Budgeting in Lithuania:
This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the poli...
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| Main Author: | |
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| Other Authors: | , , |
| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Paris
OECD Publishing
2010
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| Subjects: | |
| Online Access: | 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 |
| Summary: | This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the policy focus of the budget at the level of the line ministries and could be accompanied by a more robust medium.term fiscal framework. All public.private partnerships (PPPs) should be subject to approval by the Ministry of Finance, and municipal use of PPPs should be closely monitored. Parliament operates a well.designed and orderly review process but parliamentary involvement can be further developed. Budget execution is based on sound rules and procedures, and the full development of the programme structure could be accompanied by more flexibility. The shift towards accruals in accounting and financial reporting will enhance transparency and should strengthen fiscal discipline. JEL classification: H610 |
| Physical Description: | 1 Online-Ressource (36 Seiten) 19 x 27cm |
| DOI: | 10.1787/budget-10-5km36kl2ms7b |
Staff View
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Record in the Search Index
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| spelling | Hawkesworth, Ian Verfasser aut Budgeting in Lithuania Ian Hawkesworth ... [et al] Paris OECD Publishing 2010 1 Online-Ressource (36 Seiten) 19 x 27cm txt rdacontent c rdamedia cr rdacarrier This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the policy focus of the budget at the level of the line ministries and could be accompanied by a more robust medium.term fiscal framework. All public.private partnerships (PPPs) should be subject to approval by the Ministry of Finance, and municipal use of PPPs should be closely monitored. Parliament operates a well.designed and orderly review process but parliamentary involvement can be further developed. Budget execution is based on sound rules and procedures, and the full development of the programme structure could be accompanied by more flexibility. The shift towards accruals in accounting and financial reporting will enhance transparency and should strengthen fiscal discipline. JEL classification: H610 Finance and Investment Governance Lithuania Emery, Richard ctb Wehner, Joachim ctb Saegert, Jannick ctb https://doi.org/10.1787/budget-10-5km36kl2ms7b Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Hawkesworth, Ian Budgeting in Lithuania Finance and Investment Governance Lithuania |
| title | Budgeting in Lithuania |
| title_auth | Budgeting in Lithuania |
| title_exact_search | Budgeting in Lithuania |
| title_exact_search_txtP | Budgeting in Lithuania |
| title_full | Budgeting in Lithuania Ian Hawkesworth ... [et al] |
| title_fullStr | Budgeting in Lithuania Ian Hawkesworth ... [et al] |
| title_full_unstemmed | Budgeting in Lithuania Ian Hawkesworth ... [et al] |
| title_short | Budgeting in Lithuania |
| title_sort | budgeting in lithuania |
| topic | Finance and Investment Governance Lithuania |
| topic_facet | Finance and Investment Governance Lithuania |
| url | https://doi.org/10.1787/budget-10-5km36kl2ms7b |
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