Budgetary Accountability

The act or requirement to record the reasoning behind all recommendations or decisions when preparing a budget. This includes both estimates of revenue and desired expenditures. This is used to help ensure the budget is prepared in the most responsible way possible. How well a company or government does this may be published in the budget report.

References in periodicals archive ?

The FDP's leader, Christian Lindner, is right to say that the rules of the EU Stability and Growth Pact must be respected, and that spending taxpayers' money without proper budgetary accountability will only nourish populist and nationalist forces such as AfD.

Europe is at a decisive moment in its history

The record keeping and analysis that can be performed with IBM SafetyNet can improve budgetary accountability, lead decision makers to design better programs, and enable staff to spend more time helping clients instead of performing paperwork.

IBM offers technology grants

I am very concerned about budgetary accountability. We need to generate efficiencies and revenue to strengthen our schools without jeopardizing the financial security of our seniors and our community.

Two running for Boylston School Committee seat; Lorie Martiska

This requires budgetary accountability and transparency, and means the military must not be above the law, the study affirmed.

Egypt''s Transituion to democracy underminded by past -- UK study

The primary concern regarding government financial reporting at this time was to demonstrate legal compliance, including both restricted asset and budgetary accountability. (Exhibit 1 outlines the principal phases in the development of modified accrual accounting.) In particular, the focus of expendable fund (governmental fund) financial reporting prior to the 1930s was the budgetary comparison statement.

Clearly, the GASB views fiscal accountability as grounded in budgetary accountability and decision making, and understands the link between modified accrual accounting and the budgetary process and accountability.

Modified accrual: decision-useful & accountability-centered

The deal principally included reassurances on budgetary accountability and the nature of staffing, the two parties revealed, on 22 June.

EXTERNAL ACTION SERVICE : MEPS AND ASHTON CELEBRATE DEAL

Elmar Brok (EPP, Germany), Guy Verhofstadt (ALDE, Belgium), Hannes Swoboda (S&D, Austria), Rebecca Harms (Greens, Germany) and Daniel Cohn-Bendit (Greens, France) regret three points: the service's political and budgetary accountability to Parliament is not addressed; to be "ambitious," the new body should include all aspects of external policy, including development, which is not the case; and the proposed structure with an omnipotent secretary-general and deputy secretary-generals does not provide the politically legitimised deputies that Catherine Ashton needs in order to do her job properly.

EAS: FOUR GROUPS SAY NO'

When liaisons return to their home departments, they bring with them a better understanding of the importance of budgetary accountability, principles, and practices.