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Abstract
This chapter reviews the processes and controls in place for executing the government’s expenditure budget and how the administrative responsibilities for implementing those processes and controls are assigned under the systems found in different countries.
Keywords
- Public Accountant
- Budget Item
- Legal Commitment
- Contingency Reserve
- Budget Appropriation
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- Daniel Tommasi
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© 2013 Daniel Tommasi
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Tommasi, D. (2013). The Budget Execution Process. In: Allen, R., Hemming, R., Potter, B.H. (eds) The International Handbook of Public Financial Management. Palgrave Macmillan, London. //doi.org/10.1057/9781137315304_14
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DOI: //doi.org/10.1057/9781137315304_14
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-33598-5
Online ISBN: 978-1-137-31530-4
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