Budget Execution Research Articles

Environmental Management and Public Budget: An Analysis of Public Expenditure Budgeted and Executed to Achieve Environmental Protection

Purpose: This study aims to analyze the implementation of the right to an ecologically balanced environment with a focus on environmental management and the public budget. Methodology: The bibliographic and documentary methodological approach allowed the comparison of budget values ​​by function and the descriptive analysis based on data collected from the official website of the state government. Results: The study of budget execution for the environmental function demonstrated that its procedures appear to be aligned, in general, with its planning. However, when compared to the participation of the environmental function in the general budget of the State, the amounts do not exceed 1% in any of the years of this study, and expenditures on general administration occupied a large portion of the budget planned and executed in the period. Therefore, the implementation of the right to an ecologically balanced environment is not considered a priority of public policies in Amazonas. Contributions: The analysis of the budgeted and executed values ​​in relation to the environmental management function in the State of Amazonas, which has the largest hydrographic basin and the largest coverage of humid tropical forest, in the period from 2020 to 2023, contributes to the academic discussion by identifying how state investments behave in relation to spending on environmental preservation and management.

Effect of Financial Planning on Financial Performance of Parastatals in Mombasa County Kenya

The objective of this study was to examine the effect of financial planning on the financial performance of parastatals in Mombasa County, Kenya. Specifically, the study focused on key financial planning components, including resource allocation, financial risk management, budgeting, and investment efficiency, and how these factors influenced financial performance, measured through Return on Assets (ROA). Data for the study was collected using secondary data from 16 parastatals operating in Mombasa County, covering a period of 10 years (2013-2022). The population included all the key parastatals in the county, making it a comprehensive analysis of public sector financial planning and performance. The research employed both descriptive statistics and a regression model to analyze the relationship between the financial planning variables and financial performance. The descriptive analysis revealed significant variability in resource allocation, financial risk management, budgeting, and investment efficiency across the parastatals. Regression analysis indicated that resource allocation was the only variable with a statistically significant effects on financial performance, though the relationship was negative. This suggested that inefficiencies in the use of allocated resources may hinder financial growth. Other variables, such as financial risk management, budgeting, and investment efficiency, did not show statistically significant effects on financial performance, implying that these practices might not be effectively contributing to organizational success. The study concluded that financial planning, particularly resource allocation, plays a crucial role in determining the financial performance of parastatals. However, the negative impact of resource allocation suggests that there are inefficiencies in how funds are being managed and allocated within these organizations. Based on the findings, the study recommended that parastatal managers prioritize improving resource allocation efficiency, strengthening financial risk management practices, enhancing budget execution, and improving investment efficiency to boost financial performance. Additionally, policymakers were urged to develop guidelines that promote better financial management and accountability in public organizations. Future research should expand the scope to include more variables and a larger sample size, providing deeper insights into how financial planning can drive better financial outcomes for public sector organizations.

Administrative management and budget execution in a public university

Administrative management and budget execution in a public university

Russia’s budget system in 2024. preliminary results and emerging trends

The revenues of all components of the Russian budget system showed positive growth rates in January-September 2024. Revenues to the federal budget have increased most significantly, both from oil and gas and non-oil and gas revenues. The pronounced dependence of federal budget revenues on world oil prices remains, provoking the budget execution risks. The growth rate of revenues of the consolidated (enlarged) budget of the country lagged behind the growth of federal budget revenues, but outpaced the rate of inflation. The excess of last year’s values in real terms occurred both in terms of tax revenues, social insurance premiums and other taxes and fees. Compared to last year, the receipts of practically all taxes have increased. The exception is budget revenues from corporate income tax, which have decreased even by nominal values. Regional budget revenues increased only in nominal terms. Here, against the background of nominal growth of own income, there was an absolute reduction in intergovernmantal transfers. The drop in regional budget revenues from corporate income tax in many regions of the Russian Federation was not offset by an increase in personal income tax revenues. The dynamics of expenditures of the components of the budget system in the first 9 months of the year also outstripped inflation.

