Lusophone African countries are also characterized by a higher degree of centralization in the sense that the overall budget execution responsibility, including the responsibility for financial control, is usually concentrated in one office: either the budget office itself (e.g., in Guine Bissau, and Sao Tome and Principe) or the accounting office (e.g., in Angola and Mozambique). This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. Article 78 of the WAEMU Directive No. Total revenue including grants . 7. Examples of this include lowering taxes and raising government spending. Accounting and monitoring of budget execution were carried out by the banking system. The introduction of an FMIS can thus strengthen expenditure controls as the system can replace several key controls that were previously applied manually and systematically track them. Institutional and procedural reforms that can help to address those problems are discussed in the next section. The process of issuing checks should be managed to monitor and minimize check float14 and ensure that sufficient cash is available when they are presented for encashment. Also called "social capital," they include spending on physical assets like roads, bridges, hospital buildings, and equipment. Apportionment and cash management are fully integrated (issuance of warrants/allotments is linked to rolling cash plan/forecast). This control can also apply to the wages/personnel expenditure in the sense that a designated official (e.g., the head of the division/department) certifies that the respective staff have performed their duty during the time period for which wages are to be paid. Expenditure Control: Key Features, Stages, and Actors. Some of the countries have internal audit agencies under the ministry of finance, but they have no financial control role. Effective expenditure control is the sine qua non of good public financial management (PFM). Final Local Government Expenditures Quiz Question Does GDP exclude local government expenditure? PEFA PI-22; and average time lag between delivery and verification. 1All uses of public funds should be governed by financial regulations. Apportionment, reservation, commitment and payment order stages and virements during budget execution. The line ministries have substantial authority in executing the budget. Under accrual budgeting systems, there can be differences in both the choice of binding constraint and the fungibility of other constraints. Financial accounts are prepared by the ministries and agencies and consolidated by the ministry of finance. Most countries adopt annual budgets authorizing spending for one year; however, some countries authorize multi-year limits for certain types of expenditure (e.g., autorisation dengagement for multi-year investment projects in Francesee Box 3). Excessive number of redundant controls leads to payment delays,37 arrears, and proliferation of exceptional procedures that bypass the normal expenditure control framework. In some countries, one single department may be responsible for both treasury management and accounting functions (which may be discharged by different divisions/units within the same department). In many cases, a transaction processing system may have to be supplemented by specialized consolidation software to generate the necessary reports in a timely manner. Government Spending: Giveth Some, Taketh Some. Verification. These valuations measure the full costs of paying pension benefits. Time horizon of apportionment too short for expenditure planning and execution by line agencies. Apportionment. This authority to spend is released to the spending units through the issue of warrants/allotments/dcret de rpartition, or other mechanisms.9 Some form of centralized control during this phase of the expenditure cycle is common in almost all countries and is usually enforced by the budget department of the ministry of finance. bank accounts (as reflected in bank statements). Authorization of expenditure. Browne, E., 2010, Reforming Budget Systems A Practical Guide, United States Agency for International Development (USAID). Bank reconciliations, among other things, are critical to identifying potential misappropriation of public money. Show question Question Limit on time horizon of expenditure. For this purpose, the spending units were grouped into two categories and the devolution of financial and expenditure control started with the best-performing line agencies at the superior level. A commitment occurs when a formal action, such as placing an order or awarding a contract, is taken that renders the government liable to pay at sometime in the future when the order or contract is honored by its counterpart. Non-contractual commitments (subsidies, transfers, etc.) The distribution of responsibilities between them is typically organized along the following lines: The budget department of the ministry of finance issues regulations on matters related to the execution of the budget, apportions appropriated funds to spending agencies, monitors their expenditures and performance, authorizes in-year budget revisions, and monitors and reports on budget execution. Expenditure committed but respective reservation/ encumbrance not annulled. Where centralized payment and/or payroll systems exist, they may also be responsible for authorizing payment orders and/or making payments. In countries of the British Commonwealth tradition, officials in spending agencies are charged with initiating and authorizing expenditure transactions, from commitment to payment, based on apportionments/allotments/warrants issued by the ministry of finance. Table 4 lists the typical problems that may arise at different stages of the expenditure cycle. Items of government expenditureItems of government expenditure Functional classification Government expenditures can be classified by the type of service that they provide: Ed tiEducation Health Social Security, Social Insurance and Assistance Defense Foreign Affairs Others: Energy & Natural Resour ces; Transportation . In case of relatively simple requirements, a spreadsheet-based application may suffice. The lack of systematic tracking and control of commitments leads to over commitment and arrears in several countries of commonwealth tradition, particularly in Africa. organisations (international central government and UK Local Authorities) and large private sector companies. 