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					         FORM T-1


                          Training Session Plan- 6th/24
Training Title:

                                 Budget Execution
Training Date:                April 26 – 30, 2010
Location:                     EFI
Time:                         8.00am to 12 noon
Duration:                     4 Hours per day = 16 hours
Training Description:
Principles and practice of executing the approved annual budget (budget law and approved
annual budget of donors). The course will describe general procedures and show the
methodology of budget execution in RGC by presenting relevant laws and regulations.
Training Session Topics:
          Session                         Topics                      Sub-Topics

1. Framework of budget       Objective of budget            Stages of budget execution:
   execution                    execution                    authorization, commitment,
                               Budget law                   verification, payment
                                                             authorization, payment,
                               Budget execution system
                                                             accounting. Common problems
                               Over/or under spending       with budget execution.
                               Expenditure cycle            Illustrations from various
                               Reporting                    government systems and RGC
                                                             system.


2. Assuring financial        Authority and responsibility   Illustrate processes of budget
   compliance                   (Who’s in charge)            execution, responsibility of
                               Receipt of revenue           budget, commitment,
                               Release of funds             procurement plan, cash and
                               Commitment control           payment management process;
                                (Monitoring forward          and the principles of budget
                                commitment)                  report management (actual
                               Authorisation of payments,   against planned). The session
                                payments system and          also includes a discussion of
                                accounting                   payment system, compliance
                               Compliance control           control, internal/external audits
                               Internal/external audits     and payment budget law.
                               Achievement of budget
                                control by parliament
                                (payment budget law)
         FORM T-1


                           Training Session Plan- 6th/24
Training Title:

                                Budget Execution
3. Cash management and        Treasury function            Principles of cash planning and
   the treasury function      Cash management              management. Ensuring that
                               - Petty cash advance         expenditures are smoothly
                               - Advance payment            financed during the year.
                               - Direct payment             Advantages / disadvantages of
                              Management government        centralised cash management.
                              bank account                  The session also includes
                              Financial plan forecasting   discuss of treasury function,
                                                            management government bank
                                                            account, and procurement plan.



4. Exercises and group       Case study on budget           Participants may raise main
   study                     execution                      point of budget execution,
                                                            methods of budget execution.


                             Quiz on budget execution       The quiz will serve as a useful
                                                            revision of the key principles
                                                            covered on the course.
         FORM T-1


                              Training Session Plan- 6th/24
Training Title:

                                     Budget Execution
5. Bibliography:
   -   Law on Public Finance System, Krom No. 0508/016, Royal Palace and Royal Signature
       and Seal May 13, 2008.
   -   Sub-decree No.155/RGC, dated September 15, 2009 on Cash Advance Procedure for
       Current and Public Investment Budgets Expenditures.
   -   Managing Government Expenditure, chapter 6, 8 and 9, by Asian Development Bank
       1999, Salvatore Schiavo-Campo and Daniel Tommasi.
   -   Sub-decree No.81/RGC, dated November 16, 1995 on Finances Control Establishment
       for Public Expenditures at Line Ministries, Provincial/Autonomous Municipals, Towns
       and Administrative Public Organization.
   -   Sub-decree No.82/RGC, dated November 16, 1995 on General Regulation of Public
       Account.
   -   Guideline by Prakas No.944/MEF dated October 28, 2009 on Closing Public Budget
       Account (Revenue and Expenditure) and Consolidation the Achievement of Public
       Budget Account for 2009.
   -   Additional Circular, No.002/MEF dated May 26, 2009 on Cash Book Keeping of Cash
       Advance at the Line Ministries, Institution, and Provinces Municipals
       Departments/Entities.
   -   Circular No. 015/MEF, dated December 29, 2006 on the Reduction of Public Financial
       Controlling Procedure.
   -   Circular No. 001/MEF, dated January 20, 2005 on Strengthen Out of State Property
       List.
   -   Circular No. 005/MEF, dated February 24, 1996 on the Reduction of Public Financial
       Controlling Procedure.
   -   Sub-decree 14, on Promulgating of the Standard Procedure for Implementing the World
       Bank and the Asian Development Bank Assisted Projects, dated February 26, 2007
       (Financial Management Manual, Procurement Manual).
Ministry of Economy & Finance/Economic Finance Institute
ADB Grant: 0133-CAM Improve Public Financial Management Capacity in Rural Development Ministries

				
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