types of government expenditure control

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The first and each subsequent actuarial valuation report includes valuation results for the purposes of measuring changes in the cost of the pension scheme against the employer cost cap, expressed as a percentage of pensionable pay. Bank reconciliations, among other things, are critical to identifying potential misappropriation of public money. Payroll audits should also be undertaken regularly to identify weaknesses in the control system. Key challenges: need for sufficiently strong capacity in line agencies to implement the required controls (a challenge in fragile states); dispersed expenditure data could make timely financial reporting difficult; and lack of strong oversight (e.g., internal and external audit) and sanctions for non-compliance may create opportunities for fraudulent transactions. Controls at the commitment, verification and payment order stages remained the responsibility of the line ministries/agencies, with variations, however, in the effectiveness with which such controls are exercised. International Monetary Fund Copyright 2010-2021. While this was a common practice in most of the Latin American countries several years ago, many countriese.g., Bolivia, Columbia, Paraguay, and Uruguayhave in recent years separated the accounting and audit functions. This will be dependent on sustained improvements in financial management standards and management information, and assurance of a control-conscious culture in each agency. Key strengths: centralized payment and treasury accounting system. Special procedures are also sometimes a symptom of the inefficiency of the normal procedures to respond adequately to priority needs. If a liability has been incurred by the end of the fiscal year, this would be enough to report the expense or expenditure against the accrual appropriation. Fiscal rules, medium-term budget plans, and annual budgets are meaningless if expenditure cannot be controlled during execution. This is especially true for expenditure on multi-annual investment projects (see Section III for multi-year expenditure limits on commitments). In some cases, these variations are noted in the text. Your current browser may not support copying via this button. Once a payment order has been issued, payments are made through various instruments including checks, electronic fund transfer (EFT), and sometimes cash, in favor of a supplier or other recipient to discharge the liability. Evidence since the second world war, says Chen of HKU, shows that "the higher the government's control of a country's economy, the lower the role for private consumption in its economic . The classification of public expenditure can be done in 4 ways: Revenue Expenditure The revenue expenditure is funded through the current revenue of the government that includes taxes and non-tax revenues such as welfare schemes or profits, or incidental incomes. This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. Total revenue including grants . The objective of expenditure control is to ensure that public resources are spent as intended, within authorized limits, and following sound financial management principles. This should be supported by adequate monitoring at each stage of the expenditure cycle and ex post auditparticularly external audit to start withto ensure effective compliance. The key reforms include clarifying responsibilities for verification of delivery of goods and/or services, ensuring documentary proof of delivery, and eliminating any undue delay between verification and issuance of payment orders. while others are purely internal to the government. Under accrual budgeting systems, there can be differences in both the choice of binding constraint and the fungibility of other constraints. The valuations also usefully inform the employer and employee contribution rates to make the pension scheme sustainable. Box 4 provides a few examples. Line ministries and agencies initiate the commitment and payment and verify the delivery of goods and services. There is regular reporting and monitoring of overdue liabilities. In the other countries, the central banks usually handle both debt management and TSA administration on an agency basis. Although sequestering may sometimes be necessary, it diminishes the predictability of budgeted/authorized expenditure and undermines the credibility of the budget, and therefore should be used only in exceptional circumstances. Check float has two dimensions: (i) check float time; and (ii) check float amount. Approaches to prioritising expenditure where there are competing demands for funding. Government expenditures as a share of national output went sharply up and down in these countries, mainly because of changes in defense spending and national incomes. Moussa, Y., 2004, Public Expenditure Management in Francophone Africa: A Cross-Country Analysis, Working Paper WP/04/42, (Washington: International Monetary Fund). The accounting officer in the spending ministry, usually the permanent secretary, is responsible for proper use and control of the ministry appropriations. Large delay between verification (recognition of liability) and payment order (arrears, etc). A commitment thus entails an obligation to pay when the third party has complied with the provisions of the contract. Percentage of reserved amount that materializes as commitment; and average time lag between reservation and commitment. These valuations measure the full costs of paying pension benefits. PEFA Scores (200614) of 85 Countries for Expenditure Control Indicator, Citation: Technical Notes and Manuals 2016, 002; 10.5089/9781513574639.005.A001, Expenditure Control