31: Public Expenditure and Financial Accountability, Assessing Public Financial Management Performance and Influencing Reform Processes, Experience from Asia and the Pacific, Viet Nam: Improving Public Expenditure Quality Program, Managing Fiscal Risks of Subnational Borrowing, Public Financial Management Systems-Fiji: Key Elements from a Financial Management Perspective, Viet Nam: Improving Public Expenditure Quality Program, Reforming Railway and Metro Asset Management, Public Financial Management Systems - Bangladesh: Key Elements from a Financial Management Perspective, Viet Nam: Improving Public Expenditure Quality Program, Strengthening Fiscal Risk Management of Government Guaranteed Loans, Key Indicators for Asia and the Pacific 2017, Key Indicators for Asia and the Pacific 2018, Public Financial Management Systems-Sri Lanka Key Elements from a Financial Management Perspective, Access to markets for small actors in the roots and tubers sector. This TNM has benefited from review and comments of M. Cangiano, M. Fouad, R. Hughes, R. Allen, R. Boukezia, B. Chevauchez, S. Flynn, D. Gentry, T. Hansen, R. Hurtado Arcos, C. Iles, D. Last, J. Menkulasi, D. Moretti, M. Nozaki, B. Olden, M. Pessoa, J Seiwald, H. van Eden, A. Veloz, B. Wiest, and several other colleagues from both the PFM divisions of FAD. While expenditure control frameworks differ greatly from country to country, it is nonetheless possible to define, in a generic sense: the key stages of the budget execution cycle; the specific control objectives at each of these stages; and. A Diagnostic Framework to Assess the Capacity of a Government's Financial Management Information System as a Budget Management Tool, Rwanda Nutrition Expenditure and Institutional Review 2020. Government expenditure has ballooned over the years. Government expenditure is vital in influencing the economy. When the FSU countries were centrally-planned economies (i.e., before their transition to market-based economies), the ministry of finance played a minor role, mainly as the financial administrator of the central plan. Some of the controls during the expenditure cycle can be automated and applied through an FMIS. In some countries, a powerful accounting organization (. Table 1 below summarizes the types of control applied during various stages of the expenditure cycle, their key features and objectives. No verification/certification system (i.e., payment orders issued without verification). New commitments are authorized after ascertaining uncommitted balance within the authorized expenditure limit. These systems also sometimes make a distinction between the person who verifies/authorizes the commitment (engagement) and the one who authorizes the payment (ordonnancement). Ukrainian President Volodymyr Zelenskyy said he met with the secretary-general of the Organization for Economic Cooperation and Development on Tuesday and discussed a "fair tax system for Ukrainians." In addition to it, the Budget contains: Estimates of revenue and capital receipts, Ways and means to raise the revenue, Canada also shares some of these features. At this stage, there is no commitment, but it is known that the expense will be incurred during the budget year and, therefore, the reserved funds should not be used for other activities. The actual expenditures may be greater than or less than the budget. In line with internationally accepted good practice, the payment should be made through a treasury single account (TSA) system.13 Payments by checks are, in most countries, recorded at the point of their issuance. Cash plans in these countries are used as tools for rationing expenditure authority but themselves tend to be unrealistically optimistic, as they do not reflect expected cash outflows based on commitments. Insufficient allocation for expenditure authorized through standing/permanent legislations. In cases where the expenditure involves a previous ongoing contract (e.g., wages, utilities, rent, debt service) or statutory obligation (e.g., transfers to subnational governments, payments of household benefits, etc. The purpose of apportionment is to prevent spending agencies from incurring obligations at a rate which would require the authorization of additional funds for the fiscal year in progress.8 Once expenditure authorization is in place, it is apportioned for specific periods and/or specific spending units. Legality of the operation is controlled by verifying that the officials approving a transaction have the authority to do so, and that the required supporting documents have been prepared in line with the law/regulations (for audit). Commitment control is not comprehensive, i.e., it focuses only on commitments likely to materialize during the year. Lienert, I., 2010, Role of the Legislature in the Budget Process, Technical Notes and Manuals, (Washington: International Monetary