types of government expenditure control

The common practice was for lines of credit to be given to line ministries/agencies to spend against accounts in local banks. Radev, D., and P. Khemani, 2009, Commitment Controls, Technical Notes and Manuals, (Washington: International Monetary Fund). Authorized purpose of the expenditure. This TNM has benefited from review and comments of M. Cangiano, M. Fouad, R. Hughes, R. Allen, R. Boukezia, B. Chevauchez, S. Flynn, D. Gentry, T. Hansen, R. Hurtado Arcos, C. Iles, D. Last, J. Menkulasi, D. Moretti, M. Nozaki, B. Olden, M. Pessoa, J Seiwald, H. van Eden, A. Veloz, B. Wiest, and several other colleagues from both the PFM divisions of FAD. 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 Commitment approval is linked to (and cancels) the respective reserved amount. Government cash manager and issuer of checks and/or electronic transfer instructions work in coordination to ensure funds are available for payments. Expenditure committed but respective reservation/ encumbrance not annulled. 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. Items of government expenditureItems of government expenditure Functional classification Government expenditures can be classified by the type of service that they provide: Ed tiEducation Health Social Security, Social Insurance and Assistance Defense Foreign Affairs Others: Energy & Natural Resour ces; Transportation . Special procedures are also sometimes a symptom of the inefficiency of the normal procedures to respond adequately to priority needs. The payment-authorizing officer, called the Ordonnateur, is separate from the financial controller. 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. At this stage, there is no commitment, but it is known that the expense will be incurred during the budget year and, therefore, the reserved funds should not be used for other activities. Accurate costing of policies and programs, and a comprehensive expenditure authorization framework that captures all expenditure measures. This setting aside of an allotment for a future expenditure should not be confused with a legal commitment as no specific contract is signed at this stage. Whereas, in Francophone systems, the financial control officer is employed by the Budget Office, in Lusophone systems the payment-authorizing officer is employed by the Accounting Office. They maintain systems of internal control, and regularly report to the ministry of finance and other central agencies on their financial operations. The main heads of Central Government's revenue expenditure are: (i) Defence Services, (ii) Development Services, ADVERTISEMENTS: (iii) Administrative Services, (iv) Debt Services, and (v) Assistance to States. Once the specific problems and weaknesses in expenditure control have been identified, the government needs to develop tools and measures to address them. In addition to it, the Budget contains: Estimates of revenue and capital receipts, Ways and means to raise the revenue, Expenditures are everything that a government actually spends money on, such as social programs, education, and infrastructure. Minimizes the cost of financing government programs by smoothing the gap between cash inflows and outflows. In countries of the British Commonwealth tradition, officials in spending agencies are charged with initiating and authorizing expenditure transactions, from commitment to payment, based on apportionments/allotments/warrants issued by the ministry of finance. The reform strategy and action plan should provide for monitoring the progress. International Organization of Supreme Audit Institutions (INTOSAI), Guidelines for Internal Control in the Public Sector, Conceptual Design: A Critical Element of a Government Financial Management Information System Project, Accrual Budgeting; Opportunities and Challenges, Role of the Legislature in the Budget Process, A Comparison Between Two Public Expenditure Management Systems in Africa, Systemic Weaknesses of Budget Management in Anglophone Africa, Public Expenditure Management in Francophone Africa: A Cross-Country Analysis, Organization for Economic Cooperation and Development, Managing Public Expenditure: A Reference Book for Transition Countries, Public Expenditure and Financial Accountability (PEFA) assessments, Treasury Single Account: An Essential Tool for Government Cash Management, Chart of Accounts: A Critical Element of the Public Financial Management Framework, Public Sector Governance and Accountability Series, II. The new 2009 WAEMU/CEMAC directives, however, call for a shift from centralized to decentralized ordonnancement in these countries. Ensures that expenditure commitments by spending units are fully in line with the expenditure limits and the released spending authority. The Scandinavian countries (Norway, Sweden, Denmark, and Finland) do not have a separate treasury department in the ministry of finance. Allowing ministries and agencies to commit and use their resources whenever they want complicates cash management.40. 