Share
Budget Issues: Budgeting Practices in West Germany, France, Sweden, and Great Britain: Afmd-87-8fs (in English)
U. S. Government Accountability Office ( ; U. S. Government Accountability Office ( (Author)
·
Bibliogov
· Paperback
Budget Issues: Budgeting Practices in West Germany, France, Sweden, and Great Britain: Afmd-87-8fs (in English) - U. S. Government Accountability Office ( ; U. S. Government Accountability Office (
$ 12.42
$ 14.75
You save: $ 2.33
Choose the list to add your product or create one New List
✓ Product added successfully to the Wishlist.
Go to My WishlistsIt will be shipped from our warehouse between
Monday, July 29 and
Tuesday, July 30.
You will receive it anywhere in United States between 1 and 3 business days after shipment.
Synopsis "Budget Issues: Budgeting Practices in West Germany, France, Sweden, and Great Britain: Afmd-87-8fs (in English)"
Pursuant to a congressional request, GAO provided information on the budgeting practices of West Germany, France, Sweden, and Great Britain, specifically: (1) whether their budgets are on a cash or accrual accounting basis; (2) whether they have unified budgets or separate capital and noncapital budgets; (3) how they fund capital and noncapital expenditures; and (4) whether they have balanced-budget requirements. GAO found that: (1) all of the countries have a unified, cash-basis budget; (2) although none of the countries has a separate capital budget, they each provide information in their budget documents on capital investment expenditures; (3) income and value-added taxes are the primary funding sources for capital and noncapital investments; (4) none of the countries earmarks funds from a specific source of revenues for capital investments; (5) Sweden, Great Britain, and France are permitted to have a budget deficit; and (6) West Germany is legislatively required to balance its current-year budget, and does so by borrowing to cover the difference between revenues and expenditures.