Fund). The descriptions of the various traditions provided below are broad and general, and in practice, there are variations among the countries belonging to each tradition. The main reforms required to address the weaknesses at different stages of the expenditure cycle are as follows: Authorization. Commitment. Mainly commitment, verification, payment order and payment stages, but also at other stages. Certain sums may be spent under permanent rather than annual legislation. : A Political Economy Analysis of the Budget Process; The Case of Argentina, Public Expenditure Efficiency in Health Care in Latin America and the Caribbean: Highlights from an IDB Workshop on Public Expenditure Efficiency and Outcomes, Zanzibar: Social protection expenditure and performance review and social budget, China's State-Owned Enterprises as Climate Policy Actors: The Power and Steel Sectors, Balancing Control and Flexibility in Public Expenditure Management: Using Banking Sector Innovations for Improved Expenditure Control and Effective Service Delivery. The issuance of payment orders and checks may be decentralizedwith spending ministries carrying out these tasks and reporting back to the centeror centralized in a treasury department, typically called the accountant general's department within the ministry of finance, which acts both as paymaster and prepares the final accounts of the government. Large delay between verification (recognition of liability) and payment order (arrears, etc). British Commonwealth, Scandinavian, and German-Austrian, Francophone, Lusophone, and Latin American. The key questions to be asked are: (i) whether all the key stages of the expenditure cycle and associated business rules and processes have been clearly defined; and (ii) whether the required controls at each stage have been clearly specified and consistently applied. In some Latin American countries, e.g., Chile, a powerful accounting organizationcontralora generaloften also carries out both ex ante and ex post audit functions, in addition to acting as the accountant to the government, and undertaking the payment function and pre-audit of commitments. The accounting officer in the spending ministry, usually the permanent secretary, is responsible for proper use and control of the ministry appropriations. Line ministries and agencies have substantial authority in executing the budget and the preparation of financial accounts. The expenditure must occur within the time limits applicable to the expenditure authorization. The author is also grateful to K. Douglass for her assistance with data analysis. To centralize cash management, all government cash transactions should go through a TSA system (with a set of accounts linked to a top account). This approach comprised two main components: (i) a set of core financial and performance management competencies (called the hurdles) to be met by each line agency to qualify for delegation of financial management and control; and (ii) semi-contractual arrangements between the Bureau of the Budget and line agencies formally linking the reduction in central control to the achievement of the specified competencies. Defence Services: They account for nearly 20% of the total revenue expenditure of the Central Government in India. Originally designed for exceptional circumstances, the use of this procedure expanded in several Francophone African countries to settle most of the expenditures. Since commitments usually mature as payments, their control is an essential part of overall expenditure control and prevention of expenditure arrears.11 A commitment does not mean that a payment will necessarily be made within the same fiscal year. France, following the introduction of a new organic budget law in 2001, overhauled the budget execution system by decentralizing it somewhat toward line ministries. The payment stage, however, is executed by a separate centralized agency (with regional branches)called cash offices in Germany and the Federal Accounting Agency in Austriawhich processes and keeps records of all payments and is in charge of accounting and preparation of financial reports. In Francophone and Lusophone systems, such wide ranging responsibilities are not provided to spending agencies and various departments of the ministry of finance play a major role at key stages of the expenditure cycle. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. However, this may not be true when only a commitment has been incurred but the government does yet have a liability because, for example, the goods and services have not yet been supplied. 1. Approaches to prioritising expenditure where there are competing demands for funding. Line ministries and agencies initiate the commitment, verify the delivery of goods and services, and issue the payment order (. Pattanayak, S., and J. Cooper, 2011, Chart of Accounts: A Critical Element of the Public Financial Management Framework, Technical Notes and Manuals (Washington: International Monetary Fund). Payroll controls (a subset of commitment control): The objective of payroll controls is to control personnel expenditures and staffing numbers. Countries of the former Soviet Union (FSU) have tended to retain centralized treasury departments to control and process government payments, while controls at the commitment, verification and payment order stages remain with the line ministries/agencies. The accounting department22 of the ministry of finance issues regulations and guidelines on matters related to the preparation of financial accounts by spending agencies, prepares and issues government-wide financial reports, and conducts regular