| | Guidelines for Public Expenditure Management--Section 4--Budget Execution |
 | | Good budget systems maintain data on commitments that can be monitored, because these will (for the most part) ultimately be reflected in actual expenditure and because their profile, in terms of cash payments to be made, may have important financial programming implications. |
 | | Budget implementation, in the sense of delivering services by undertaking expenditures, is the responsibility of the line ministries and spending agencies, within regulatory controls set by the ministry of finance. |
 | | Once budget appropriations are set in the budget on a line-item basis, there is often a need to shift budgetary provision from one line item to another; an example might be the delay in one capital project because of bad weather, and the need or opportunity to accelerate work on another such project elsewhere. |
| www.imf.org /external/pubs/ft/expend/guide4.htm (10437 words) |