The role of the legislative authority in the preparation of the general budget.

Document Type : Original Article

Author

Faculty of Law - Mansoura University

Abstract

There is no doubt that the importance of the state's general budget as a financial tool used by countries in drawing, determining and implementing their financial policy and managing their financial resources to finance their social and economic projects and programs, and due to this importance, the constitutions of countries have given the issue of the general budget special importance and required its approval by the legislative authority in its capacity as the representative of the people and the watchdog over the performance of the government so that the adoption of this budget by the legislative authority is tantamount to an endorsement of priorities, programs, projects and financial commitments  However, the legislative authority in exercising this role is not free of all value, but is determined by a number of legislative, technical and procedural frameworks governing the subject of the state's general budget since the stage of its preparation by the government through its approval by the executive authority, which has been referred and discussed with the legislative authority until the issuance of the law of its adoption. The stage of preparing and preparing the state's general budget is one of the most important stages, which is the first stage of the budget cycle, and that financial and economic jurisprudence has made great importance to the subject of preparing the budget, because it highlights a remarkable and clear development of the extent of the impact of the body that allocates the preparation of the budget on the components of the budget and the trends it contains, despite the existence of the general framework for financial and economic policy that governs these components and trends. The subject or stage of preparing the state's general budget shows the extent of the attention paid by the concerned authorities in the legislative and executive authorities to the economic and social approach and the extent of correspondence between the draft general budget and the requirements of the government's policy and general philosophy.

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