8U0CET

PFEPAFATDN
8U0CET
AUTHDFZATDN
8U0CET
EXECUTDN
8U0CET
ACCDUNTA8LTY
SettIng up the fIscal targets and the level of
expendItures compatIble wIth these targets.
FormulatIng expendIture polIcIes.
AllocatIng resources In conformIty wIth both
polIcIes and fIscal targets.
AddressIng operatIonal effIcIency and
performance Issues
The future recurrent costs of capItal
expendItures
The fundIng needs of entItlement programs
where expendIture levels may change,
even though basIc polIcy remaIns the same
ContIngencIes that may result In future
spendIng requIrements

WThe need for early

decIsIons
2
WThe need for a hard
constraInt
J
WAvoIdIng questIonable
budgetIng practIces
W defInIng aggregate resources
avaIlable for publIc spendIng
topdown
approach
W formulatIng and costIng sectoral
spendIng programs wIthIn the
sectoral spendIng lImIts
bottomup
approach
W produce a constant overall
expendIture program.
teratIon and
reconcIlIatIon
mechanIsms
"UESTDNA8LE 8U0CET
PFACTCES
ncremental
budgetIng
"Dpen
ended"
processes
ExcessIve
bargaInIng
and conflIct
avoIdance
"0ual
budgetIng"