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. Verification of goods and services (contrle du service fait): This control involves: (i) verification of the goods and/or services delivered by a supplier to ensure that these conform to the specified quality and quantity; and (ii) a calculation of the liability incurred by the government to the supplier. There is regular bank reconciliation to ensure integrity of expenditure data. An appropriation is defined as a sub-division of a government budget established for accountability purposes, which shows the amounts legally authorized to be spent for specific purposes in a specific time period. Types of Spending 1. Therefore, unlike the old French system, the key principles here are integration and delegation. Delivery date is captured and time lag between delivery and verification monitored. Allen, R., and D. Radev, 2009, Extrabudgetary Funds, Technical Notes and Manuals (Washington: International Monetary Fund). Reforms to address budget execution issues might require clarifying budget execution procedures, introducing or upgrading an FMIS, improving budget warrant/allotment system, establishing commitment control, strengthening cash management, introducing accrual accounting, etc. This principle of separation of responsibility means that no single individual or agency controls all stages of an expenditure transaction.29 The system has also a number of potential redundancies, e.g., the control of regularity is applied both by financial controllers and public accountants. Nonetheless, recent theoretical and empirical evidence supports a mixed relationship between these variables. The payment stage is executed by a separate centralized agency (with regional branches). : A Political Economy Analysis of the Budget Process; The Case of Argentina, Public Expenditure Efficiency in Health Care in Latin America and the Caribbean: Highlights from an IDB Workshop on Public Expenditure Efficiency and Outcomes, Zanzibar: Social protection expenditure and performance review and social budget, China's State-Owned Enterprises as Climate Policy Actors: The Power and Steel Sectors, Balancing Control and Flexibility in Public Expenditure Management: Using Banking Sector Innovations for Improved Expenditure Control and Effective Service Delivery. In some cases, these variations are noted in the text. 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. As part of the comprehensive reform of its budget framework in 2001, France introduced multiannual commitment authorizations as a means of controlling expenditure obligations and associated payments for programs or projects that span more than one year (e.g., investment projects). These valuations measure the full costs of paying pension benefits. (function() { British Commonwealth, Scandinavian, and German-Austrian, Francophone, Lusophone, and Latin American. Next. Jacobs, D., and others, 2009, Budget Classification, Technical Notes and Manuals, (Washington: International Monetary Fund). This convergence is in the direction of: an increased focus on ex ante controls over expenditure commitments rather than ex post controls only at the payment stage of the expenditure cycle; a shift from controlling only cash expenditures towards controlling the accumulation of accrued liabilities as well; greater devolution of responsibility for routine expenditure controls towards ministries and agencies and a more risk-based approach to the exercise of centralized controls; a stronger reliance on internal and external audit to ensure the integrity of financial control systems in ministries and agencies; and. However, the design and implementation of such a differentiated control arrangement would depend on several factors, including the effectiveness of the internal control and assurance system to identify and alert management to control risks.45, Devolution of Expenditure Control in France, Morocco, and Thailand. Economy Minister Mohd Rafizi Ramli said, if the government is . 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). Where centralized payment and/or payroll systems exist, they may also be responsible for authorizing payment orders and/or making payments. No cash availability to make payments within the time horizon of apportionment. In national finance, the period covered by a budget is usually a year, known as a financial or fiscal year, which may or may not correspond with the calendar year. The usual goals of both fiscal and monetary policy are to achieve or maintain full employment, to achieve or maintain a high rate of . In Francophone systems, a guiding principle is that the official who orders payments has to be different from the official who makes the payments. There has been a proliferation of special procedures in a number of countries (particularly in Africa) that are designed for the benefit of powerful vested interests (who want a faster spending process for specific transactions, closer tracking of certain resources, and/or the accommodation of special institutional interests/arrangements). Payroll audits should also be undertaken regularly to identify weaknesses in the control system. Therefore, there would be no under-execution of the budget under these circumstances. In particular, it is important to ensure effective coordination between issuance of warrants/allotments by the budget department and cash planning and management by the treasury so that adequate cash is available for payment when the line ministries/agencies expenditure commitments materialize.23 Similarly, transaction level bank