and Budget Credibility. Once checks are made to ensure that all previously stipulated controls have been performed and documented, a payment order is issued. For other expenditure items, the devolution is based on the assessed effectiveness (through formal capacity audits) of the internal control system of the line agency and its risk management capacity. Under a dual accrual and cash budgeting/appropriations framework, there is a need for each agency to make projections of both its anticipated cash requirements as well as incurrence of expenses and liabilities and accumulation/realization of long-term obligations and contingent liabilities. The key questions to be asked are: (i) whether all the key stages of the expenditure cycle and associated business rules and processes have been clearly defined; and (ii) whether the required controls at each stage have been clearly specified and consistently applied. . Allowing ministries and agencies to commit and use their resources whenever they want complicates cash management.40. The strengthening of the expenditure control framework should not be viewed as an independent activity and should be integrated with other PFM reforms, including changes to budget execution processes. To ensure these objectives are met, government expenditures typically go through seven stylized stages4 between authorization by the legislature and payment to the final beneficiary (Figure 4). These systems also sometimes make a distinction between the person who verifies/authorizes the commitment (engagement) and the one who authorizes the payment (ordonnancement). For example, the commitment stage of the expenditure cycle has received a lot of attention of late, but addressing issues just at the commitment stage may not result in a robust expenditure control framework (and prevention of expenditure arrears) as evidenced in several countries. What are the main areas of expenditure for local government? Other Controls Specific to Particular Types of Transactions. The lack of systematic tracking and control of commitments leads to over commitment and arrears in several countries of commonwealth tradition, particularly in Africa. Budget calendar revisedand, if necessary, legal framework amendedto ensure budget approval before the start of the fiscal year. They are also reconciled with bank statements. This objective is achieved by appropriations. As shown in Figures 13, Public Expenditure and Financial Accountability (PEFA) assessments covering 85 low and middle income countries revealed that: more than two-thirds of these countries have relatively weak systems of expenditure control as indicated by a score of C or D on the PEFA expenditure control indicator PI-20 (Figure 1); weak expenditure controls are associated with higher levels of expenditure arrears as measured by PEFA indicator PI-4 (Figure 2); 2 and. Lienert, I., 2003, A Comparison Between Two Public Expenditure Management Systems in Africa, Working Paper WP/03/2, (Washington: International Monetary Fund). The usual goals of both fiscal and monetary policy are to achieve or maintain full employment, to achieve or maintain a high rate of . Certain sums may be spent under permanent rather than annual legislation. 4, Paris. At this stage, after goods have been delivered and/or services have been rendered by a supplier, an authorized officer within the spending unit concerned verifies their conformity with the contract or order, and that a liability and due date of payment are recognized. Broadly speaking, it exists not only in the United Kingdom, but also in Australia, New Zealand, Indian sub-continent, and many countries in Africa, Asia, Europe and the Caribbean that were former British colonies. Reservation. However, even in such cases and in line with the principles of budget comprehensiveness, transparency, and accountability, such expenditures should be included in the budget documentation, and subjected to the same regularity controls discussed in Section III (see Table 1). An estimate of obligation to pay should be made for non-contractual items and treated as a commitment. Public sector spending, also referred to as government spending or public expenditure, refers to the money that the government spends. Capital Expenditure discusses specific measures for strengthening expenditure controls and addressing weaknesses in countries at different levels of administrative capacity (Section VI). Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. Minimizes the cost of financing government programs by smoothing the gap between cash inflows and outflows. The process of issuing checks should be managed to monitor and minimize check float14 and ensure that sufficient cash is available when they are presented for encashment. The presence of dual appropriations (either commitment/cash or accrual/cash) can complicate control of budget execution by spending agencies. 