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Key Points to Consider
Proper budgeting will reduce the chances of needing to resubmit your budget to IBJ for review. Keep these principles in mind when creating your project budget.
• Comprehensiveness: The budget must encompass all fiscal operations of government, i.e. off-budget expenditure and revenue are prohibited.
• Discipline: Decision-making must be restrained by resource realities over the medium term; the budget should absorb only those resources necessary to implement government policies; and budget allocations should be adhered to.
• Legitimacy: Policy makers, who can change policies during implementation, must take part in and agree to the original policy.
• Flexibility: Decisions should be pushed to the point where all relevant information is available.
• Predictability: There must be stability in macro and strategic policy, and in the funding of existing policy.
• Contestability: All sectors must compete on equal footing for funding during budget planning and formulation.
• Honesty: The budget must be derived from unbiased projections of revenue and expenditure.
• Information: A medium-term aggregate expenditure baseline against which the budgetary impact of policy changes can be measured and accurate information on costs, outputs and outcomes derived should be available.
• Transparency: Decision makers should have all relevant issues and information before them when they take decisions and these decisions and their basis should be communicated to the public.
• Accountability: Decision makers are responsible for the exercise of the authority provided to them.
Please read the World Bank Small Grant Program budgeting guidelines in this section for further reference.
• Comprehensiveness: The budget must encompass all fiscal operations of government, i.e. off-budget expenditure and revenue are prohibited.
• Discipline: Decision-making must be restrained by resource realities over the medium term; the budget should absorb only those resources necessary to implement government policies; and budget allocations should be adhered to.
• Legitimacy: Policy makers, who can change policies during implementation, must take part in and agree to the original policy.
• Flexibility: Decisions should be pushed to the point where all relevant information is available.
• Predictability: There must be stability in macro and strategic policy, and in the funding of existing policy.
• Contestability: All sectors must compete on equal footing for funding during budget planning and formulation.
• Honesty: The budget must be derived from unbiased projections of revenue and expenditure.
• Information: A medium-term aggregate expenditure baseline against which the budgetary impact of policy changes can be measured and accurate information on costs, outputs and outcomes derived should be available.
• Transparency: Decision makers should have all relevant issues and information before them when they take decisions and these decisions and their basis should be communicated to the public.
• Accountability: Decision makers are responsible for the exercise of the authority provided to them.
Please read the World Bank Small Grant Program budgeting guidelines in this section for further reference.
最后修改: 2017年06月23日 星期五 13:51