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...
Gespeichert in:
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| Weitere Verfasser: | , , |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2010
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 Online-Ressource (36 p.) 19 x 27cm. |
| DOI: | 10.1787/budget-10-5km36kl2ms7b |
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| 520 | |a 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. | ||
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| 700 | 1 | |a Saegert, Jannick |e MitwirkendeR |4 ctb | |
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| indexdate | 2024-07-16T15:07:38Z |
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| language | English |
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| publishDate | 2010 |
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| publisher | OECD Publishing |
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| spelling | Hawkesworth, Ian VerfasserIn aut Budgeting in Lithuania Ian, Hawkesworth ... [et al] Paris OECD Publishing 2010 1 Online-Ressource (36 p.) 19 x 27cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource 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 MitwirkendeR ctb Wehner, Joachim MitwirkendeR ctb Saegert, Jannick MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 10, no. 3, p. 1-36 volume:10 year:2010 number:3 pages:1-36 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-10-5km36kl2ms7b 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_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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