We didn't actually overspend our budget. The allocation simply fell short of our expenditure.

-- Keith Davis


 


Budget Module - Unit 3: The Budget Process

 

Unit 3 Questions

Please answer each of the following questions.  If you are taking this course in a group you may then meet to discuss your answers.

  • Why do budget cycles overlap?
  • Who plays a role in the budget process in your country?
  • Draw a timeline of the budget process in your country. In what way does it differ from the generalized version discussed here?
  • Is an MTEF part of the budget system in your country? If so, is it effective?

 

Relevant Internet Resources

Health Systems Trust:
The Budget Process: A Guide for South African Legislators
http://www.hst.org.za/hlink/budget/default.asp

Institute of Public Finance:
A Citizen’s Guide to the Budget
http://www.ijf.hr/eng/budget_guide/proen.pdf

New Zealand Treasury:
The Budget Process
http://www.treasury.govt.nz/budgets/process/

Organisation for Economic Co-operation and Development:
Results of the survey on Budget Practices and Procedures
http://ocde.dyndns.org/

World Bank:
Medium Term Expenditure Framework
http://www1.worldbank.org/publicsector/pe/mtef.htm

 

Select bibliography

Boex, L. F. J. et al (2000). ‘Multi-Year Budgeting: A Review of International Practices and Lessons for Developing and Transitional Economies.’ Public Budgeting and Finance 20(2): 91-112.

Crippen, D. (2003). Countering Uncertainty in Budget Forecasts. 24th Annual Meeting of OECD Senior Budget Officials, Rome, Organisation for Economic Co-operation and Development.

Caiden, N. and A. B. Wildavsky (1974). Planning and Budgeting in Poor Countries. New York, Wiley.

Chisholm, M. (2000). ‘Financial Implications of Major Legislation.’ Public Money and Management 20(3): 21-26.

Lee, R. D., R. W. Johnson, et al. (2004). Public Budgeting Systems. Boston, Jones and Bartlett Publishers.

Organisation for Economic Co-operation and Development (2000). The OECD Survey of Budgeting Developments - Results. Paris, OECD.

Organisation for Economic Co-operation and Development (2001). OECD Best Practices for Budget Transparency. Paris, OECD.
http://www.oecd.org/dataoecd/33/13/1905258.pdf

Wildavsky, A. B. (1975). Budgeting: A Comparative Theory of Budgetary Processes. Boston, Little Brown.

Wildavsky, A. B. and N. Caiden (2004). The New Politics of the Budgetary Process. New York, Pearson/Longman.

 

Index Previous Page