Role of the Legislature in Budget Processes
April 6, 2010
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Budget execution and treasury management, Budget planning and preparation, External audit, Fiscal accounting and reporting, Fiscal law, Fiscal policy, Fiscal rules, Public financial management (PFM)
Keywords: Accountability, Africa, Approval, Budget, Budget execution and treasury management, Budget planning and preparation, Country, Country practice, Draft budget proposal, Executive, External audit, Fiscal accounting and reporting, Fiscal law, Government, Government accounting standards Board, Government social security system, Legislature, OECD country, OECD government, Parliament, TNM, Westminster
Publication Details
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Pages:
23
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2010/004
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Stock No:
TNMEA2010004
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ISBN:
9781462398973
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ISSN:
2075-8669