Методика анализа исполнения бюджета энергосбытовой компании в комбинированных моделях аддитивно-мультипликативного типа

The article presents a methodology developed by the authors for analyzing the budget execution of the power supply company utilizing combined additive-multiplicative models. The relevance of this methodology is underscored by the need for organizations to enhance the effectiveness of management decisions through such analytical frameworks. The novelty of this work lies in the adaptation of classical deterministic analysis models to the specific context of power supply companies, taking into account the peculiarities of their financial and economic activities. A plan-fact analysis of the budget execution of the power supply company was conducted using the chain substitution method, which was implemented across all types of deterministic factor models: additive, multiplicative, multiple, and mixed (combined). This analytical approach enabled the determination of the impact of individual factors on the variation of the performance indicator by gradually substituting the baseline value of each factor indicator within the performance measure with the actual value for the reporting period. The authors conclude that the proposed methodology facilitates the analysis of changes in the performance indicator (marginal profit) attributable to factors of the I, II, III levels. It is applied in practice for the formulation of managerial reporting and the adjustment of the marketing policy of the power supply company operating at the territory of Saint Petersburg.

Causal Effects of Tax Revenue and Budget Implementation in Nigeria

This study examines the causal relationship between taxation and budget implementation in Nigeria from 2000 to 2022, addressing the persistent challenge of aligning tax revenues with fiscal policy outcomes. Despite Nigeria's reliance on tax revenue, its impact on budget execution remains unclear, creating a knowledge gap in fiscal management. The research aims to assess the Granger causality between company income tax (CIT), value-added tax (VAT), and budget implementation, measured by capital expenditure. Time series data from the CBN Statistical Bulletin and World Development Indicators were analyzed. The findings revealed no Granger causality between CIT and budget implementation, while a significant Granger causality exists between VAT and capital expenditure, indicating that VAT revenue influences budget execution. The study recommends improved fiscal and monetary policy coordination to ensure VAT revenues are effectively channeled toward capital expenditure, fostering economic development.

Does Provider Autonomy Work Well in Tanzania? Perspectives of Primary Care Facilities on Budget Execution under Direct Facility Financing and Factors Affecting Provider Autonomy in Singida Region

ABSTRACT Primary care facilities’ autonomy and the factors that influence it are understudied. Direct facility financing (DFF) is gaining popularity in low- and middle-income countries as a modality to finance primary care facilities. Tanzania has introduced DFF with the objectives of streamlining resource allocation, fostering fiscal decentralization, and granting autonomy to health facilities for enhanced service readiness and responsiveness. This study aims to contribute evidence on primary care facilities’ autonomy to execute DFF funds and the factors influencing this autonomy. Qualitative interviews and group discussions were conducted with health workers, managers, and community representatives from two councils to understand their perceptions of the autonomy of primary care facilities under DFF and remaining bottlenecks to effective budget execution. Data were analyzed using thematic content analysis to explore factors that influence facility autonomy to execute DFF funds. Primary care facilities are well informed on financial management and have adequate autonomy to execute DFF funds. However, several factors constrain their autonomy, including delays in funds disbursement, complex procurement and approval processes, rigid spending caps, restrictions on reallocations, and weaknesses in financial management capacity. DFF is a promising modality for health financing that supports health system goals. However, various challenges continue to hinder the autonomy of frontline service providers to fully execute DFF funds. To improve DFF budget execution, policy makers in Tanzania and elsewhere should consider reforms to better align public financial management and health financing.

The stability of the treasury system as a result of treasury risk management

Relevance. The fundamentals of control activities are based on effective risk management. The main burden on the internal control system is aimed at ensuring compliance by the audit subject with regulatory and legislative acts governing the activities of treasury bodies, timely detection and prevention of treasury risks in order to implement the necessary preventive measures aimed at minimizing the likelihood of the occurrence of negative consequences associated with them for the activities of the department.The purpose of the study is to assess the stability of the treasury system as a result of treasury risk management.Objectives: consideration of theoretical and organizational and legal aspects of budget execution, assessment of the treasury system, determination of areas for improving treasury control as a factor in operational efficiency in managing the budget process at the regional level.Methodology. The authors used general scientific methods of research, vertical and horizontal analysis, comparison, summary and grouping, generalization of scientific practice, forecasting.Results. The conducted research allowed to form and highlight the following scientific results: to determine the role of treasury bodies in the system of state financial control at the regional level, to conduct a general analysis of the activities of the Federal Treasury Department in the Kursk Region and to analyze the treasury execution of the budget of the Kursk Region, to identify risks for the treasury system when introducing the digital ruble.Conclusions. Control is the main procedure of the treasury system of budget execution. Cash servicing of budget execution involves the implementation and accounting of cash transactions on income and expenses and sources of financing deficits. The Federal Treasury Department in the Kursk Region plays an important role in the financial system of the region and contributes to sustainable development. The use of a risk-oriented approach by treasury bodies involves the selection of objects of external control of entities of audit activity based on the analysis of the risks of their activities, the application of international audit standards, which is aimed at reducing the audit time, reducing duplicate control functions, forming a unified management paradigm of public management applied in related control and supervisory bodies in the financial and budgetary sphere of Russia.

