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 PPBS CYCLE

We are here

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 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

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 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

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 Presentation Summary

SECTION III- BUDGETING PHASE

Meaning of budget
Charecteristics of budgets
Approaches (abording) to budgeting

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 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