Budgeting in Montenegro:
This article examines the budget process in Montenegro. After discussing some general legal, political and economic characteristics of the country, recent institutional reforms are surveyed. The section on the budget formulation process pays special attention to the budget structure and classificati...
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| Weitere Verfasser: | , , |
| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2012
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| Schlagworte: | |
| Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 Volltext |
| Zusammenfassung: | This article examines the budget process in Montenegro. After discussing some general legal, political and economic characteristics of the country, recent institutional reforms are surveyed. The section on the budget formulation process pays special attention to the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary approval process, including the role of the budget committee, the annual parliamentary budget cycle, and the impact of Parliament. Section 4 focuses on budget execution, in particular the organisation of the executive process, cash management, and reallocation. Section 5 looks at the supply side of the budget process - public administration and service delivery by the central government as well as by local governments - and at public procurement, public employment, the civil service, and the public enterprise sector. Section 6 examines accounting and audit, including financial reporting, internal audit and external audit |
| Beschreibung: | 1 Online-Ressource (44 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-12-5k9czxjzbw6g |
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Datensatz im Suchindex
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| author | Kraan, Dirk-Jan |
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| doi_str_mv | 10.1787/budget-12-5k9czxjzbw6g |
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| spelling | Kraan, Dirk-Jan Verfasser aut Budgeting in Montenegro Dirk-Jan Kraan ... [et al] Paris OECD Publishing 2012 1 Online-Ressource (44 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This article examines the budget process in Montenegro. After discussing some general legal, political and economic characteristics of the country, recent institutional reforms are surveyed. The section on the budget formulation process pays special attention to the budget structure and classification, the annual budget preparation cycle, medium-term planning, long-term fiscal sustainability, the organisation of the Ministry of Finance, and the funding of local government. Section 3 addresses the parliamentary approval process, including the role of the budget committee, the annual parliamentary budget cycle, and the impact of Parliament. Section 4 focuses on budget execution, in particular the organisation of the executive process, cash management, and reallocation. Section 5 looks at the supply side of the budget process - public administration and service delivery by the central government as well as by local governments - and at public procurement, public employment, the civil service, and the public enterprise sector. Section 6 examines accounting and audit, including financial reporting, internal audit and external audit Finance and Investment Governance Montenegro Kostyleva, Valentina ctb Duzler, Barbara ctb Olofsson, Ragnar ctb https://doi.org/10.1787/budget-12-5k9czxjzbw6g Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Kraan, Dirk-Jan Budgeting in Montenegro Finance and Investment Governance Montenegro |
| title | Budgeting in Montenegro |
| title_auth | Budgeting in Montenegro |
| title_exact_search | Budgeting in Montenegro |
| title_exact_search_txtP | Budgeting in Montenegro |
| title_full | Budgeting in Montenegro Dirk-Jan Kraan ... [et al] |
| title_fullStr | Budgeting in Montenegro Dirk-Jan Kraan ... [et al] |
| title_full_unstemmed | Budgeting in Montenegro Dirk-Jan Kraan ... [et al] |
| title_short | Budgeting in Montenegro |
| title_sort | budgeting in montenegro |
| topic | Finance and Investment Governance Montenegro |
| topic_facet | Finance and Investment Governance Montenegro |
| url | https://doi.org/10.1787/budget-12-5k9czxjzbw6g |
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