Integrated Financial Management System and Financial Control in Uganda: A Review of Issues and Concerns

Purpose: This study aimed to analyze the issues and concerns within the government’s policy on Integrated Financial Management System as a financial control in Uganda. Methodology: The study adopted a literature review approach in which the reviewers identified, assessed and studied obtainable literature from a variety of sources majorly on line and from the government libraries. Results: The review indicated that IFMS contributed to financial control in many ways, such as enhanced internal controls, improved budget execution and control as well as strengthened cash and debt management. However, a number of challenges emerged mid-way viz, resistance to change, inadequate user training, technological challenges and weak project management. To counter, the challenges there is need to strengthen change management strategies, enhance capacity building and training, improve technological infrastructure and integration, strengthen governance, and ensure strong political commitment and support. Unique contribution to theory, practice and policy: This review contributes to the understanding and further appraisal of the government policy on IFMS learning from its successes as a way of thwarting the emerging threats and failures. The review encourages for a deliberate investment in comprehensive training programs for users at all levels to ensure they understand FMIS functionalities and can utilize them effectively; regularly reporting on the IFMS performance and sharing lessons learned with key stakeholders so as to promote transparency, accountability, and continuous improvement; Developing a robust and resilient IT infrastructure and establishing robust data quality assurance processes to validate the accuracy and reliably of information entered into IFMS, ensuring decision making is based on reliable data.

Design and Development of Budget Absorption Discipline Notification Application using SDLC Method

Optimal budget absorption in a region requires streamlined solutions. One such solution is simplifying the budget submission process through technology-based approaches. This study utilizes the SDLC methodology to create a durable application for Public Housing, Settlement Areas, and Human Settlement Offices, meeting their requirement for an effective budget submission tool. The SDLC method allows for continuous evaluation and development according to agency requirements. The outcome is APPA, a Budget Absorption Notification Application designed for the Public Housing, Settlement Areas, and Human Settlements Office in Jember. This application has helped to ensure that the budget approval process is not a sync point in achieving project deadlines. One of the aims of this research was to develop a technology-driven solution that could be implemented to increase optimal regional absorption which is expected can facilitate and accelerate budget execution and public service delivery more prettily than ever.

PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, PENGADAAN BARANG DAN JASA, SERTA KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA SATUAN KERJA BALAI JASA KONSTRUKSI WILAYAH V BANJARMASIN)

This research has five main purposes (1) to analyse whether budget planning partially has a significant effect on budget absorption, (2) to analyse whether partial implementation of the budget has a significant effect on absorption of the budget, (3) to analyse whether procurement of goods and services partially has a significant effect on absorption, (4) to analyse whether human resources competencies partially has a significant effect on budget absorption, and (5) to analyse whether budget planning, implementation budget, procurement of goods and services, and competence of human resources simultaneously have a significant effect on budget absorption.This research was carried out by the Work Unit of the Construction Service Center Region V Banjarmasin. Research method was descriptive quantitative. The population of this research was civil servants at Work Unit of Banjarmasin Region V Construction Service Center with the sample of 32 respondents using a purposive sampling technique. Methods of collecting data used surveys and questionnaires. The data analysis technique used the SPSS Version 25 for Window program.The results of research show that (1) budget planning has a partial and significant effect on budget absorption (2) budget execution has a partial significant effect on budget absorption, (3) goods and services have partial and significant effect on budget absorption, (4) human resources competencies have partial and insignificant effect on budget absorption, and (5) budget planning, budget execution, procurement of goods and services, and human resource competencies simultaneously have a significant effect on budget absorption.

ADOÇÃO DE BLOCKCHAIN E INTELIGÊNCIA ARTIFICIAL (IA) NAS CONTRATAÇÕES PÚBLICAS

It is clear that the world is experiencing a period of technological innovations in which systems need to be adapted and updated to new technologies in order to improve, streamline, and optimize the entire process. Therefore, this article discusses Artificial Intelligence (AI) and blockchain in the context of public administration. The objective was to verify the benefits provided to the government and society by these technologies when implemented in public procurement. The choice of the topic is justified by the fact that information technologies are a reality in all spheres, including public ones. As a methodology, this article involves qualitative, descriptive research, and a bibliographic review was chosen because it is a method that allows the use of material already published on the subject, serving as a theoretical basis. The results achieved showed that technologies – AI and blockchain, when adopted by the public administration, are capable of enabling the tracking of budget execution regarding payments made to suppliers and service providers who won the bid, greater transparency, the ability to structure data, assist in decision-making, the process of writing different types of reports, cross-referencing data, and organizing process documents automatically.

