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Compare and Contract the Budget Processes and Systems of Fiscal Accountability in Presidential and Parliamentary Systems of Government.

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Compare and Contract the Budget Processes and Systems of Fiscal Accountability in Presidential and Parliamentary Systems of Government.
Comparative Public Administration

PROJECT

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

Student: Lyn Marie James

Abstract

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 that exists in countries such as the United Kingdom.
The different forms of budgets are discussed including their advantages and disadvantages, with particular reference to the degree of the legislature’s political control over the executive in the budget process. Specific areas of budgetary control by the legislature are identified - mainly those exercised prior to the adoption of the annual budget and various factors that determine the power of the legislature to shape the annual budget.
The budget cycle and its various stages are identified in the context of the role of political institutions on fiscal outcomes of the budgetary process. Key challenges to public budgeting systems in presidential and parliamentary systems are examined to discover factors such as how to retain the advantages of strong executive authority required to ensure fiscal discipline and sound public finance management while providing the institutional checks and balances that guarantee accountability, ensure restraint and prevent corruption (Santiso, 2005).
The paper concludes with a discussion on the way forward with respect to strengthening the independence and performance of oversight institutions, civil society oversight and fiscal



Bibliography: Blondal, J. R. (2001). Budgeting in Canada. OECD Journal on Budgeting , 1 (2). Blondal, J. R.-J. (2003). Budgeting in the United States. OECD Journal on Budgeting , 3 (2). Blondal, J. R.-S. (2008). Budgeting in Australia. OECD Journal on Budgeting , 8 (2). California Department of Finance. (1998, February 24). History of Budgeting. Retrieved March 13, 2010, from California Department of Finance Website: www.dof.ca.gov/fisa/bag/history.htm Hogye, M Kaminsky, E. B.-Z. (1997). On the Comparison of Presidential and Parliamentary Governments. Presidential Studies Quarterly , 27 (2). Lee, R. D. (2009). Public Budget Systems, Eighth Edition. Penn State, Pennsylvania, U.S.A: Jones and Bartlett Publishers. Lienert, I. (.-K.-A. (2004). The Legal Framework for Budget Systems - An International Comparison. OECD Journal On Budgeting , 4 (#3). Lienert, I. (June 2005). Who Controls the Budget: The Legislature or the Executive? International Monetary Fund, Fiscal Affairs Department. France: IMF Working Papers. Meyer, S. a. (1998). Legislative Influences in Japanese Budgetary Politics. Public Choice 94 , 267-998. Oppenheimer, B. I. (1983). How Legislatures Shape Policy and Budgets. Legislative Studues Quarterly , Volume 8 (No. 4). Rubin. (1992). Budgeting: Theory, Concepts, Methods, Issues. Illinois. Rubin, I. (1990). The Politics of Public Budgeting. In I. B. Rubin, The Politics of Public Budgeting (pp. 1-28). NJ: Chatham House Publishers. Schick, A. (1999). A Contempory Approach to Public Budgeting. International Bank for Reconstruction and Development. Schick, A. (2002a). The Federal Budget Politics, Policy, Process. Washington: Brookings institution. Shuman, H. E. (1992). Politics and the Budget: The Struggle Between the President and the Congress, 3rd Edition. New Jersey: prentice Hall. Stapenhurst, R. (2004). The Legislature and the Budget. Washington, DC: World Band Institute. Tyer, C. a. (n.d.). Public Budgeting in America: A Twentieth Century Retrospective. Retrieved 03 24, 2010, from http://www.ipspr.sc.edu/publication/Budgeting_In_America.htm Wehner, J Wildavsky, A. B. (1986). Budgeting: a comparative theory of budgetary processes. Transaction Publishers. [ 2 ]. Santiso, Carlos: Fiscal Governance and Budget Oversight – Strengthening the Accountability Cycles of the Budget Process, Workshop on Corruption in Public Finance Management, Norway, February 16-17, 2005 [ 3 ] [ 8 ]. Lee, Robert D., Johnson, Ronald Wayne and Joyce, Phillip G., Public Budgeting Systems. 8th Edition (2008), pg. 1 [ 9 ] Shuman, Howard E. (1992), Politics and the Budget: The Struggle Between the President and the Congress, 3rd Edition [ 12 ] [ 13 ]. Lienert, Ian (2005), Who Controls the Budget: The Legislature or the Executive? IMF Working Paper [ 14 ]

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