Budget Process: A Parlimentary Imperative

Budget Process: A Parlimentary Imperative

by David G. McGee, QC
     
 

ISBN-10: 0745327745

ISBN-13: 9780745327747

Pub. Date: 05/22/2008

Publisher: Pluto Press

Parliament's right to authorize 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

Overview

Parliament's right to authorize 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.

Product Details

ISBN-13:
9780745327747
Publisher:
Pluto Press
Publication date:
05/22/2008
Series:
Commonwealth Parliamentary Association Series
Pages:
171
Product dimensions:
5.40(w) x 8.50(h) x 0.60(d)

Table of Contents


Foreword     ix
Preface     xiii
Acknowledgements     xvii
Introduction     1
What is a 'budget'?     1
Phases of the budget process     5
Budget preparation     7
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
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
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
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
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
The federal dimension and second chambers     117
Reflections     125
Works consulted     133
Participants in the CPA Budget and Financial Oversight Workshop, London, 8-10 November 2006     137
Scrutinising public expenditures: assessing the performance of Public Accounts Committees     139
Index     171

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