Chap4 - International Budget Partnership
...Addressing operational efficiency and performance issues. This chapter focuses on the core processes of budget preparation, and on mechanisms for aggregate expenditure control and strategic allocation of resources. Efficiency and performance issues are discussed in chapter 15....
https://internationalbudget.org/wp-content/uploads/The-Budget-Preparation-Process.pdf
Budget cycle: How to manage the stages of budget preparation: execution ...
...In the complex world of budget management, it is crucial to have a well-defined process that guides the various stages of budget preparation, execution, and evaluation....
https://fastercapital.com/content/Budget-cycle--How-to-manage-the-stages-of-budget-preparation--execution--and-evaluation.html
Guidelines for Public Expenditure Management--Section 3--Budget Preparation
...These guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning....
https://www.imf.org/external/pubs/ft/expend/guide3.htm
Budget Preparation and Implementation in the Nigerian Public Sector
...These concepts if properly applied alongside good public procurement philosophy will engender a strong legal, organizational and professional framework to make budgeting and budget implementation in the Nigerian Public Sector robust and effective....
https://core.ac.uk/download/pdf/234629657.pdf
Budget Cycle: Preparation, Execution, and Revision
...The budget cycle consists of different phases: preparation, adoption, execution, revision, and control of the budget....
https://link.springer.com/rwe/10.1007/978-3-319-20928-9_2261
Course Guide - PSM 829
...It is prepared for students offering M.Sc. in Public Sector Management, a programme available in the School of Management Sciences, National Open University of Nigeria. The course is a useful material in your academic pursuit as well as in your place of work as managers, administrators, and so on....
https://nou.edu.ng/coursewarecontent/PSM%20829%20BUDGETING%20AND%20BUDGETARY%20PROCEDURE.pdf
BPAC-108E.xps - eGyanKosh
...Briefly, the budget is an authentic statement of expected income and expenditure for a specific period. It is mainly instituted as (i) a plan of income and expenditure; (ii) a reflection of public policy, and (iii) a mechanism for planning, controlling, managing and evaluating the activities....
https://egyankosh.ac.in/bitstream/123456789/76662/1/Unit-5.pdf
BUDGET CONCEPTS AND BUDGET PROCESS - GovInfo
...The following section discusses the budget process, cov-ering formulation of the President?s Budget, action by the Congress, budget enforcement, and execution of enacted budget laws....
https://www.govinfo.gov/content/pkg/BUDGET-2021-PER/pdf/BUDGET-2021-PER-4-1.pdf
Understanding the Concept of Budget: Definitions and Framework ? PolSci ...
...A budget, derived from the French word 'Bougette,' represents a financial plan detailing the expected income and expenditure of a government for a specific period. It is a work plan guiding the implementation of policies and programs....
https://polsci.institute/public-policy-administration-india/understanding-budget-definitions-framework/
Basic Principles of an Effective Budget | Budget Guide, Examples
...Preparation of a budget forces top management to set long-term goals. Also, it is necessary to name the managers who are responsible for achieving these goals. Once established, the goals serve as a benchmark to evaluate managerial performance....
https://www.financestrategists.com/accounting/budgeting/basic-principles-of-an-effective-budget/