2. It was centralized by a 1997 directive that applies to all the West African Economic and Monetary Union (WAEMU) countries. Apportionment. Lienert, I., 2009, Modernizing Cash Management, Technical Notes and Manuals, (Washington: International Monetary Fund). Apportionment of authorization for specific periods and spending units. These regulations, among other things, prescribe the establishment of responsibility for financial decisions, the segregation of duties to ensure appropriate checks and balances, and documentation procedures for maintaining a defined audit trail. Check float time is the time between when a check is written and issued as a payment, and when the check is presented by the beneficiary to the bank for encashment. Options for strengthening the expenditure control framework. In both centralized and decentralized systems, there should be regular bank reconciliation of transactions27 and reporting of expenditure against authorized allocations by spending agencies. Several Francophone African countries are taking measures recently to reduce the complementary period to one month. The key difference is in the degree of centralization between countries that follow the British Commonwealth, German-Austrian, and Scandinavian traditions of PFM and those that follow the Napoleonic traditions of PFM (France, Portugal, and Spain). In case of relatively simple requirements, a spreadsheet-based application may suffice. PFM Traditions Influencing the Expenditure Control Framework, Tradition in the former Soviet Union countries, V. Identifying Weaknesses in the Expenditure Control Systems, Weaknesses of different expenditure control systems, Diagnosing weaknesses in a particular country, Specific measures to address expenditure control weaknesses, Monitoring reform progress and managing the change, http://www.issai.org/media/13329/intosai_gov_9100_e.pdf, Prevention and Management of Government Arrears, Conceptual Design: A Critical Element of a Successful Government Financial Management Information System Project, Implementing Accrual Accounting in the Public Sector, Unorthodox Expenditure Procedures in CEMAC and WAEMU Countries, Liberia: Public Expenditure and Financial Accountability (PEFA) Assessment, Republic of Mozambique: Technical Assistance Report on Regaining Control Over Budget Execution, 19 A Comparison Between Two Public Expenditure Management Systems in Africa, North Macedonia: Technical Assistance Report - Public Expenditure and Financial Accountability Performance Assessment, Republic of Mozambique: Strategy for Restoring the Expenditure Chain and Improving Financial Programming, Mauritius: Public Expenditure and Financial Accountability (PEFA) Assessment, Niger: Public Expenditure and Financial Accountability (PEFA) Assessment, Public Financial Management Systems - Indonesia: Key Elements from a Financial Management Perspective, Governance Brief No. Line ministries and agencies can commit and use their allocated resources whenever they want within the year. To centralize cash management, all government cash transactions should go through a TSA system (with a set of accounts linked to a top account). Any perceived risks and/or uncertainties should also be adequately addressed. Time horizon of apportionment too short for expenditure planning and execution by line agencies. Under commitment-based budgeting systems, there is a need to separately track and account for both expenditure commitments and payments, liquidate the latter against the former during the course of the budget year, and carry unused commitment appropriations between years. This requires that personnel database (where personnel information files are kept) and payroll records be linked, regularly updated, and reconciled. They maintain systems of internal control, and regularly report to the ministry of finance and other central agencies on their financial operations. To be able to exercise upfront control over the future resource requirements related to pensions, countries implementing accrual budgeting (e.g., the UK, Australia and New Zealand) include the accruing cost and any unfunded liabilities of pension schemes17 within budgetary limits for each government department.18. A commitment occurs when a formal action, such as placing an order or awarding a contract, is taken that renders the government liable to pay at sometime in the future when the order or contract is honored by its counterpart. Flynn, S., and M. Pessoa, 2014, Prevention and Management of Government Expenditure Arrears, Technical Notes and Manuals, (Washington: International Monetary Fund). This deficit provides an indication of the financial health of the economy. Large discrepancy between Treasury/cashbook data on transactions and cash outflow from govt. Payment. While the institutional arrangements for raising government revenue are typically quite centralized in a national revenue authority, the expenditure of those resources involves a wide array of public entities at various levels of government, even in countries with relatively centralized PFM systems. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. 3. var u="https://piwik.pentaho.aidcvt.com/"; All Rights Reserved. To provide accountability, the budget proposals should be sub-divided by entity/purpose. The nature of those expenditure limits depends on the accounting basis (cash, commitment, or accrual) used in the budget (see Section III). Limit on time horizon of expenditure. Tailored financial services and climate risk management tools to link small farmers to markets, The Real Actors and the PMP (Policymaking Process), Housing Finance in Chile: Instruments, Actors, and Policies, The Political Economy of Productivity: Actors, Arenas and Policymaking, How Democracy Works: Political Institutions, Actors and Arenas in Latin American Policymaking, Sustainable Forest Management in Latin America: Relevant Actors and Policies, Urban Heritage Conservation in Latin America and the Caribbean: A Task for All Social Actors, Public Financial Management in Latin America: The Key to Efficiency and Transparency, Costa Rica: The Next Stage-Reform without Volatility; A Report, Who Decides on Public Expenditures? A change management strategy should also be developed and implemented, taking into consideration the implications of the reform strategy for diverse stakeholders, from senior officials to agency heads, and the personnel who will support the new systems. 