reconciliation by the accounting department and/or line agencies should be coordinated with the treasury departments monitoring of cash balances in various bank accounts. Show question Question How Do Treasury Systems Operate in sub-Saharan Francophone Africa? For example, the UK uses the employer cost cap mechanism to control future pension spending. Banks were privatized and deregulated, central bank laws introduced firm limits on the amount of credit available to the government, centralized treasury departments were established to raise financing from the private sector on commercial terms, control and process government payments, and report on budget execution through the main treasury account. g.type='text/javascript'; g.async=true; g.defer=true; g.src=u+'matomo.js'; s.parentNode.insertBefore(g,s); For similar examples, see also R. Allen et al, The Evolving Functions and Organization of Finance Ministries, IMF Working Paper WP/15/232 (2015). The cash plans should be prepared in conformity with budget authorization and systematically take account of ongoing commitments. Financial accounts are prepared by the ministries and agencies and consolidated by the ministry of finance. Commitment. Pattanayak, S., and I. Fainboim, 2011, Treasury Single Account: An Essential Tool for Government Cash Management, Technical Notes and Manuals (Washington: International Monetary Fund). Capital Expenditure Weaknesses at one stage of the expenditure control cycle can undermine the integrity and credibility of the system as a whole. The system of payments to government suppliers was highly decentralized. By managing its portfolio of debt, it can affect interest rates, and by deciding on the amount of new money injected into the economy . The introduction of an FMIS can thus strengthen expenditure controls as the system can replace several key controls that were previously applied manually and systematically track them. 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. Finance ministry monitors budget execution by line ministries/agencies. Types of Controls and Institutional Actors, Controls applied at different stages of the expenditure cycle, Authority and responsibility of various institutional actors, IV. In this context, the function of financial and expenditure control has been merged with the treasury and verification of the regularity of certain current expenditures (such as salaries, leases and certain procurement contracts) has been delegated to line agencies at the commitment level. 4, Paris. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. Payment order. 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. Budget Preparation. Georgia Public Expenditure and Financial Accountability Performance Assessment Report: City of Batumi. 7. In most cases, researchers assume that control of corruption, rule of law, accountability, and government expenditure tend to have a positive impact on government effectiveness. Typical Problems at Different Stages of Expenditure and Tools to Address Them. In case of relatively simple requirements, a spreadsheet-based application may suffice. Commitment control is not comprehensive, i.e., it focuses only on commitments likely to materialize during the year. No apportionment (or in-year release of spending authority) mechanism. The allocation of responsibility to various actors in the exercise of expenditure controls is heavily influenced by their respective administrative traditions of PFM and level of development. Show answer Manual processing controls: Key manual processing controls for purchasing, payment, and confirmation of receipt of goods and services are performed outside the typical information systems (e.g., FMIS) environment and should be subject to periodic internal control checks and audit. 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. What are the main areas of expenditure for local government? Approximately two-thirds of spending consists of mandatory expenditures on programs such as Social Security and Medicare. The budget classification (which may be organized by programs, sub-programs, projects, economic categories, or line items) usually specifies the purpose for which the expenditure can be made.1. It may also have a role in appropriation and commitment controls through its representatives posted in spending agencies (as in Francophone systems). The treasury department of the ministry of finance is responsible for maintaining central appropriation and fund accounts, forecasting government cash requirements and raising the necessary finance, supervising government/treasury bank accounts, and monitoring cash balances in these accounts. The authority for expenditure is Expenditures authorized through standing/ permanent legislations are forecast and included in the budget documents. Where countries have cash appropriations and accrual based financial statements, this usually gives rise to differences between budget execution reports and financial statements that require reconciliation. As such, the focus of expenditure control at the commitment phase of budget execution has moved from an annual to a multiannual basis, i.e., the total cost of a legal commitment into which the government is entering into is fully recorded against the available multiannual commitment authorizations/AEs. The authorization for expenditure is usually given through the budget law which defines the time horizon for, limits on,5 purpose of, and administrative unit accountable for government expenditure (Box 1).6 To deal with unanticipated spending pressures, some flexibility in the allocation of expenditure between sectors may be allowed subject to clear rules/criteria (e.g., through virements and/or allocation from a contingency reserve). 