Contract The Budget System Of Fiscal Accountability In Presidential And Parliamentary Systems Of Government

Words: 8218
Pages: 33

Comparative Public Administration


Compare and contract the budget processes and systems of fiscal accountability in Presidential and Parliamentary systems of Government.

Student: Lyn Marie James


There is diversity of forms of government (Laundy, 1989) and different ways of classifying them and as such, this paper sets out to discuss the budgetary powers of the legislature under different forms of government, and the environment that informed the political structures. The paper discusses the different forms of government systems that exist in various countries with specific focus on the Presidential system as obtained in countries such as the United States of America and the Parliamentary “Westminster” form
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The French achievements were remarkable, not only because they were unprecedented but because they were accomplished in such a short period of time. Moreover, these innovations not only survived Napoleon but were refined during the Second Republic and Second Empire.
By the 1860s France had developed a uniform accounting system that applied to all departments and all units within departments, a standard fiscal year, conventions on how long encumbrances can be held open after the close of the fiscal year, a requirement for departments to explain programmatically and account fiscally for all funds which have been allocated to them, standard year-end closing procedures and year end reports comparing appropriations and expenditures, a system of audits, the reversion of unexpended funds, and record keeping by fiscal year. Moreover, their budgets were written and considered all revenues and all expenditures for the fiscal year.
French budgetary procedures encompassed steps which we would identify today as analytical. France prided herself on being able to act promptly during an emergency because funds were monitored and controlled. Moreover, French officials realized that they had the mechanisms for developing and implementing public policy in a large industrializing state.
In contrast, English