The budget process : a parliamentary imperative / David G. McGee.

Format:

Book

Author/Creator:

McGee, David G.

Language:

English

Subjects (All):

Budget process.

Expenditures, Public.

Finance, Public.

Physical Description:

xviii, 171 pages : illustrations ; 23 cm

Place of Publication:

London : Pluto, 2007.

Summary:

Parliament's right to authorise government spending is the source of all other parliamentary powers and is fundamental to democracy. How Parliaments enforce this power and how they can play their full part in the budget process more effectively are described in this detailed assessment of the appropriate and varied rules and practices being developed around the Commonwealth and beyond. The Budget Process provides an insider's view of Parliament's role in approving and overseeing government spending: what Parliament is supposed to do, what it isn't, and how it could do more.

Contents:

What is a 'budget'? 1

Phases of the budget process 5

Preparing a budget 7

The context of budget preparation 8

Fiscal responsibility 10

Gender budgeting 12

Budget forecast constraints 15

Involvement in preparing a budget 16

Ministers 16

Members of Parliament 17

Legislative involvement 19

Civil society's involvement 22

Participatory budgeting 23

Budget strategy 26

Budget secrecy 31

3 Approval of the budget - the setting 35

Budget approval phase 35

Presentation of the budget 36

Time of presentation 37

Manner of presentation 39

Budget explanations 39

Contents of budget proposals 42

The form of approval required for a budget 45

Confidence of the legislature 46

Overall approval of a budget 47

Approval of the components of a budget 47

Approval of individual appropriations 49

Timing of budget approval 50

Limitations on the need for legislative approval 51

Public-private partnerships 53

Interim approvals 55

Subsequent budget approvals 57

Reversionary budgets 59

4 Approval of the budget - the legislative process 61

Resources available to legislatures in considering budget proposals 61

Budget offices 63

Consideration of budget proposals 66

Committee organisation 68

Conduct of estimates examinations 71

Amendment of the budget 77

5 Implementing the budget 83

Obligations to implement a budget 83

Implementation by members 86

Implementation by civil society 86

Reporting requirements 87

Election reporting 89

Transfer of appropriations 89

New spending 91

6 Evaluation of the budget 93

Auditing 94

Following up audits 98

Reporting 99

Legislative evaluation 104

Evaluating public-private partnerships 106

Role of committees 107

Process of committees 110

Unappropriated expenditure 113

7 The federal dimension and second chambers 117

Appendix 2 Participants in the CPA Budget and Financial Oversight Workshop, London, 8-10 November 2006 137

Appendix 3 Scrutinising public expenditures: assessing the performance of Public Accounts Committees 139.

Notes:

Includes bibliographical references and index.

ISBN:

9780745327747

0745327745

OCLC:

219973584