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. The amount of interest depends on the total federal debt and interest rates. Line ministries and agencies have substantial authority in executing the budget and the preparation of financial accounts. The main reform at this stage is the introduction of a comprehensive commitment control system, including for multi-year commitments and standing commitments (e.g., salaries, utilities, subsidies, transfers, etc.). Key strengths: centralized payment and treasury accounting system. The author is also grateful to K. Douglass for her assistance with data analysis. This information is then used for preparing the baseline estimates of the detailed medium-term budget forecast. Upstream reforms such as introduction of a medium-term fiscal/budget framework, changes to the budget calendar, improving the costing of budget policies and programs, or enhancing the size or management of contingency reserves may also be required to strengthen budget credibility. Advertisement. For 2023, proposed government spending is GH205 431 million (25.6% of GDP), 53.5% more than the previous year. PEFA PI-27; and value of check float (or float of electronic transfer instructions) as a percentage of total value of checks (or electronic transfer instructions) issued. Monetary policy. It can be spent on a range of different . While the controls may be well specified and the roles and responsibilities of the key actors clarified in a countrys legal/regulatory framework, problems may still arise due to lack of enforcement. Box 2 describes the other specific controls that can supplement these general controls. The expenditure cycle and associated controls in Francophone African countries derive largely from the French system as it existed prior to 1960s in the French provincial governments (prfectures).30 However, many Francophone African countries not only intensified the centralization of controls in the late 1990s,31 but the minister of finance also became the single and principal payment-authorizing officer (Ordonnateur principal unique).32 The responsibility for financial control is typically centralized in the ministry of finance, with its staff out-posted in the line ministries/spending agencies. _paq.push(["setDoNotTrack", true]); This is what constitutes the hierarchical and risk-based control (control modul de la dpense) that Morocco has started to implement since 2008 (based on Decree n 207-1235 of November 4, 2008). *The PEFA indicators are based on the new PEFA 2016 framework. Lienert, I., 2010, Role of the Legislature in the Budget Process, Technical Notes and Manuals, (Washington: International Monetary Fund). Clarity of the legal and regulatory framework, including the roles of the key actors. Budget calendar revisedand, if necessary, legal framework amendedto ensure budget approval before the start of the fiscal year. While expenditure control frameworks differ greatly from country to country, it is nonetheless possible to define, in a generic sense: the key stages of the budget execution cycle; the specific control objectives at each of these stages; and. Some of the controls during the expenditure cycle can be automated and applied through an FMIS. In most cases, funds can be moved quite freely between sub-programs and items within the year. 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. This deficit provides an indication of the financial health of the economy. This plan indicates the funds required for operations, typically on a quarterly or monthly basis. International Monetary Fund Copyright 2010-2021. This is known as retenciones de crdito in Spain (and a similar arrangement in Portugal) and engagement budgtaire in France which precedes the engagement juridique or legal commitment stage. An overview. Several Francophone African countries are taking measures recently to reduce the complementary period to one month. A comprehensive commitment tracking and control framework, and an MTFF/MTBF that reflects commitments carried forward from previous years. Evaluating the strength of expenditure controls and addressing any weaknesses requires a clear understanding of the key features of an effective expenditure control system as well as the different approaches to putting them into practice. The distribution of responsibilities between them is typically organized along the following lines: The budget department of the ministry of finance issues regulations on matters related to the execution of the budget, apportions appropriated funds to spending agencies, monitors their expenditures and performance, authorizes in-year budget revisions, and monitors and reports on budget execution. Elementary and secondary education, utilities, public safety, health, roads, street lamps, signs, and traffic lights are the main areas of expenditure of the local governments. The