Tunisia | Recurrent every chapter corresponding to a ministry: 1. Government agencies: 2. Interest: 3. Functioning or administration: 4. Public interventions: 5. Miscellaneous and unforeseen expenditures | By ministry and by project basis with Initial and ravised cost of ongoing projects and new projects 1. Direct investment 2. Financial operations 3. Debt amortization | X | X | X | X | |||||||||
Module 7.
Budget Classification
| Object Classification | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Recurrent | Nonrecurrent (development) | ||||||||||||||
| Current | Capital | Construction | Object Classification | ||||||||||||
| Country | Wages and salaries | Goods and services | Maintenance | Transfers and subsidies | Debt service | Capital items | Financial invest ment | Capital transfers | Land and property acquisitions | Assets and equipment | Other costs | Line item | Functional | Organizational | Program |
| Ethiopia | X | X | X | X | X | X | X | X | X | X | X (Recurrent) | X | X | ||
| Gambia, The | X | X | X | X | X | X | X | X | X | X | X | X | |||
| Ghana | X | X | X | X | X | — | — | X | X | X | X | X | |||
| Lesotho | X | X | X | X | X | X | — | X | X | X | X | X | |||
| Matawi | X | X | X | X | X | X | — | X | X | X | X | X | |||
| Mauritius | X | X | X | X | X | X | — | X | X | X | X | X | X | ||
| Morocco | X | X | X | X | X | X | X | X | X | X | X | X | X | ||
| Somata | Treasury’s budget includes currant expenditure and development expenditure | Locally financed developmental expenditure | X | X | |||||||||||
| Tanzania | X | X | X | X | X | X | X | X | X | X | X | X | |||
| Tunisia | Recurrent every chapter corresponding to a ministry: 1. Government agencies: 2. Interest: 3. Functioning or administration: 4. Public interventions: 5. Miscellaneous and unforeseen expenditures | By ministry and by project basis with Initial and ravised cost of ongoing projects and new projects 1. Direct investment 2. Financial operations 3. Debt amortization | X | X | X | X | |||||||||
GROUP III
Module 1.
Macroeconomic Framework
Module 1.
Macroeconomic Framework
| Basis and Methodology | Use of Material | |||||||
|---|---|---|---|---|---|---|---|---|
| Country | Agencies Responsible | Medium-term plan | Forecasting models | Alternative scenarios | Impact analysis | Contingency review | Budget guidance | Background material |
| Burundi | 1. Ministry of Planning 2. Ministry of Finance 3. Regional Planning Commission | Five-Year Plan | X | X | X | |||
| Central African Republic | Ministry of Planning, Economy and Finance | Five-Year Plan (1986–90) | X | X | ||||
| Chad | Ministry of Planning | |||||||
| Côte d’lvoire | 1. Ministry of Planning 2. Ministry of Finance 3. Ministry of Budget | Annual (Loi de Programme) | X | X | ||||
| Guinea-Bissau | 1. Ministry of Planning 2. Ministry of Commerce 3. Central Bank 4. General Secretariat of the Presidential Office (Economic and international cooperation) | X | X | X | X | X | X | X |
| Kenya | 1. Ministry of Ecomic Planning 2. Ministry of Finance 3. Bank of Kenya | Five-Year Development Plan and Three-Year Forward Budget System | Broad macroeconomic framework with sectoral planning and compilation of public investment programs | X | X | |||
| Madagascar | 1. Ministry of Finance (Directorate of Program Review) 2. Directorate of Planning 3. Central Bank | Three Year Plan | X | X | X | X | X | |
| Mauritania | 1. Ministry of Economy and Finance 2. Central Bank | Three-Year Plan | — | — | X | X | X | X |
| Niger | 1. Ministry of Planning | X | X | X | ||||
| Senegal | 1. Ministry of Planning and Cooperation 2. Ministry of Economy and Finance 3. General Secretariat of Presidential Office | X | X | — | X | — | X | X |
| Togo | 1. Ministry of Planning 2. Ministry of Economy and Finance 3. Rural Development and Industry 4. Ministry of Commerce and Transport | Five-Year Plan | X | X | X | X | X | |
| Zaïre | 1. Ministry of Planning 2. Ministry of Finance and Budget | X | X | X | X | X | ||
Module 1.
