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Implementing Program Budgeting as an Effective Tool for Optimum Resource Allocation

Audit Id 1595410062697
Title Implementing Program Budgeting as an Effective Tool for Optimum Resource Allocation
Titre dans la langue originale

Ефективно прилагане на програмното бюджетиране като инструмент за оптимално разпределение на ресурси


Année 2020

Government Operations (Budget and Spending)



Type de performance

Performed by single SAI

Description The audit subject is the process of drawing up, adopting, implementing and reporting the budgets of the Council of Ministers, the ministries and the state agencies which apply program budgeting. During the period 01.01.2016 - 31.12.2018, the Ministry of Finance makes efforts to implement program budgeting and to strengthen good budget management, so that budget authorizers by delegation perceive their program budgets as a real management tool through: - introducing procedures for establishing a new program classification; - introducing requirements for linking the objectives of policies and budget programs with government strategies; - defining and introducing key indicators; - requirements for indicating all sources of funding; - classification of expenditures as departmental and administrated as a basis for their tracking in the consolidated budgets. The effective implementation of program budgeting as a tool for optimal allocation of resources is still a challenge that requires the definition and implementation of principles and rules for: - setting expenditure ceilings by policy area / budgetary program of the budgets authorizers responsible for their implementation; - planning, implementing and reporting of horizontal policies; - prioritization of expenditure in different policy areas and within individual budget programs; - the mechanism for the exchange of information between participants in the budgetary process implementing measures and activities in the same policy area; - verification of the information from the reports submitted by the budget authorizers by delegation, including the performance indicators at certain specific deadlines and introduced requirements for documenting this process; - introduction of procedures and criteria for reviewing and evaluating the results of the implementation of policy areas and budget programs; - providing information on how the change in expenditure by policy area and budget program in the process of implementing the budgets of the budget authorizers by delegation applying program budgeting will affect the program performance indicators. It is necessary to specify and update the rules, procedures and methodology for drawing up, implementing and reporting program budgeting performance, as well as its regulation by an act of a higher degree, thus creating conditions for greater sustainability of their application.



Audit report


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Bulgarian National Audit Office, International Relations and Projects Directorate
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