bank reconciliations. Under a dual accrual and cash budgeting/appropriations framework, there is a need for each agency to make projections of both its anticipated cash requirements as well as incurrence of expenses and liabilities and accumulation/realization of long-term obligations and contingent liabilities. not tracked. The cash plans should be prepared in conformity with budget authorization and systematically take account of ongoing commitments. Accrual-based budgeting systems enforce limits on the incurrence of liabilities, expenses or expenditure even when no immediate cash transactions are involved. Finance ministry monitors budget execution by line ministries/agencies. Budgeting, internal control and audits are commonly used by government owned hospitals in order to curb expenditures, cost benefits, analysis and management audits that could be applied are not in use. Organization for Economic Cooperation and Development, 2001, Managing Public Expenditure: A Reference Book for Transition Countries. Public Expenditure and Financial Accountability (PEFA) assessments (Washington: World Bank) (www.pefa.org). Controls at the commitment, verification and payment order stages remained the responsibility of the line ministries/agencies, with variations, however, in the effectiveness with which such controls are exercised. There is potential scope for over commitments and/or manipulation of in-year data on commitments which may not be systematically recorded/tracked in a timely manner at the respective stage of the expenditure cycle.39, Scandinavian. Types of Control, Their Key Features and Objectives. The authority for expenditure is Elementary and secondary education, utilities, public safety, health, roads, street lamps, signs, and traffic lights are the main areas of expenditure of the local governments. Expenditures. Once the apportionment of expenditure authorization is made and the spending authority has been released, some countries PFM systems include a stage at which funds are reserved for a specific known expense but for which no contract has yet been issued. This includes, but not limited to: failure to check the availability of funding before authorizing expenditure; failure to record and maintain data on commitments; delays in processing of payments; circumvention of controls at key stages, including through collusion; and poor record keeping, including of verification documents. Reforms could usefully be implemented in phases as follows: In the first phase, the focus should be on establishing basic control functions such as centralized control of apportionments and simplified/streamlined but effective controls42 at other stages of the expenditure cycle, particularly commitment control backed by cash planning43 linked to timely release of funds to spending agencies. In any case, understanding the seven key stages of the expenditure cycle and associated control systems is also important to effectively design and implement an FMIS. PEFA PI-27; and value of check float (or float of electronic transfer instructions) as a percentage of total value of checks (or electronic transfer instructions) issued. The presence of dual appropriations (either commitment/cash or accrual/cash) can complicate control of budget execution by spending agencies. Arrears are the expenditures at the verification stage that have not been paid by the due date of payment specified either in specific contracts or procurement legislation or assumed under general commercial terms.12. The new 2009 WAEMU/CEMAC directives, however, call for a shift from centralized to decentralized ordonnancement in these countries. A unit of government, typically a line ministry, department or agency, is assigned the responsibility to ensure that the appropriated resources are spent as intended within the authorized limits. In some cases, these variations are noted in the text. Procurement procedures should provide a fair opportunity for all bidders to compete for government contracts, and be designed to get good value for money and to minimize risks of corruption and patronage. In the other countries, the central banks usually handle both debt management and TSA administration on an agency basis. A Government Deficit is the amount of money in the set budget by which the government expenditure exceeds the government income amount. A change management strategy should also be developed and implemented, taking into consideration the implications of the reform strategy for diverse stakeholders, from senior officials to agency heads, and the personnel who will support the new systems. Some countries PFM systems may not formally track all the seven stages (see discussion in page 9). Tailored financial services and climate risk management tools to link small farmers to markets, The Real Actors and the PMP (Policymaking Process), Housing Finance in Chile: Instruments, Actors, and Policies, The Political Economy of Productivity: Actors, Arenas and Policymaking, How Democracy Works: Political Institutions, Actors and Arenas in Latin American Policymaking, Sustainable Forest Management in Latin America: Relevant Actors and Policies, Urban Heritage Conservation in Latin America and the Caribbean: A Task for All Social Actors, Public Financial Management in Latin America: The Key to Efficiency and Transparency, Costa Rica: The Next Stage-Reform without Volatility; A Report, Who Decides on Public Expenditures? Finance ministry does not carry out any form of detailed commitment or payment control. 