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3 PPBS CYCLE We are here

Session Objectives Highlight purpose and objectives of the budget phase and how it relates to the programming phase To understand the regulatory requirements for budgets To provide a basic understanding of the various budget categories To understand the budget process Highlight some important factors considering: Developing appropriate, practical, budget preparation guidance Assessing (evaluating) proposed budgets Accommodating unanticipated changes in budget guidance Provide practical experience in how to accommodate unanticipated changes in budget guidance To understand how to use the budget as a useful control tool 4

Presentation Summary SECTION I – BUDGETING PHASE POSITION IN PPBES Link between Programming to Budgeting Shifting program in to the budget Costs goals implementation and its completely cover, partially by budget draft planned founds and the rest by resources accumulated in previous years 5

Presentation Summary SECTION II- THE BASICS OF BUDGETING What budgeting process is ? Basics of Budgeting Process Budgeting process steps Budgeting systems Concepts Principles of budgeting 6

Presentation Summary SECTION III- BUDGETING PHASE Meaning of budget Charecteristics of budgets Approaches (abording) to budgeting 7

Presentation Summary SECTION IV- BUDGETING PHASE Budget Development Process Budget Elements Factors influencing budgeting. Difficulties Responsibilities of decision STAFF/ Program Directors Evolution and aspects of budget execution 8