Analysis of Transparency and Accountability of the Health Operational Assistance (BOK) Budget at Sirombu Inpatient Health Center

Health Operational Assistance (HOA) is a fund that is used to ease the public burden on financing the health sector, especially service in community health centers, reduction in maternal mortality, infant mortality and malnutrition. Puskesmas Sirombu as a health service unit is used as a medical center for the welfare of the community, but in reality the Puskesmas Sirombu has not been optimal in realizing the budgeted funds. This study aims to determine the transparency and accountability of budget execution Bantuan Operasional Kesehatan (BOK) at Puskesmas Rawat Inap Sirombu in 2021. The research sample was taken using the method purposive sampling (specific goals or criteria). The data analysis technique used is triangulation method which combines in-depth interviews and document searches and triangulation of sources using different information to do cross check information from several sources, to improve the results of the data obtained when getting different data. Based on the research results, it can be concluded that the Puskesmas Sirombu has implemented its transparency and accountability well but has not been optimal in managing the budget for transportation assistance for Health Operational Officers (BOK), this can be seen from the fact that some of the budget was not realized.

Financing immunisation in Kenya: examining bottlenecks in health sector planning and budgeting at the decentralised level

BackgroundDecentralisation has increasingly been adopted by countries as an important health sector reform aimed at increasing community participation in decision making while enhancing swift response at decentralised levels, to accelerate the attainment of health system goals. Kenya adopted a devolved system of government where health services delivery became a function of the 47 semi-autonomous county governments with planning and budgeting functions practised at both levels of government. This study sought to explore challenges facing health sector planning and budgeting and how they affect immunisation service delivery at the county level.MethodsData were collected through 77 in-depth interviews of senior county department of health officials across 15 counties in Kenya. We applied an inductive thematic approach in analysing the qualitative data using NVIVO software.FindingsThe study found a lack of alignment between planning and budgeting processes, with planning being more inclusive compared to budgeting. Inadequate capacity in conducting planning and budgeting and political interference were reported to hinder the processes. Limited budget allocations and delayed and untimely disbursement of funds were reported to affect execution of health and immunisation budgets. Low prioritisation of preventive health interventions like immunisation due to their perceived intangibility influenced resource allocation to the programs.ConclusionThe findings highlight the need for effective strategies to align planning and budgeting processes, increased technical support to counties to enhance the requisite capacity, and efforts to improve budget execution to improve budget credibility. Counties should plan to increase their funding commitment toward immunisation to ensure sustainability of the program as Kenya transitions from GAVI support.

Sustainability of Local Public Finances from the Perspective of Territorial Disparities in the Rural Areas of Romania

The sustainability of local public finances is of general interest in the context of the socio-economic transformations of recent decades. In former communist countries such as Romania, where there has been no real reform of local government, this interest is heightened by the strong disparities between administrative units that have adapted to the new context and those that, for various reasons, have become dependent on government subsidies to be able to function. Using information derived from the budget execution for 2019–2023 at the level of the administrative units in rural areas, this study analyzes the structure of income and expenditure budgets. The territorial disparities are demonstrated by typological analyses showing strong regionalization, with a well-defined income or expenditure structure profile. In the same sense, multivariate analysis which uses a series of illustrative demographic and socio-economic profiles as explanatory variables shows significant correlations with the structure of local budgets. It is thus possible to distinguish certain regional patterns, depending on the level of development, geographical position, or quality of infrastructure. The study results demonstrate the need for genuine administrative reform to reduce the dependence of local budgets on subsidies and increase their self-sustainability, especially in rural areas.

