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Budget Execution: Tracking Progress and Controlling Funds Case Studies

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Budget management based upon cash advances and multiplicity of bank accounts and ... operates on the basis of cash advances to numerous banks. The World Bank ... – PowerPoint PPT presentation

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Title: Budget Execution: Tracking Progress and Controlling Funds Case Studies


1
Budget Execution Tracking Progress and
Controlling Funds - Case Studies
  • Parminder Brar, FM Anchor
  • Budget Management and Financial Accountability
    Course
  • March 1-2, 2004

2
Outline
  • Case Study 1 India Why India? Bank lending of
    around 1.5 bn. Is 1.29 of GoIs budget, and
    around 0.6 of general government spending.
    Supporting budget management reform is critical
    for achieving MDGs. Budget Management System
    based upon Treasury Single Account and
    reimbursement to commercial banks.
  • Case Study 2 Nigeria Why Nigeria? Cash
    management crucial for budget management. Role of
    CBN in budget management. Budget management based
    upon cash advances and multiplicity of bank
    accounts and banks for each agency.
  • Conclusion

3
Case 1 India Expenditure Trends
  • Annual expenditure trends are remarkably similar.

Rs. 1 crore Rs.10 million.
4
Case 1 India Expenditure Trends
  • Annual expenditure trends are remarkably similar.

5
Case 1 India Overall Expenditure
  • Around 75 of GOI expenditure is recurrent (Non
    Plan) and the rest is capital (Plan) .

There could be some overlap in capital and
recurrent expenditure between Plan and Non Plan.
6
Case 1 India Non Plan Trend
  • Annual trends of recurrent expenditure are
    remarkably similar.

7
Case 1 India Non Plan Expenditure
8
Case 1 India - Plan expenditure
  • Around 40 of capital expenditure is spent in the
    last quarter.

9
Case 1 India Plan expenditure
10
Case 1 India - Ministry trends
  • The Indian Rope Trick

11
Case 1 India - Ministry trends
  • The Peaks

12
Case 1 India - Ministry trends
  • The Rolling Hills

13
Case 1 India - Ministry trends
  • The Stress Reliever

14
Case 1 India - Receipts
  • Tax receipts account for 60 of GOI receipts

15
Case 1 India - Receipts
  • Receipt trends are remarkably similar.

16
Case 1 India - Receipts
  • Tax receipts have been overestimated for the last
    7 years.

17
Case 1 India - Receipts
  • Budget Management challenges are partly due to
    overestimating receipts every year.

18
Case 1 India - Receipts
  • GoIs receipts flow into a Treasury Single
    Account in the Reserve Bank of India.

19
Case 1 India - Disbursements
  • Disbursements are on the basis of reimbursement
    of funds to commercial banks. One Ministry deals
    with one bank.

20
Case 2 Nigeria - Receipts
  • Cash management is based on funds available in
    the CRF.

21
Case 2 Nigeria - Expenditures
  • Disbursement system operates on the basis of cash
    advances to numerous banks.

22
Case 2 Nigeria CRF Receipts
  • 77 of receipts are on account of Treasury Bonds.

Provisional unaudited data
23
Case 2 Nigeria CRF Expenditures
  • 79 of disbursements are on account of Treasury
    Bonds.

Provisional unaudited data
24
Case 2 Nigeria Net TB Support
  • In FY 03 - in ten out of twelve months NTB
    operations reduced monthly cash balances.

Provisional unaudited data
25
Case 2 Nigeria Non NTB Disbursements
  • In FY 03 Cash constraints severely impacted
    capital and recurrent expenditures.

Provisional unaudited data
26
Conclusion
  • Poor budgeting can aggravate stress of budget
    management (India).
  • Unpredictability of fund flows can severely
    impact project performance (Nigeria).
  • Multitude of bank accounts result in sub optimal
    cash management (Nigeria).
  • Are there robust systems for linking financial
    progress with physical progress?
  • Does flow of funds result in better outcomes?
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