The Financial Resources of Government: Allocation and Appropriation

Terence Daintith and Alan Page

in The Executive in the Constitution

Published in print August 1999 | ISBN: 9780198268703
Published online March 2012 | e-ISBN: 9780191683558 | DOI:
The Financial Resources of Government: Allocation and Appropriation

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This chapter considers how the institutions described in the previous chapter function together as a system of financial control. It also examines the process of planning and allocating public expenditure, distinguishing clearly for this purpose between the Public Expenditure Survey (PES) system, in which all important decisions are taken, and the system of Parliamentary appropriation and supply, which now simply reflects, in forms suitable for its purposes, the substance of PES decisions. It then concludes by considering the impact of the switch to resource accounting and budgeting.

Keywords: financial resources; public expenditure; Public Expenditure Survey system; resource accounting; resource budgeting

Chapter.  12232 words. 

Subjects: Constitutional and Administrative Law

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