Top-Down Budgeting-An Instrument to Strengthen Budget Management

Top-Down Budgeting-An Instrument to Strengthen Budget Management
This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal... READ MORE...

Publication date: November 2009
ISBN 9781451873900
$18.00

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