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Abstract: Budget formulation process is the phase where the decisions are made regarding the allocation of resources. This process should reflect the objectives of the government, which consequently should mirror the priorities of citizens. Post January 2011 Revolution, Egypt witnessed economic, social and political challenges that affected the overall government performance. Due to the intrinsic role of the State budget at political, social and economic levels, specific attention was directed to its efficiency and effectiveness. Consequently, it is normal to question its ability to achieve the stated objectives, especially with the increasing demands of transparency, accountability and social justice. This attention paves the way for introducing reform initiatives for public financial management system in Egypt. Therefore, as a step to understand the foundation of the State budget process in Egypt, this research assesses the budget formulation process in Egypt within the framework of good governance in both the executive and legislative authorities against international standards. Also this research examines the significant factors affecting the process and the extent to which the legal and political contexts in Egypt help improve budget formulation process. Hence, this study provides a roadmap for the government, containing the prerequisites for enhancing budget formulation process in Egypt. In light of these prerequisites, the government should focus on the institutional aspects that include; moving to program-based budget, adopting fiscal decentralization, merging preparation of the recurrent and investment budget under one authority and applying monitoring and evaluation system. Nevertheless, concentrating on the institutional aspects should be in line with other legal and political ones.
Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.
This Manual deals with concepts, definitions, and procedures for the compilation of statistics on government finance. It is intended as a reference tool for those who are called upon to prepare or evaluate such statistics. Focusing on financial transactions such as taxing, borrowing, spending, and lending, the Manual emphasizes the summarization and organization of statistics appropriate for analysis, planning, and policy determination.
An investigation into the process of management accounting change triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to change in management accounting rules and routines. This empirical study is based on four real cases from a transitional country (Egypt).
This paper presents, for the first time, multi-dimensional indices of the quality of budget institutions in low-income countries. The indices allow for benchmarking against the performance of middle-income countries, across regions, and according to different institutional arrangements that deliver good fiscal performance. Using the constructed indices, the paper provides preliminary empirical support for the hypotheses that strong budget institutions help improve fiscal balances and public external debt outcomes; and countries with stronger fiscal institutions have better scope to conduct countercyclical policies.