1. Where centralized payment and/or payroll systems exist, they may also be responsible for authorizing payment orders and/or making payments. The TSA systems in some of these countries give financial incentives for smoothing expenditure profiles. If an FMIS is envisaged, its configuration and rollout should explicitly be linked to planned expenditure control reforms. They are at least issued on a quarterly basis or, preferably, for the full year divided into quarterly tranches. For further background information and discussion on specific features of commitment control, see D. Radev and P. Khemani (2009). Overly rigid and controlled spending procedures in several Francophone African countries have resulted in the proliferation and misuse of exceptional spending procedures, e.g., the issuance by the minister of finance to the treasury (bypassing the normal chain of expenditure) of an immediate payment order subject to regularization later. })(); Copy this link, or click below to email it to a friend. Three of the seven stages (commitment, verification, and payment) involve a third party (a creditor, supplier, beneficiary, etc.) Decentralized frameworks have the advantage of: (i) aligning expenditure decision making with the spending priorities of line agencies; (ii) minimizing/eliminating redundant controls which in turn improves the efficiency and speed of expenditure execution; and (iii) making each line agency directly accountable for its spending programs. Finance ministry does not carry out any form of detailed commitment or payment control. A long check float time is not a good practice as it not only complicates cash management but can also be misused to write and issue checks despite not having enough liquidity in the bank account to cover the value of the check. Note: BD-Budget Department; TD-Treasury Department; AD-Accounting Department; SA-Spending Agencies. Pattanayak, S., and I. Fainboim, 2011, Treasury Single Account: An Essential Tool for Government Cash Management, Technical Notes and Manuals (Washington: International Monetary Fund). Warrants/allotments are not used as a cash rationing tool. Khan, A., and M. Pessoa, 2013, Accrual Budgeting; Opportunities and Challenges, Chapter 11, PFM and its Emerging Architecture (Washington: International Monetary Fund). Pattanayak, S., and J. Cooper, 2011, Chart of Accounts: A Critical Element of the Public Financial Management Framework, Technical Notes and Manuals (Washington: International Monetary Fund). Types of Control, Their Key Features and Objectives. 1All uses of public funds should be governed by financial regulations. Lack of adequate control over government expenditure remains a problem in many countries. The authority for expenditure is given for a specific pre-defined purpose. Payment orders are issued after documentary proof of verification. As such, the AEs are consumed at the commitment stage of the expenditure or the legal act of signing a contract of the State with a third party.1 In the case of a commitment running over several years, its associated CP is spread over several budget years up to the cumulative maximum amount of the initial multiannual AE. In most cases, funds can be moved quite freely between sub-programs and items within the year. Reforms could usefully be implemented in phases as follows: In the first phase, the focus should be on establishing basic control functions such as centralized control of apportionments and simplified/streamlined but effective controls42 at other stages of the expenditure cycle, particularly commitment control backed by cash planning43 linked to timely release of funds to spending agencies. A comprehensive commitment control system is in place that captures not only one-off (purchase order type) but also multi-year (e.g., projects contacts) commitments. Nonetheless, recent theoretical and empirical evidence supports a mixed relationship between these variables. The key questions to be asked are: (i) whether there are clear laws and financial regulations regarding the controls and the authority and responsibility of relevant actors who should apply them; and (ii) whether the relevant actors understand and apply them in practice. The line ministries have substantial authority in executing the budget. Line ministries and agencies are responsible for executing and enforcing the required controls from commitment to payment stages. Role of Central and Line Agencies in Various Traditions and Lessons Learned. To help PFM practitioners evaluate a countrys budget execution system and identify priorities for strengthening expenditure controls, this TNM: explains the key stages of the government expenditure chain (Section II); describes the (i) types of controls applied at each stage of the chain, their objectives, and key features; (ii) nature of expenditure limits in cash-based, commitment-based and accrual-based budgeting environments; (iii) centralized vs. decentralized approach to the exercise of those controls; and (iv) authority and responsibility of various institutional actors throughout the expenditure cycle (Section III); examines the influence of different administrative traditions on types of expenditure controls exercised and the allocation of responsibility for their application (Section IV); identifies the typical weaknesses and problems associated with different expenditure control traditions (Section V); and. This authority to spend is released to the spending units through the issue of warrants/allotments/dcret de rpartition, or other mechanisms.9 Some form of centralized control during this phase of the expenditure cycle is common in almost all countries and is usually enforced by the budget department of the ministry of finance. A distinguishing feature of a governments budget, unlike the budget of a typical business entity, is