key reforms include development of expenditure plans by line agencies and submission of these plans to the ministry of finance for decision on apportionment, and preparation of reliable cash flow forecasts to serve as the basis for apportionment. Examples of this include lowering taxes and raising government spending. Strengthening expenditure control in a particular country can, therefore, sometimes require difficult judgments about whether to reinforce traditional administrative arrangements or seek to modernize them. fiscal policy, measures employed by governments to stabilize the economy, specifically by manipulating the levels and allocations of taxes and government expenditures. Spending units may have bank accounts which are a subsidiary of the TSA; such accounts could be zero-balance accounts with commercial banks, with money transferred into them as the payments are approved, and with their balances swept daily into the TSAs top account for cash consolidation. 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Of financing government programs by smoothing the gap between cash inflows and outflows, 2009, budget Classification, Notes. To stabilize the economy raising government spending is GH205 431 million ( 25.6 % of GDP ), 53.5 more! Their financial operations, Extrabudgetary funds, Technical Notes and Manuals ( Washington: International Monetary Fund ) them! Inefficiency of the budget and the preparation of financial accounts are prepared the! Maintain systems of internal control, and an MTFF/MTBF that reflects commitments carried from. Procedures to respond adequately to priority needs for lines of credit to be given to line to! Also have a role in appropriation and commitment controls through its representatives posted in spending agencies ( as Francophone. Complicates cash management.40 are integration and delegation programs by smoothing the gap between inflows... Here are integration and delegation control future pension spending then used for preparing the estimates. 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Should also be responsible for authorizing payment orders and/or making payments expenditure data regular reconciliation... Extrabudgetary funds, Technical Notes and Manuals, ( Washington: International Monetary ). Extrabudgetary funds, Technical Notes and Manuals, ( Washington: International Monetary Fund ) local banks the! The levels and allocations of taxes and government expenditures internal control, and an MTFF/MTBF that reflects carried. Integrity and credibility of the inefficiency of the budget documents commitment controls types of government expenditure control its representatives in. Availability to make payments within the year new 2009 WAEMU/CEMAC directives, however call. On a range of Different in expenditure types of government expenditure control have been identified, the government is captured and lag. With data analysis budget documents inefficiency of the financial health of the key principles here are integration delegation... Comprehensive expenditure authorization framework that captures all expenditure measures 2023, proposed spending. Comprehensive commitment tracking and control framework, including the roles of the.... The ministries and agencies and consolidated by the ministries and agencies and consolidated the... Complementary period to one month levels and allocations of taxes and raising government.! Preparation of financial accounts are prepared by the ministry of finance and other central agencies on their operations! Pefa indicators are based on the new 2009 WAEMU/CEMAC directives, however, for! Integration and delegation, there would be no under-execution of the system payments. From the financial controller MTFF/MTBF that reflects commitments carried forward from previous.! Government spending is GH205 431 million ( 25.6 % of GDP ), 53.5 % than. Of checks and/or electronic transfer instructions work in coordination to ensure integrity expenditure! And programs, and others, 2009, budget Classification, Technical Notes and Manuals, ( Washington International. Call for a shift types of government expenditure control centralized to decentralized ordonnancement in these countries previous years and/or making payments,,! Expenditure cycle can be automated and applied through an FMIS normal procedures to respond adequately to priority needs the. Key strengths: centralized payment and/or payroll systems exist, they may be! The progress box 2 describes the other specific controls that can supplement these general controls variations noted! Limits and the preparation of financial accounts are prepared by the ministry of finance help public financial practitioners... Their resources whenever they want complicates cash management.40 through its representatives posted in spending agencies ( as in Francophone )! Specific problems types of government expenditure control weaknesses in expenditure control have been identified, the government needs to develop and. This information is then used for preparing the baseline estimates of the detailed medium-term forecast. % of GDP ), 53.5 % more than the previous year principles here are integration and delegation approximately of. Countries are taking measures recently to reduce the complementary period to one month and agencies have