Macroeconomic Framework
| Basis and Methodology | Use of Material | |||||||
|---|---|---|---|---|---|---|---|---|
| Country | Agencies Responsible | Medium-term plan | Forecasting models | Alternative scenarios | Impact analysis | Contingency review | Budget guidance | Background material |
| Burundi | 1. Ministry of Planning 2. Ministry of Finance 3. Regional Planning Commission | Five-Year Plan | X | X | X | |||
| Central African Republic | Ministry of Planning, Economy and Finance | Five-Year Plan (1986–90) | X | X | ||||
| Chad | Ministry of Planning | |||||||
| Côte d’lvoire | 1. Ministry of Planning 2. Ministry of Finance 3. Ministry of Budget | Annual (Loi de Programme) | X | X | ||||
| Guinea-Bissau | 1. Ministry of Planning 2. Ministry of Commerce 3. Central Bank 4. General Secretariat of the Presidential Office (Economic and international cooperation) | X | X | X | X | X | X | X |
| Kenya | 1. Ministry of Ecomic Planning 2. Ministry of Finance 3. Bank of Kenya | Five-Year Development Plan and Three-Year Forward Budget System | Broad macroeconomic framework with sectoral planning and compilation of public investment programs | X | X | |||
| Madagascar | 1. Ministry of Finance (Directorate of Program Review) 2. Directorate of Planning 3. Central Bank | Three Year Plan | X | X | X | X | X | |
| Mauritania | 1. Ministry of Economy and Finance 2. Central Bank | Three-Year Plan | — | — | X | X | X | X |
| Niger | 1. Ministry of Planning | X | X | X | ||||
| Senegal | 1. Ministry of Planning and Cooperation 2. Ministry of Economy and Finance 3. General Secretariat of Presidential Office | X | X | — | X | — | X | X |
| Togo | 1. Ministry of Planning 2. Ministry of Economy and Finance 3. Rural Development and Industry 4. Ministry of Commerce and Transport | Five-Year Plan | X | X | X | X | X | |
| Zaïre | 1. Ministry of Planning 2. Ministry of Finance and Budget | X | X | X | X | X | ||
Module 2.
Budget Preparation and Planning Background
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 2.
Budget Preparation and Planning Background
| Budget Guidelines | Budget Discussion/Appraisal* | Manpower Control | Development Plan | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Ceiling | Price | a | b | c | d | e | f | Cost Analysis | Personnel Administration | Budget | Duration | Agency | Medium-Term Rotting Plan | Annual Plan |
| Burundi | X (global) | X | — | — | — | X | — | X | 1. Ministry of Civil Service 2. Recruitment Commission | X | Five-Year Plan | Ministry of Planning | X | Correspond and budget | |
| Central African Republic | X | X Current | X | X | X | X | X | (Projects) | Special Institution in relation to Personnel Administration of Ministries | Five-Year Plan | Ministry of Economy, Finance and Planning | Tentative | |||
| Chad | X | X | X | X | X | Ministry of Employment | X | Ministry of Planning | X | ||||||
| Côta d’lvoire | X | X | X | X | Limited | Ministry of Public Employment | Ministry of Budget | Ministry Of Planning | Loi de Programme | ||||||
| Guinea Bissau | X | X | X Economic sectors | X | X | X | X | — | X | X | Three-Year Plan (1983–86) (1988–91) | Ministry of Planning | X (1987) | ||
| Kenya | X | Implicitly considered | X | X | X | Public Service Commission | X | Five-Year Plan | Ministry of Economic Planning | (Three-Year Forward Budget System) | |||||
| Madagascar | X | X | — | — | X | X | X | Civil Service | X | Three-Year Plan | X | ||||
| Mauritania | X | — | X | X | X | Three-Year Plan | Plan | X | — | ||||||
| Niger | X | X | — | X | Projects | X | X | Plan | |||||||
| Senegal | X | Constant | X | X | X | X | X | X | X | Ministry of Civil Service | Ministry of Finance | Five-Year Plan (some projects six years) | Ministry of Planning and Cooperation | X Three-Year | One-Year Investment Budget |
| Togo | X | X Current | X | — | X | — | X | — | Ministry of Planning | X | |||||
| Zaïre | X | — | X | — | X | X | X | — | X | Ministry Of Civil Service | X | Medium-term | Ministry of Planning | X | X |
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 2.
