Budgeting in Ukraine:
This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for the budget structure and classification, the annual budget preparati...
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2013
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| Zusammenfassung: | This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for 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 budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine. |
| Beschreibung: | 1 Online-Ressource (72 p.) 21 x 28cm. |
| DOI: | 10.1787/budget-12-5k4c1s8n0br0 |
Internformat
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| 520 | |a This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for 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 budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine. | ||
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| spelling | Kraan, Dirk-Jan VerfasserIn aut Budgeting in Ukraine Dirk-Jan, Kraan ... [et al] Paris OECD Publishing 2013 1 Online-Ressource (72 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This budget review of Ukraine first discusses some general legal, political and economic characteristics of the country and recent institutional reforms. Section 2 examines the budget formulation process with separate attention for 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 budget process with special attention for the Budget Committee, the annual parliamentary budget cycle, and the impact of parliament. Section 4 focuses on budget execution with special attention for the annual executive process, cash management, and budgetary discipline. Section 5 looks at the supply side of the budget process: the ministries and agencies that provide for public administration and service delivery at the level of central government, as well as such provision by local governments. Section 5 also addresses public employment, the civil service, public procurement, and the public enterprise sector. Section 6 looks at accounting and audit, with special attention for financial reporting, internal audit, and external audit. JEL classification: H610, H570, H830 Keywords: Budget formulation, budget preparation cycle, budget structure and classification, medium-term planning, long-term fiscal sustainability, parliamentary budget process, parliamentary budget committee, annual budget cycle, budget execution, cash management, budgetary discipline, public administration and service delivery, local government, public procurement, public employment, civil service, public enterprise sector, accounting, audit, financial reporting, internal audit, external audit, Ukraine. Finance and Investment Governance Ukraine von Trapp, Lisa MitwirkendeR ctb Kostyleva, Valentina MitwirkendeR ctb van Tuinen, Jan MitwirkendeR ctb Morgner, Matthias MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 12, no. 2, p. 69-140 volume:12 year:2013 number:2 pages:69-140 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-12-5k4c1s8n0br0 Volltext |
| spellingShingle | Kraan, Dirk-Jan Budgeting in Ukraine Finance and Investment Governance Ukraine |
| title | Budgeting in Ukraine |
| title_auth | Budgeting in Ukraine |
| title_exact_search | Budgeting in Ukraine |
| title_full | Budgeting in Ukraine Dirk-Jan, Kraan ... [et al] |
| title_fullStr | Budgeting in Ukraine Dirk-Jan, Kraan ... [et al] |
| title_full_unstemmed | Budgeting in Ukraine Dirk-Jan, Kraan ... [et al] |
| title_short | Budgeting in Ukraine |
| title_sort | budgeting in ukraine |
| topic | Finance and Investment Governance Ukraine |
| topic_facet | Finance and Investment Governance Ukraine |
| url | https://doi.org/10.1787/budget-12-5k4c1s8n0br0 |
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