OVERVIEW OF MODULE 4
(Founder and Principal Consultant at Nexus PFM Consulting)
Overview of sections in module 4:
- 4.1 Parliament’s Role in Budget Execution and Audit/Oversight Phases
- 4.2 Exercises
- 4.3 Participatory Engagement Methods: Entry Points for CSOs in the Budget Execution and Audit/oversight phases (note: GRB is integrated into this section).
- 4.4 Exercise
- 4.5 Summary
Module 4 preliminary thoughts:
Why is this topic important?
Ensuring Budget Credibility: Parliament’s role in budget execution and oversight is crucial for ensuring that the government adheres to its budgetary commitments. Monitoring the execution stage helps identify deviations from approved budgets, protecting the credibility of public spending and safeguarding against mismanagement or corruption.
Strengthening Transparency and Accountability: Timely access to information on budget execution is critical to effective parliamentary oversight of budget credibility, including understanding the causes and consequences of budget credibility challenges. Indeed, research has shown that higher budget transparency is associated with better budget credibility (IBP 2022:44) Through parliamentary scrutiny budget execution information, including the review of In-Year Reports and audit findings, legislators can ensure that public funds are used effectively and as intended. This process enhances government accountability and builds public trust in the proper use of resources.
Guarding Against Budget Deviations: Parliament’s oversight helps to address and correct budget deviations, such as underspending or overspending, which can have significant impacts on vulnerable populations and critical sectors like health, education, and infrastructure. Legislative scrutiny can mitigate the negative effects of these deviations.Collaboration with Supreme Audit Institutions (SAIs): SAIs play a key role in verifying the accuracy of government spending through audits. Parliament’s relationship with SAIs ensures that audit findings are examined and acted upon, pressuring the executive to implement necessary corrective measures, which strengthens the overall budget process.
Supporting Sustainable Development Goals (SDGs): Effective parliamentary oversight is vital for ensuring that government spending aligns with national and international development priorities, including the SDGs. Parliament’s role in tracking expenditures and holding the government accountable supports progress towards achieving these goals.
Facilitating Public and Civil Society Engagement: Parliament’s oversight of budget execution creates entry points for civil society and the public to participate in monitoring government performance. This participation fosters greater fiscal transparency and allows for broader advocacy efforts to improve public sector accountability.
Ensuring Government Delivers on Promises reflected in the Budget: Citizens expect the budget, once approved by Parliament (ideally with public input), to serve as a guide for public spending, one that reflects the needs and priorities of citizens. Budget execution is a key opportunity for parliament, civil society, and the public to monitor whether the government delivers on promises reflected in the enacted budget and if public funds are being spent as intended. Both parliament and civil society have a role to play in following budget execution (including the implementation of public services) and holding the government to account for budget deviations. Repeated deviations can erode public trust in government.
How does it apply in practice?
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hi
Comment s’applique-t-il dans la pratique ?
C ‘est souvent difficile à appliquer dans la pratique compte tenu de la suggestivité qui caractérise les être humais ,nous sommes fait des sentiments et des faiblesses
Parliament plays a very important role in both the budget execution and audit/oversight phases.
Budget Execution Phase
During the budget execution phase, Parliament ensures that the approved budget is implemented effectively and efficiently. This involves:
• Monitoring Expenditures: Parliament reviews government spending to ensure it aligns with the approved budget.
• Holding the Executive Accountable: Parliament can summon ministers and officials to explain and justify their spending decisions.
• Ensuring Compliance: Parliament ensures that government departments comply with financial regulations and policies.
Audit/Oversight Phase
In the audit/oversight phase, Parliament reviews the financial performance of the government and holds it accountable for its actions. This includes:
• External Audits: Parliament relies on external audit institutions, such as the Supreme Audit Institution (SAI), to provide independent assessments of government finances.
• Internal Oversight: Parliamentary committees conduct their own reviews and investigations into government spending and performance.
• Public Accounts Committees: These committees play a key role in examining public accounts and ensuring transparency and accountability.
Enhancing Inclusiveness and Transparency
To make these processes more inclusive and transparent, Parliament can:
• Increase Public Participation: Engage the public through consultations and hearings to gather input on budget execution and audit findings.
• Publish Reports: Make audit reports and oversight findings publicly available to ensure transparency.
• Strengthen Capacity: Invest in training for MPs and staff to enhance their ability to scrutinize budgets and hold the executive accountable
Good starting point
Le rôle du parlement dans l’exécution du budget et l’audit/ contrôle est crucial pour assurer la transparence, la responsabilité et l’efficacité de la gestion des finances publiques. Dans la pratique le parlement surveille l’utilisation des fonds alloués par le biais de comités dédiés. Les auditions peuvent être menées pour interroger les responsables des dépenses publiques. Cela permet de clarifier les choix budgétaires et d’évaluer les résultats obtenus. Le parlement évalue l’impact des dépenses publiques sur le développement économique et social. Cela inclut le suivi des programmes et projets financés par le budget.
This module is very crucial more especially as it captures several of Parliament which include but not facilitating the entry point of civil society in the budget process
This module is Crucial as it captures several aspects of parliament role especially in facilitating the entry point of civil society participation in the budget process
The Legislature’s role is critical to ensure the budget is executed in more than transparent and accountable manners.
Dans mon pays, le rôle du parlement à cette phase est sur l’analyse du rapport de l’exécution du budget et sur les investissements publics afin d’interpeller le gouvernement en cas de manquement
Le rôle du Parlement est très important pour cette phase du cycle budgétaire. Cela permet au pouvoir exécutif d ‘être plus transparent et responsable en cas d ‘irrégularité dans la gestion du budget .