Budget Preparation and Planning Background
| Budget Guidelines | Budget Discussion/Appraisal* | Manpower Control | Development Plan | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Ceiling | Price | a | b | c | d | e | f | Cost Analysis | Personnel Administration | Budget | Duration | Agency | Medium-Term Rotting Plan | Annual Plan |
| Burundi | X (global) | X | — | — | — | X | — | X | 1. Ministry of Civil Service 2. Recruitment Commission | X | Five-Year Plan | Ministry of Planning | X | Correspond and budget | |
| Central African Republic | X | X Current | X | X | X | X | X | (Projects) | Special Institution in relation to Personnel Administration of Ministries | Five-Year Plan | Ministry of Economy, Finance and Planning | Tentative | |||
| Chad | X | X | X | X | X | Ministry of Employment | X | Ministry of Planning | X | ||||||
| Côta d’lvoire | X | X | X | X | Limited | Ministry of Public Employment | Ministry of Budget | Ministry Of Planning | Loi de Programme | ||||||
| Guinea Bissau | X | X | X Economic sectors | X | X | X | X | — | X | X | Three-Year Plan (1983–86) (1988–91) | Ministry of Planning | X (1987) | ||
| Kenya | X | Implicitly considered | X | X | X | Public Service Commission | X | Five-Year Plan | Ministry of Economic Planning | (Three-Year Forward Budget System) | |||||
| Madagascar | X | X | — | — | X | X | X | Civil Service | X | Three-Year Plan | X | ||||
| Mauritania | X | — | X | X | X | Three-Year Plan | Plan | X | — | ||||||
| Niger | X | X | — | X | Projects | X | X | Plan | |||||||
| Senegal | X | Constant | X | X | X | X | X | X | X | Ministry of Civil Service | Ministry of Finance | Five-Year Plan (some projects six years) | Ministry of Planning and Cooperation | X Three-Year | One-Year Investment Budget |
| Togo | X | X Current | X | — | X | — | X | — | Ministry of Planning | X | |||||
| Zaïre | X | — | X | — | X | X | X | — | X | Ministry Of Civil Service | X | Medium-term | Ministry of Planning | X | X |
a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.
Module 3.
Budget Coverage
Module 3.
Budget Coverage
| Special Features | State Government/Local Authorities | Public Enterprises | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Fiscal Year | Annexed to budget | Extrabudgetary | Included in budget | Separate budget | Budget | Annexed | Independent |
| Burundi | January–December | — | X | X | Municipal administrations | X | — | X |
| Central African Republic | X | X | X | |||||
| Chad | January–December (calendar) | 1. Military expenditure 2. Some operations of local authorities | X | X | ||||
| Côte d’lvoire | January–December (calendar) | 1. Radio and television 2. Direction of examinations 3. Direction of public works 4. Newspaper agency 5. National printing agency | Capital expenditure financed from abroad | X | X | |||
| Guinea-Bissau | X | X | X | X | X | X | — | — |
| Kenya | July–June | National Social Security Fund | X | X | ||||
| Madagascar | January–December | X | X | X | X | |||
| Mauritania | (Gestion) | 1. Investment budget 2. Public enterprises investment budget | Special accounts | X | Investment budget | X | ||
| Niger | October–September | X | X | X | ||||
| Senegal | July 1–June 30 | — | X | — | X | — | — | X |
| Togo | January–December | Autonomous public establishments; universities | X | X | X | |||
| Zaïre | January–December | X | — | X | — | X | X | |
Module 3.
