The Budget Authority of Parliament L.Bilyi, 1997

Available in Ukrainian only, only HARD COPY Available

Table of Contents

Section I

Overview………3

1. Brief Summary of the Budget…4
2. Preview of Subsequent Sections…4

Section II

Essence of the Federal Budget and Fiscal Planning…7

1. Development of State Fiscal Planning in Industrialized Western Democracies

1.1. Pre-budget Systems

1.2. Budget Cycle

1.3. Review of the Budget Model…..11

2. Budget Practice …13

2.1   Conditions for Budget Preparation…14

2.2   Budget Preparation Strategies…15

2.3   Top-Down Budget Preparation…16

2.4   Staying Within Fiscal Limits….17

2.5   Effectiveness…19

2.6   Conclusions….20

3. Contents and Components of the Central Government’s Budget…21

3.1. Introduction…21

3.2. Levels of Public Administration…22

3.3. Social Security….22

3.4. State Enterprises….24

4. Evolution of the Budget Process in the US ….24

Section III

Budget and Fiscal Authority of the Verkhovna Rada of Ukraine….28

1. Short Historical Introduction…..28

2. Current Status….36

3. Budget Process in 1996….39

4. Budget Process in 1997…..43

4.1. Budget Process According to Foreign Experts. General Approach….43

4.2. Chronology of Events. Detailed Approach….47

5. 1992-1997 Fiscal Years. Analysis of Procedures and Tendencies. ….66

Section IV

Implementation of the Budget and Budget Control….74

1. Survey of Methods of Control of Budget Implementation using the Examples of France, Sweden, Britain, and the United States….74

1.1. Control of Expenditures…75

1.2. Ensuring Parliamentary Priorities are Implemented…77

1.3. Reporting on Shortfalls…78

1.4. Efficiency of Use of Funds….79

2. Lessons From Particular Countires…80

2.1. France…80

2.2. Sweden…83

2.3. Great Britain…85

2.4. United States…88

Supplement 1

Audit of Government Fiscal Activities and the Head Accounting Office of the US….91

Supplement 2

Glossary of Special Terms….93