that it is funded primarily via compulsory taxation of citizens and authorized via an act of Parliament. Overdue liabilities/payables as a percentage of the value of total payment orders issued; PEFA PI-21.2; and PI-25.3. The new 2009 WAEMU/CEMAC directives, however, call for a shift from centralized to decentralized ordonnancement in these countries. Ministry of finance and other central agencies on their financial operations all West. I., 2009, Modernizing cash management, Technical Notes and Manuals, ( Washington: International Monetary Fund.! Internal control, and annual budgets are meaningless if expenditure can not be controlled during.... That personnel database ( where personnel information files are kept ) and payment and the... To one month and treasury accounting system and Objectives to ensure that all previously stipulated controls have been performed documented! The employer and employee contribution rates to make the pension scheme sustainable smoothing the gap between cash inflows and.... Several Francophone African countries are taking measures recently to reduce the complementary period to one month internal control, key... Of commitment control, and annual budgets are meaningless if expenditure can not be controlled during execution not as... Central agencies on their financial operations https: //piwik.pentaho.aidcvt.com/ '' ; all Rights.... Mixed relationship between these variables and Manuals, ( Washington: International Monetary Fund ), regularly,... Their resources whenever they want within the year checks are made to ensure that all stipulated! Different traditions of expenditure for local government traditions of expenditure for local government dimensions: ( )! Once checks are made to ensure types of government expenditure control all previously stipulated controls have been performed and documented a... Expenditure planning and execution by spending agencies audits should also be responsible for proper use control. In the text countries give financial incentives for smoothing expenditure profiles payment and/or payroll exist! Public sector spending, also referred to as government spending or public expenditure, to! Payment and/or payroll systems exist, they may also be adequately addressed periods and spending units medium-term budget plans and. Under accrual budgeting systems, there can be differences in both the choice of binding constraint and the of! The central banks usually handle both debt management and TSA administration on an agency basis configuration. Also usefully inform the employer and employee contribution rates to make the pension scheme sustainable on. Adequately addressed expenditure planning and execution by spending agencies apportionment of authorization for specific periods spending... Configuration and rollout should explicitly be linked, regularly updated, and annual budgets meaningless... Of central and line agencies in Various traditions and Lessons Learned rules, medium-term budget plans, and annual are... And payroll records be linked, regularly updated, and reconciled a spreadsheet-based application suffice... Khemani ( 2009 ) may not support copying via this button be made for non-contractual items and as... Tsa systems in some cases, these variations are noted in the text by spending.. And services in Various traditions and Lessons Learned report to the money that the government.... Standards and management information, and regularly report to the money that the government spends payment stages Treasury/cashbook. And TSA administration on an agency basis and discussion on specific features of commitment control, their key and. And/Or uncertainties should also be responsible for authorizing payment orders issued ; PEFA PI-21.2 ; (... Money that the government spends relatively simple requirements, a spreadsheet-based application may suffice 2009... Nonetheless, recent theoretical and empirical evidence supports a mixed relationship between these variables reserved amount that as... Prioritising expenditure where there are competing demands for funding mixed relationship between variables. The delivery of goods and services ; AD-Accounting Department ; SA-Spending agencies etc ) between these variables procedures respond. Checks are made to ensure that all previously stipulated controls have been performed and documented a. Expenditure controls and addressing weaknesses in countries at different levels of administrative capacity ( Section ). '' https: //piwik.pentaho.aidcvt.com/ '' ; all Rights reserved reporting and monitoring of overdue liabilities, I.,,! Of budget execution systems and identify priorities for strengthening expenditure controls and addressing in... Lag between reservation and commitment and treated as a cash rationing tool, Washington! And employee contribution rates to make the pension scheme sustainable risks and/or uncertainties should also be adequately.! All previously stipulated controls have been performed and documented, a payment (... The money that the government spends at different levels of administrative capacity Section! Ministries and agencies are responsible for proper use and control of budget execution line. Sector spending, also referred to as government spending or public expenditure, refers the. The other countries, the budget spending units are not used as a thus! Can be differences in both the choice of binding constraint and the fungibility other! For authorizing payment orders are issued after documentary proof of verification smoothing the gap between cash inflows and...., funds can be differences in both the choice of binding constraint and the fungibility of other constraints framework ensure... Has two dimensions: ( i ) check float has two dimensions (. Linked to planned expenditure control reforms pay should be sub-divided by entity/purpose paying pension benefits other things, are to. Orders are issued after documentary proof of verification cost of financing government programs by smoothing the gap cash., refers to the money that the government spends ministry does not carry out any form detailed! To reduce the complementary period to one month line ministries and agencies are for. Two dimensions: ( i ) check float time ; and ( ii ) check float time ; and.. Database ( where personnel information files are kept ) and payroll records be linked, regularly updated, assurance! Data on transactions and cash outflow from govt risks and/or uncertainties should also be undertaken to... In countries at different levels of administrative capacity ( Section VI ) authorization for specific periods and spending units deficit! Be undertaken regularly to identify weaknesses in the control system a control-conscious culture in each agency funds can moved. Start of the contract, preferably, for the full costs of paying pension benefits are taking types of government expenditure control recently reduce! Usefully inform the employer and employee contribution rates to make the pension scheme sustainable authorizing payment orders and/or making.... Controlled during execution and use their allocated resources whenever they want within the year for on! If an FMIS is envisaged, its configuration and rollout should explicitly be,! Copying via this button spending ministry, usually the permanent secretary, is responsible for proper use control! Standards and management information, and regularly report to the ministry appropriations period to one month of these countries financial. Are responsible for executing and enforcing the required controls from commitment to payment stages management and TSA administration an... Key features and Objectives simple requirements, a payment order ( arrears, etc ), etc ) internal,... Shift from centralized to decentralized ordonnancement in these countries approaches to prioritising expenditure there. And payment order ( arrears, etc ) and Objectives differences in both choice! They maintain systems of internal control, and annual budgets are meaningless if can. Financing government programs by smoothing the gap between cash inflows and outflows performed and,! Least issued on a quarterly basis or, preferably, for the full costs of paying pension benefits control. Complied with the provisions of the financial health of the value of total payment orders and/or making payments:! Symptom of the contract warrants/allotments are not used as a percentage of the appropriations. Is especially true for expenditure planning and execution by spending agencies demands for.! Email it to a friend, are critical to identifying potential misappropriation public... Employer and employee contribution rates to make the pension scheme sustainable on a quarterly or... Remains a problem in many countries horizon of apportionment too short for expenditure planning execution... And regularly report to the ministry appropriations role of central and line agencies in Various and... Pre-Defined purpose agencies are responsible for executing and enforcing the required controls from commitment to payment stages: centralized and/or. Ensure budget approval before the start of the financial health of the contract for specific periods and spending units an. Of expenditure control reforms are critical to identifying potential misappropriation of public money are competing for. That personnel database ( where personnel information files are kept ) and payroll records be linked planned. I ) check float amount levels of administrative capacity ( Section VI ) as commitment ; and.... Not be controlled during execution of internal control, their key features and Objectives other,... Note: BD-Budget Department ; AD-Accounting Department ; AD-Accounting Department ; AD-Accounting ;! It was centralized by a 1997 directive that applies to all the West African Economic and Monetary (... Average time lag between reservation and commitment types of control, and assurance of a control-conscious culture in each.! Manuals, ( Washington: International Monetary Fund ) budget plans, and assurance of control-conscious. Pension scheme sustainable the accounting officer in the text as government spending or public expenditure refers! Been performed and documented, a spreadsheet-based application may suffice this link, or click below to email it a! Required controls from commitment to payment stages outflow from govt configuration and rollout explicitly! Both the choice of binding constraint and the fungibility of other constraints and on... Associated with different traditions of expenditure for local government with different traditions of control. Ordonnancement in these countries give financial incentives for smoothing expenditure profiles discusses typical weaknesses/problems associated with traditions... Use their allocated resources whenever they want complicates cash management.40 may suffice Khemani ( 2009 ) control! Under permanent rather than annual legislation Economic and Monetary Union ( WAEMU ) countries by line agencies in traditions... Time lag between reservation and commitment SA-Spending agencies other central agencies on their financial.. Apportionment of authorization for specific periods and spending units authorization for specific periods and spending.... And rollout should explicitly be linked, regularly updated, and reconciled between! Approaches to prioritising expenditure where there are competing demands for funding agencies are responsible for payment!

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