Canadian public finance : explaining budgetary institutions and the budget process in Canada / Geneviève Tellier ; translated by Käthe Roth.

Format:

Book

Author/Creator:

Tellier, Geneviève, 1962- author.

Standardized Title:

Finances publiques au Canada. English

Language:

English

French

Subjects (All):

Municipal finance.

Expenditures, Public.

Canada--Appropriations and expenditures.

Canada.

Municipal finance--Canada.

Physical Description:

xiv, 237 pages ; 23 cm

Place of Publication:

Toronto ; Buffalo ; London : University of Toronto Press, 2019.

Summary:

"Broken down into five sections explaining how public budgets are developed, Canadian Public Finance presents a comprehensive account of the budget process of the federal, provincial, and territorial governments. With a specific focus on the public policy process, Geneviève Tellier walks readers through the five steps involved in the budget process including agenda-setting, formulation, adoption, implementation, and evaluation. Taking a close look at how much influence key decision-makers actually have over the budget process, Tellier highlights recent events that reveal the political, social, and economic constraints that impact budgetary decisions. Tellier uses key words and textboxes at the end of each chapter to reflect on current issues and new developments in the world of public finance, such as gender-sensitive budgets, performance-based budgeting, and fiscal transparency."-- Provided by publisher.

Contents:

Part 1: Public finance in Canadian society: 1. The size and composition of Canadian public-sector budgets: Expenditures by the Canadian public sector ; The Canadian welfare state ; Public expenditures ; Fiscal levies ; Deficits and public debt in Canada

2. Canadian federalism: Canadian socioeconomic diversity ; Constitutional rules related to sharing fields of jurisdiction ; Canadian fiscal federalism ; The Canadian municipalities

3. Canadian budget-making authorities: The Canadian parliamentary system ; The legal framework for the budgetary process ; The government apparatus ; Feature box: Are balanced-budget rules effective?

Part 2: Budget preparation: 4. Setting the agenda for budget actions: The role of the Treasury Board administrative branch ; The government's budgetary choices ; The government's budgetary calendar

5. Formulation of the fiscal framework: The responsibilities of the Minister of Finance ; Budget forecasts ; Fiscal policies and debt management ; Macroeconomic policies ; Feature box: Are budgets fair? An overview of gender-sensitive budgets.

Part 3: The budget vote: 6. Parliamentary rules: Constitutional budgetary principles ; The parliamentary rules resulting from constitutional principles ; Parliamentary control rules in other countries ; Feature box: Accrual accounting or cash basis of accounting?

7. The parliamentary calendar: Analysis of government's budgetary orientations ; Consideration of budgetary appropriations ; Examination of the public accounts and the Auditor General's reports ; Examination of external budget requests ; Feature box: Are Canadian parliamentarians effective?

Part 4: Budget implementation: 8. The budgetary management system: Delegation of authorizations ; Cash-flow management ; Payment of obligations ; Awarding contracts

9. Optimization of budgetary resources: Past reforms ; The 1994 review of federal government programs ; Results-based management ; Feature box: Has results-based management transformed the budgetary process?

Part 5: Budgetary control: 10. Internal auditing and evaluation mechanisms: Office of the Comptroller General ; Program assessment ; Departmental mechanisms

11. External budgetary audit and evaluation mechanisms: The Auditor General ; The Parliamentary Budget Officer ; Budgetary debates in the public square ; Feature box: Who oversees the Auditor General of Canada?

Notes:

Includes bibliographical references and index.

ISBN:

1487594429

9781487594428

9781487594411

1487594410

OCLC:

1066043685