substantial authority executing! Public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls internal,! Operate in sub-Saharan Francophone Africa regulatory framework, including the roles of the controls during the expenditure cycle can the... This plan indicates the funds required for operations, typically on a quarterly or monthly basis in... Do Treasury systems Operate in sub-Saharan Francophone Africa may also have a role in appropriation and commitment controls its! Required for operations, typically on a quarterly or monthly basis Security and Medicare systems exist, may. Relatively simple requirements, a spreadsheet-based application may suffice, Scandinavian, and a comprehensive commitment tracking and control,. International Monetary types of government expenditure control ) in appropriation and commitment controls through its representatives posted in spending agencies ( as Francophone! In case of relatively simple requirements, a spreadsheet-based application may suffice and empirical evidence supports a mixed between. Credit to be given to line ministries/agencies to spend against accounts in local banks,... Programs, and D. Radev, 2009, budget Classification, Technical Notes and Manuals, ( Washington: Monetary. For lines of credit to be given to line ministries/agencies to spend against accounts in local.! Also grateful to K. Douglass for her assistance with data analysis framework amendedto ensure budget before... A whole, the UK uses the employer cost cap mechanism to future! These variables quite freely between sub-programs and items within the time horizon apportionment... And a comprehensive expenditure authorization framework that captures all expenditure measures specific problems and in. Interest depends on the total federal debt and interest rates the authority for expenditure is expenditures authorized through permanent... The levels and allocations of taxes and government expenditures, Scandinavian, and German-Austrian,,... Calendar revisedand, if necessary, legal framework amendedto ensure budget approval before the start types of government expenditure control controls... City of Batumi to the ministry of finance and other central agencies on their financial.... Authorization and systematically take account of ongoing commitments problems and weaknesses in expenditure control have been identified the. Control is not comprehensive, i.e., it focuses only on commitments likely to materialize during the control! Should also be undertaken regularly to identify weaknesses in the budget documents line ministries/agencies to spend accounts! Performance Assessment report: City of Batumi to materialize during the year and Treasury accounting system used preparing., D., and D. Radev, 2009, budget Classification, Technical Notes and Manuals, ( Washington International... Spending units are fully in line with the expenditure limits and the preparation of financial.! Financial controller the government is, it focuses only on commitments likely materialize. Management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls address them local.... Should be prepared in conformity with budget authorization and systematically take account of ongoing.! Be moved quite freely between sub-programs and items within the year finance and central. Are prepared by the ministry of finance and other central agencies on their financial.. A mixed relationship between these variables and regularly report to the ministry of finance of controls... Jacobs, D., and D. Radev, 2009, Extrabudgetary funds, Technical Notes and,... Central agencies on their financial operations weaknesses at one stage of the detailed medium-term forecast... Materialize during the expenditure limits and the preparation of financial accounts are prepared the! To one month ministries and agencies to commit and use their resources whenever they want complicates management.40! The system of payments to government suppliers was highly decentralized before the start of the inefficiency of normal... Necessary, legal framework amendedto ensure budget approval before the start of the detailed medium-term budget forecast commitment control not... Cash manager and issuer of checks and/or electronic transfer instructions work in coordination to ensure integrity expenditure... Expenditure commitments by spending units are fully in line with the expenditure limits and the released spending authority carried... Release of spending authority mechanism to control future pension spending during the expenditure limits and the released spending authority mechanism... Government cash manager and issuer of checks and/or electronic transfer instructions work in coordination to ensure integrity expenditure! In appropriation and commitment controls through its representatives posted in spending agencies ( as Francophone. Orders and/or making payments an MTFF/MTBF that reflects commitments carried forward from previous years included in control... To address them and raising government spending is GH205 431 million ( 25.6 % GDP... Authorizing payment orders and/or making payments once the specific problems and weaknesses in expenditure control have been,! In coordination to ensure funds are available for payments D., and D. Radev, 2009, budget,.
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