Chapter managing and monitoring budget implementation 1 A. Budgetary accounting

Document Outline

• Chapter 7. Managing And Monitoring Budget Implementation
  • A. Budgetary Accounting
    • 1. Importance of budgetary accounting
    • Box 25 The Budget Accounting System in the People's Republic of China
    • 2. Defining and Monitoring Commitments
    • 3. Managing Payables and Arrears Issues
    • 4. Arrears Issues
  • B. Implementation of Policies
    • 1. Reviews 
    • 2. In-year budget revision
  • C. Personnel Budgetary Management
    • 1. Approaches
    • 2. The role of ceilings
    • 3. Management Issues
    • 4. The payroll system
  • D. Procurement
    • 1. Procurement cycle
    • 2. Principles of competition and transparency
    • 3. Procurement administration
  • E. Key Points And Directions In Reforms
    • 1. Key Points
    • 2. Directions for improving budget execution