Utilization in public organizations: a case study of dawuro zone finance and economic development department
Budgetary monitoring and control tools
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| 2.10 Budgetary monitoring and control tools To keep budget execution under control, a comprehensive and timely system for monitoring budget transactions is required. It is necessary to systematically register and track the uses of appropriations. Budgetary accounting should cover appropriations, apportionment, increases or decreases in appropriations, commitment or obligations (including special procedures to monitor forward commitment, expenditures at the verification/delivery stage, and payments. Allen and Tommasi, 2001). Regardless of the accounting system and the quality of the accounts financial records, certain minimum reporting standard should be met in any public institution. Such reports might include goals and objectives of the ministry and policy to meet these objective programs 51 projects, and activities of the ministry fiscal performance and financial statements and performance indicators and targets (Allen and Tommasi, 2001). Inmost developing countries, public budgeting to achieve a development plan is still conveniently governed by the arcane principle that budget information should be guarded as a state secret and the process dominated exclusively the executive. Unfortunately, citizens have traditionally been excluded from budget decision making and monitoring, as have CSOs, legislatures and the media. Budget transparency and accountability are often weakest in countries where poverty and inequality are highest. The result is massive leakages of scarce public resources into unnecessary projects, corruption and ineffective service delivery, undermining efforts to reduce poverty (de Renzio and Krafchik, An important function of CSOs is their role as watchdogs. For many CSOs in the poorest countries, this role is very new and thus is far less developed than their role as services providers. But with growing donor support for advocacy work and greater attention to good governance matters, this is beginning to change (Wood, 2005). Although monitoring of budget processes is still in its infancy, there is now considerable experience available in undertaking monitoring and carrying out advocacy based on its resul Download 0.82 Mb. Share with your friends:
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