Budget Coverage
| Special Features | State Government/Local Authorities | Public Enterprises | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Fiscal Year | Annexed to budget | Extrabudgetary | Included in budget | Separate budget | Budget | Annexed | Independent |
| Burundi | January–December | — | X | X | Municipal administrations | X | — | X |
| Central African Republic | X | X | X | |||||
| Chad | January–December (calendar) | 1. Military expenditure 2. Some operations of local authorities | X | X | ||||
| Côte d’lvoire | January–December (calendar) | 1. Radio and television 2. Direction of examinations 3. Direction of public works 4. Newspaper agency 5. National printing agency | Capital expenditure financed from abroad | X | X | |||
| Guinea-Bissau | X | X | X | X | X | X | — | — |
| Kenya | July–June | National Social Security Fund | X | X | ||||
| Madagascar | January–December | X | X | X | X | |||
| Mauritania | (Gestion) | 1. Investment budget 2. Public enterprises investment budget | Special accounts | X | Investment budget | X | ||
| Niger | October–September | X | X | X | ||||
| Senegal | July 1–June 30 | — | X | — | X | — | — | X |
| Togo | January–December | Autonomous public establishments; universities | X | X | X | |||
| Zaïre | January–December | X | — | X | — | X | X | |
Module 4.
Financial Control
Module 4.
Financial Control
| Precommitment Control | Commitment Accounting | Issue of Checks | |||||
|---|---|---|---|---|---|---|---|
| Country | Finance | Tenders and other | Ministries | Finance (EDP) | Ministry | Finance | Self-Accounting Units |
| Burundi | X (Budget department) | X | X | X | X | X | |
| Central African Republic | X | X (Budget Department Fiscal Control Department) | X Budget Department Treasury Department | Semiautonomous Debt Amortization Fund Public enterprises | |||
| Chad | X | X Treasury | Military | ||||
| Côte d’lvoire | X | X | X | X | X | Local Authorities and Social Security Fund | |
| Guinea-Bissau | — | — | X | X | — | X | X |
| Kenya | X | X | X | X Paymasters of each ministry | X Exchequer | National Social Security Fund | |
| Madagascar | X | X | X | ||||
| Mauritania | X | X | X | X | X | 1. Public enterprises 2. Regions | |
| Niger | X | X | X | X | 1. Sociétés d’Etat 2. Collectivités | ||
| Senegal | X | X | X | X | — | X Treasury | 1. Quartermaster’s office 2. Medical supply |
| Togo | X Et plan | X | X | X | X Trésorìer Payeur | Autonomous organizations, annexed budgets, universities | |
| Zaïre | X | X | X | X | X Each spending agency | X | State enterprises |
Module 4.
Financial Control
| Precommitment Control | Commitment Accounting | Issue of Checks | |||||
|---|---|---|---|---|---|---|---|
| Country | Finance | Tenders and other | Ministries | Finance (EDP) | Ministry | Finance | Self-Accounting Units |
| Burundi | X (Budget department) | X | X | X | X | X | |
| Central African Republic | X | X (Budget Department Fiscal Control Department) | X Budget Department Treasury Department | Semiautonomous Debt Amortization Fund Public enterprises | |||
| Chad | X | X Treasury | Military | ||||
| Côte d’lvoire | X | X | X | X | X | Local Authorities and Social Security Fund | |
| Guinea-Bissau | — | — | X | X | — | X | X |
| Kenya | X | X | X | X Paymasters of each ministry | X Exchequer | National Social Security Fund | |
| Madagascar | X | X | X | ||||
| Mauritania | X | X | X | X | X | 1. Public enterprises 2. Regions | |
| Niger | X | X | X | X | 1. Sociétés d’Etat 2. Collectivités | ||
| Senegal | X | X | X | X | — | X Treasury | 1. Quartermaster’s office 2. Medical supply |
| Togo | X Et plan | X | X | X | X Trésorìer Payeur | Autonomous organizations, annexed budgets, universities | |
| Zaïre | X | X | X | X | X Each spending agency | X | State enterprises |
Module 5.
Fiscal Reporting
Module 5.