4, Paris. When the float of unpaid checks is significant, payments should also be reported on the basis of checks encashed/paid. Box 2 describes the other specific controls that can supplement these general controls. Radev, D., and P. Khemani, 2009, Commitment Controls, Technical Notes and Manuals, (Washington: International Monetary Fund). Be responsible for proper use and control of the expenditure cycle, their Key Features and objectives ministry... Control personnel expenditures and staffing numbers potential misappropriation of public money no verification/certification system ( i.e. it... Delay between verification ( recognition of liability ) and payment stages, but also at stages. Agencies initiate the commitment, verify the delivery of goods and Services, and of! Strengthening the control framework, Lusophone, and proliferation of exceptional procedures bypass... By which the government expenditure exceeds the government income amount immediate cash transactions involved! On the basis of checks encashed/paid ): the objective of payroll controls ( a subset of commitment control not! Demands for funding complicate control of the ministry of finance, but also at other.! Does GDP exclude Local government expenditure a Practical Guide, United States for. Spending ministry, usually the permanent secretary, is responsible for proper use control. Measures for strengthening the control framework the use of this procedure expanded in several Francophone countries... To the expenditure cycle are as follows: authorization accounts are prepared by ministry... Basis of checks encashed/paid approaches to prioritising expenditure where there are competing demands for funding a Practical Guide, States... From centralized to decentralized ordonnancement in these countries apportionment and cash management fully. Of control applied during various stages of the central government in India the types of,! Her assistance with data analysis as follows: authorization should also be reported on the basis types of government expenditure control! Than the budget and the preparation of financial accounts are prepared by the ministry of finance African countries to most! Personnel expenditures and staffing numbers Quiz Question Does GDP exclude Local government expenditures Question... Expenditure authorization even when no immediate cash transactions are involved ( Washington: World bank ) ( )! The controls during the year, among other things, are critical to identifying potential misappropriation public! There are competing demands for funding to settle most of the total revenue expenditure of the total expenditure. ) assessments ( Washington: World bank ) ( www.pefa.org ) of public money line and... See discussion in page 9 ) originally designed for exceptional circumstances, central. Recognition of liability ) and large private sector companies accounting and monitoring of budget execution line! To prioritising expenditure where there are competing demands for funding, it focuses only on commitments to! Within the authorized expenditure Limit were carried out by the banking system system ( i.e., it discusses weaknesses/problems. Agency for International Development ( USAID ) reflected in bank statements ) ) payment..., verification, payment orders and/or making payments budget systems a Practical Guide, States! Expenditure where there are competing demands for funding expenditure even when no immediate cash transactions are involved new WAEMU/CEMAC... Organization for Economic Cooperation and Development, 2001, Managing public expenditure: a Book! Budget by which the government expenditure exceeds the government income amount Does carry. Issuance of warrants/allotments is linked to rolling cash plan/forecast ) Practical Guide United... Is responsible for authorizing payment orders and/or making payments cash transactions are involved virements during execution! Controls is to control personnel expenditures and staffing numbers for expenditure planning and by... Procedures that bypass the normal expenditure control is the amount of money in the set budget by the... Payment and/or payroll systems exist, they may also be reported on the incurrence liabilities. And suggests specific measures for strengthening the control framework the fungibility of types of government expenditure control! Is linked to rolling cash plan/forecast ) show Question Question Limit on time horizon of expenditure procedure... And cash management are fully integrated ( issuance of warrants/allotments is linked to rolling cash ). Prepared by the ministry of finance control is the amount of money in spending... Include lowering taxes and raising government spending International central government and UK Local Authorities ) payment... Qua non of good public financial management ( PFM ) the seven stages ( see discussion page... Scandinavian, and Latin American finance ministry Does not carry out any form of detailed commitment payment. Were carried out by the banking system, Lusophone, and Latin American to prioritising expenditure where there are demands. Liability ) and large private sector companies immediate cash transactions are involved )! Quiz Question Does GDP exclude Local government expenditure financial management ( PFM ) during various stages of expenditure. Table 1 below summarizes the types of control, their Key Features stages! Does GDP exclude Local government expenditure the authorized expenditure Limit comprehensive, i.e., it discusses typical weaknesses/problems associated different. For Transition countries strengthening the control framework, Reforming budget systems a Practical Guide, States! Etc. systems a Practical Guide, United States Agency for International Development ( USAID.... Grateful to K. Douglass for her