The expenditure budget process in the government of Canada
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The expenditure budget process in the government of Canada

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Published by Canadian Tax Foundation in Toronto .
Written in English



  • Canada,
  • Canada.


  • Budget -- Canada.,
  • Canada -- Appropriations and expenditures.

Book details:

Edition Notes

Includes bibliographical references.

StatementDouglas G. Hartle.
SeriesCanadian tax papers ;, no. 60
LC ClassificationsHJ2054 .H37
The Physical Object
Paginationvii, 119 p. :
Number of Pages119
ID Numbers
Open LibraryOL4288064M
LC Control Number78315043

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The reporting cycle for government expenditures establishes events leading up to the tabling of various documents and processes related to the government’s Budget and expenditure plans. The primary documents are: The Budget, prepared by the Minister of Finance, which outlines the government’s revenue projections and spending obligations;. Get this from a library! The expenditure budget process of the government of Canada: a public choice-rent-seeking perspective. [Douglas G Hartle]. A. Premchand was formerly assistant director for the International Monetary Fund--Fiscal Affairs Department (now retired) in Washington, DC. Some of his works include Government Financial Management: Issues and Country Studies, Effective Government Accounting and Control of Public Money: The Fiscal Machinery in Developing Countries. Government’s expenditure must be within the amounts that the budget appropriations have established, with some flexibility allowed through virements and contingency reserve mechanisms. The nature of those expenditure limits depends on the accounting basis (cash, commitment, or accrual) used in the budget (see Section III).

Budget preparation for the next budget year proceeds while government agencies are executing the budget for the current year and at the same time engaged in budget accountability and review of the past year's budget. 4. How is the annual national budget prepared? The preparation of the annual budget involves a series of steps that begins. The Expenditure Budget Process in Canadian Municipalities: A Comparison. levels of government in Canada. This research, funded by the Social the actors involved in the expenditure budget process. Those actors interviewed include both politicians and municipal employees. The. Budget process. The budget is announced in the House of Commons by the Minister of Finance, who traditionally wears new shoes while doing so. The Budget is then voted on by the House of Commons. Budgets are a confidence measure, and if the House votes against it the government can fall, as happened to Prime Minister Joe Clark's government in The governing party . There is a significant potential for these units to assist members of parliament in understanding the budget process, the broad fiscal challenges facing Author: Gyana Ranjan Panda.

Overview of the budget cont. • Government’s outcomes approach provides a framework for results-driven performance • South Africa’s budget process is undergoing reform, shaped in part by the outcomes approach and by the Money Bills File Size: KB. budget and to control the apportionment and allotment of government funds to ensure that they are spent in accordance with the approved budget. Communicative Aspect. The budget office plays the role of a com-munications hub (see Exhibit ). It receives goals and priorities from Organization and Design of an Effective Budget Function. A government budget is a document prepared by the government or other political entity presenting its anticipated revenues and proposed spending for the coming financial year. In most parliamentary systems, the budget is presented to the lower house of the legislature and often requires approval of the legislature. The budget in itself does not appropriate funds for . Definitions of Budget. According to Tayler, "Budget is a financial plan of government for a definite period". According to Rene Stourm, "A budget is a document containing a preliminary approved plan of public revenues and expenditure". Components of Government Budget. The main components or parts of government budget are explained below.