Fiscal Reporting
| Type of Report | Responsibility | Main Aims of Reports | Report Received by | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Accounting | Fiscal | Ministries | Finance | Expenditure control | Cash flow management | Fiscal review | Time Lag | Ministry of Finance | Audit | Cabinet | Head of state |
| Burundi | X | X | X | X (Department of Accounting) | X | X | (Rapports mensuels du trimatrials) | X | X | |||
| Central African Republic | 1. Monthly accounts 2. Fiscal accounts | Treasury accounts | X (Treasury Budget Department) Fiscal Control Department | X | X | X | X | — | X | |||
| Chad | Monthly accounts | Treasury | X | X | X | 1–2 months | X | X | ||||
| Côte d’lvoire | 1. Monthly accounts 2. Annual report | Treasury | X | X | 3 months 3–5 months | X X | X X | |||||
| Guinea-Bissau | X | X | — | X | X | X | X | Monthly and quarterly | X | X | — | Secretariat of President |
| Kenya | 1. Monthly accounts 2. Fiscal accounts | 1. Exchequer compiles accounts weekly including external and internal debt reporting 2. Limited fiscal reports | Accounting units of ministries | X | X | X | X | No time lag | X (Exchequer office) Financial Secretary | X X | ||
| Madagascar | X | X | X | X | X | X | X | |||||
| Mauritania | X | X | X | X | — | X | X | X | ||||
| Niger | X | X | X | X | X | X | X | |||||
| Senegal | 1 Monthly accounts 2. Annual accounts | — | X Treasury | — | — | X | 1. 2 months 2. 1–2 years | X | — | — | X | |
| Togo | X | X | Plan | X | X | X | — | X | X | X | ||
| Zaïre | 1. Monthly 2. Quarterly 3. Semiannual 4. Annual | X | X | X | X | X | X | — | X | X | X | X |
Module 5.
Fiscal Reporting
| Type of Report | Responsibility | Main Aims of Reports | Report Received by | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Accounting | Fiscal | Ministries | Finance | Expenditure control | Cash flow management | Fiscal review | Time Lag | Ministry of Finance | Audit | Cabinet | Head of state |
| Burundi | X | X | X | X (Department of Accounting) | X | X | (Rapports mensuels du trimatrials) | X | X | |||
| Central African Republic | 1. Monthly accounts 2. Fiscal accounts | Treasury accounts | X (Treasury Budget Department) Fiscal Control Department | X | X | X | X | — | X | |||
| Chad | Monthly accounts | Treasury | X | X | X | 1–2 months | X | X | ||||
| Côte d’lvoire | 1. Monthly accounts 2. Annual report | Treasury | X | X | 3 months 3–5 months | X X | X X | |||||
| Guinea-Bissau | X | X | — | X | X | X | X | Monthly and quarterly | X | X | — | Secretariat of President |
| Kenya | 1. Monthly accounts 2. Fiscal accounts | 1. Exchequer compiles accounts weekly including external and internal debt reporting 2. Limited fiscal reports | Accounting units of ministries | X | X | X | X | No time lag | X (Exchequer office) Financial Secretary | X X | ||
| Madagascar | X | X | X | X | X | X | X | |||||
| Mauritania | X | X | X | X | — | X | X | X | ||||
| Niger | X | X | X | X | X | X | X | |||||
| Senegal | 1 Monthly accounts 2. Annual accounts | — | X Treasury | — | — | X | 1. 2 months 2. 1–2 years | X | — | — | X | |
| Togo | X | X | Plan | X | X | X | — | X | X | X | ||
| Zaïre | 1. Monthly 2. Quarterly 3. Semiannual 4. Annual | X | X | X | X | X | X | — | X | X | X | X |
Module 6.
Budget Administration and Decision Making
Module 6.