Analysis of budget expenditures of the Republic of Kazakhstan

This article provides a comprehensive analysis of the structure of the budget system and expenditures of the Republic of Kazakhstan (ROK), which are characterized by complexity and multilevel and reflect the amount of financial resources and the size of budget constraints at the levels of the budget system. The main focus is on the republican budget, which generates the country's revenues and finances national expenditures directed to such areas as defense, national security, foreign policy, as well as projects and assistance programs. The functioning of the budget system is regulated by regulatory legal acts (NPAs), including the Constitution of the Republic of Kazakhstan, the Budget Code of the Republic of Kazakhstan and other NPAs, which ensures transparent and effective management of public finances. The Ministry of Finance of the Republic of Kazakhstan plays a key role in the implementation of the state financial policy, coordinating work with other ministries and departments.The article presents the results of the analysis conducted by the author of this article of the execution of republican budgets for the period 2018-2022. It is shown that all three categories of budgets (republican, regional and local) demonstrate steady growth in spending, which can lead to increased public investment and expansion of government programs. Special attention is paid to the increased level of education and health care, which ensures the priority and higher level of efficiency of these sectors in comparison with other sectors of the economy of the Republic of Kazakhstan. Based on the analysis, a SWOT analysis was conducted, which revealed the strengths and weaknesses of the budget system of the Republic of Kazakhstan, as well as identified threats and opportunities to improve its condition.The article concludes with recommendations on ensuring the sustainability of the budget system and improving the efficiency of budget funds, including measures to increase transparency and efficiency of budget processes, optimize budget allocation, improve the effectiveness of social programs, reduce public debt, develop interdepartmental experience and use the state experience achieved in a number of sectors and territories.

Анализ и прогнозирование поступлений в централизованные фонды Российской Федерации

The article analyzes the results of the execution of the federal budget of the Russian Federation in 2023. The relevance and novelty of the study are associated with changes in the values of indicators of the federal budget and the budgets of centralized funds of the Russian Federation in comparison with the planned indicators mentioned in laws. This paper presents a comparative description of the execution of the federal budget for the 2022–2023 fiscal years, accompanied by an analysis of the dynamics of the selected indicators. The study was conducted more through structuring and comparative analysis. Thanks to this, wide ranges of indicators were studied, which were analyzed both in planned and actual terms. The functions of centralized funds are defined, and their characteristics are given depending on the functions. Key trends in receipts to the centralized funds of the Russian Federation were identified. During the study, it was established that the execution of the federal budget in 2023 occurred in accordance with the target parameters of the structural balance approved in the budget law. The execution of the federal budget of the Russian Federation for 2023 was studied by grouping sources for oil and gas and non-oil and gas revenues. It was determined that the volume of non-oil and gas revenues at the end of 2023 exceeded the parameters laid down during the formation of the budget law. The federal budget deficit was established, but trends towards its reduction were observed. It is noted that the execution of budgets of centralized funds of the Russian Federation in 2023 is also characterized in a positive way. It was revealed that in 2024, an increase in the volume of receipts from centralized funds and the federal budget of the Russian Federation is predicted.

Assessing the financial independence of the constituent entities of the Russian Federation

Subject. The article discusses the financial independence of the constituent entities of the Russian Federation. Objectives. The aim is to improve the methodology for assessing financial independence of constituent entities of the Russian Federation and its testing on the example of constituent entities of the Russian Federation included in the Volga Federal District. Methods. The study employs analytical, statistical, and comparative methods to analyze data on budget execution of constituent entities of the Russian Federation. Results. Based on the developed methodology, I assessed financial independence of constituent entities of the Russian Federation. It enabled to determine the dynamics and degree of differentiation of the level of financial independence of the constituent entities of the Russian Federation in 2020–2022. Conclusions. The offered methodology can be used to assess the financial condition of public legal entities to make informed management decisions.

The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria

The study looked at the implementation of the budget and an examination of personal income tax trends in the Southwestern States, Nigeria. The study specifically examined developments in the personal income tax as one of the broken-down elements of tax revenue and its effect on budget implementation in the six states that make up the Southwestern The analysis used time-series secondary data from each state's annual budget for a period of 10 years, from 2011 to 2019. The compiled data were subjected to trend analysis. It was discovered that personal income tax has had a large relative impact on the level of budget implementation over the last 10 years, with a trend that is primarily upward. Therefore, the study suggested that state governments develop a fresh plan for fostering and capturing more taxpayers in order to increase the level of internally created revenue in a way that encourages effective and efficient budget execution by coordinating state resources and untapped potential. Keywords: Integrated Trend Analysis, Personal Income Tax, Budget Implementation, Southwest, Nigeria Journal Reference Format: Talabi, A.O., Omula, G.G. & Adekanmbi, J.A. (2024): The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 3, Pp 9-18. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N3P2

Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring: Taking a Water Company as an Example

This article takes water enterprises as the research object, exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era, as well as the process of management system reform. Introduce the current status of its budget management work, comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises, and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution. From the perspective of digital restructuring and upgrading of comprehensive budget management work, corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.