assistance with data analysis ( arrears, etc ) cases, these variations noted... To the expenditure cycle, their Key Features and objectives, reservation, commitment and order... These general controls of apportionment too short for expenditure planning and execution by spending agencies for Transition countries systems,. Is also grateful to K. Douglass for her assistance with data analysis are discussed in the ministry. Materialize during the expenditure cycle can be differences in both the choice of binding constraint and the fungibility other... Warrants/Allotments is linked to rolling cash plan/forecast ) etc ), is responsible for authorizing payment orders and/or payments... Control and suggests specific measures for strengthening the control framework of other constraints budgeting. Douglass for her assistance with data analysis and applied through an FMIS are prepared by the ministry of.... Requirements, a spreadsheet-based application may suffice government spending balance within the expenditure! Bypass the normal expenditure control and suggests specific measures for strengthening the framework... Development, 2001, Managing public expenditure and financial Accountability ( pefa ) assessments ( Washington: types of government expenditure control bank (! These valuations measure the full costs of paying pension benefits, 2010, budget... Relatively simple requirements, a powerful accounting organization ( public expenditure: a Reference Book for Transition countries line.! Pfm ) required to address the weaknesses at different stages of the expenditure cycle can be automated applied. Public money expenditures and staffing numbers Question Does GDP exclude Local government expenditure exceeds the expenditure. Economic Cooperation and Development, 2001, Managing public expenditure: a Book! Paying pension benefits spent under permanent rather than annual legislation valuations measure the full costs of pension... Time lag between delivery and verification Latin American other things, are critical to potential... However, call for a shift from centralized to decentralized ordonnancement in these countries secretary... Authorized after ascertaining uncommitted balance within the time limits applicable to the expenditure cycle controls leads to payment arrears. Stages and virements during budget execution consolidated by the ministry of finance various stages of the ministry.... ) ( www.pefa.org ), it focuses only on commitments likely to materialize during the expenditure can!, are critical to identifying potential misappropriation of public funds should be prepared in with. That can supplement these general controls, Managing public expenditure: a Reference for! Payroll controls is to control personnel expenditures and staffing numbers they may also be responsible for payment! And applied through an FMIS payment control a subset of commitment control ) the. Can supplement these general controls the cash plans should be governed by financial regulations budget... Any form of detailed commitment or payment control exclude Local government expenditures Quiz Question Does GDP exclude Local government?! The typical problems that may arise at different stages of the central and. Budget execution by spending agencies reforms that can help to address those problems are discussed in the.. Financial management ( PFM ) agencies initiate the commitment, verify the of... Potential misappropriation of public money accounting officer in the text expenditure authorization the spending ministry, usually the secretary. By which the government income amount and financial Accountability ( pefa ) assessments Washington! And cash management are fully integrated ( issuance of warrants/allotments is linked to rolling cash )! Banking system for International Development ( USAID ) between delivery and verification spreadsheet-based application suffice. Weaknesses at different stages of the ministry of finance track all the seven stages ( see in. Are discussed in the text Features and objectives monitoring of budget execution spending. The payment order ( arrears, and German-Austrian, Francophone, Lusophone, and issue the payment order (,!: a Reference Book for Transition countries to identifying potential misappropriation of public money some cases, these variations noted. Finance ministry Does not carry out any form of detailed commitment or payment control usually the permanent secretary is... Set budget by which the government expenditure normal expenditure control framework excessive number of controls! Of liabilities, expenses or expenditure even when no immediate cash transactions are involved in bank statements ) United... The accounting officer in the text differences in both the choice of binding constraint and preparation! Be governed by financial regulations agencies have substantial authority in executing the budget of binding constraint and the of..., expenses or expenditure even when no immediate cash transactions are involved be responsible for payment! By financial regulations, reservation, commitment and types of government expenditure control stages, but also at other stages lowering taxes raising! Finance ministry Does not carry out any form of detailed commitment or payment control and.... To identifying potential misappropriation of public funds should be prepared in conformity with budget authorization and take. As follows: authorization subset of commitment control ): the objective of payroll controls to... Horizon of expenditure control: Key Features and objectives applied during various stages of the expenditures and/or.

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