Budget Administration and Decision Making
| Central Agencies | Executive | Legislative | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Planning authority | Ministry of Finance | Other | Budget committees | Cabinet or Council of Ministers | Legislature | Head of state | |
| Burundi | Ministry of Planning | X | X | X | X (Before suspension in September 1967) | X | ||
| Central African Republic | Ministry of Planning, Economy and Finance | X | X | X | X | |||
| Chad | Ministry of Planning (for preparing capital budget) | Ministry of Finance (for preparing current budget and monitoring execution of both current and capital budgets) | Central Bank | Interministerial | Cabinet adopts annual budget | Head of state approves annual budget | ||
| Côte d’lvore | Ministry of Planning (for preparing Loi de Programme, which is list of projects by departments and source of financing and phasing of implementation) | Ministry of Finance (for preparing current and capital budgets) | 1. Central Bank 2. Casse Autonome d’Amortissement (CAA) (for foreign debt management) | Interministerial | Cabinet reviews draft budget | National Assembly reviews and adopts budget | Head of state approves annual budget | |
| Guinea-Bissau | 1. Ministry of Planning 2. General Secretariat of the Presidential Office | Ministry of Finance | Auditor General (Justice) Public Accounts Committee (Parliament) | X | Parliament | — | ||
| Kenya | Ministry of Economic Planning and National Development | Ministry of Finance | Bank of Kenya | X | Cabinet reviews draft budget | Parliament approves budget | Parliament signs annual budget | |
| Madagascar | Directorate of Planning | X Directorate of program review | Central Bank | — | X | X | X In Council | |
| Mauritania | Ministry of Finance and Economy | X | 1. Central Bank 2. Certain technical departments 3. Presidency | — | X | X Military Council | ||
| Niger | Ministry of Planning | X | X | X | ||||
| Senegal | Ministry of Planning and Cooperation | Ministry of Finance | Regional Central Bank | Interministerial Committee | X | Parliament debates and approves budget by vote | Signs budget | |
| Togo | Ministry of Planning | Ministry of Economy and Finance | Ministry of Commerce and Transport Rural Development and Industry | — | X | X | X | |
| Zaïre | Ministry of Planning | Ministry of Finance | — | Interministenal Committee | X | Parliament debates and approves budget by vote | Signs budget | |
Module 6.
Budget Administration and Decision Making
| Central Agencies | Executive | Legislative | ||||||
|---|---|---|---|---|---|---|---|---|
| Country | Planning authority | Ministry of Finance | Other | Budget committees | Cabinet or Council of Ministers | Legislature | Head of state | |
| Burundi | Ministry of Planning | X | X | X | X (Before suspension in September 1967) | X | ||
| Central African Republic | Ministry of Planning, Economy and Finance | X | X | X | X | |||
| Chad | Ministry of Planning (for preparing capital budget) | Ministry of Finance (for preparing current budget and monitoring execution of both current and capital budgets) | Central Bank | Interministerial | Cabinet adopts annual budget | Head of state approves annual budget | ||
| Côte d’lvore | Ministry of Planning (for preparing Loi de Programme, which is list of projects by departments and source of financing and phasing of implementation) | Ministry of Finance (for preparing current and capital budgets) | 1. Central Bank 2. Casse Autonome d’Amortissement (CAA) (for foreign debt management) | Interministerial | Cabinet reviews draft budget | National Assembly reviews and adopts budget | Head of state approves annual budget | |
| Guinea-Bissau | 1. Ministry of Planning 2. General Secretariat of the Presidential Office | Ministry of Finance | Auditor General (Justice) Public Accounts Committee (Parliament) | X | Parliament | — | ||
| Kenya | Ministry of Economic Planning and National Development | Ministry of Finance | Bank of Kenya | X | Cabinet reviews draft budget | Parliament approves budget | Parliament signs annual budget | |
| Madagascar | Directorate of Planning | X Directorate of program review | Central Bank | — | X | X | X In Council | |
| Mauritania | Ministry of Finance and Economy | X | 1. Central Bank 2. Certain technical departments 3. Presidency | — | X | X Military Council | ||
| Niger | Ministry of Planning | X | X | X | ||||
| Senegal | Ministry of Planning and Cooperation | Ministry of Finance | Regional Central Bank | Interministerial Committee | X | Parliament debates and approves budget by vote | Signs budget | |
| Togo | Ministry of Planning | Ministry of Economy and Finance | Ministry of Commerce and Transport Rural Development and Industry | — | X | X | ||