Budget development and management within departments

The government sector has two budgeting processes. One, the State budget process, which draws together the Government’s estimates of revenue and expenditure for the budget year. This is called the external budget (in this report). The second, a departments’ own budget setting process, we have called the internal budget. This audit examined the efficiency and effectiveness of internal budgeting processes and practices within the Department of Education and Training and the Department of Infrastructure, with a focus on: the integration of internal budgeting processes with business planning; the development and management of internal budgets; monitoring and reviewing budget performance.

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