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What are the steps to execute the budget according to the efficient operating system? The steps to execute the budget according to the efficient o...

What are the steps to execute the budget according to the efficient operating system?

The steps to execute the budget according to the efficient operating system are: considering the revenues effectively received by the State Treasury and not including short-term credits or unpaid loans for revenues; and referring to actual payments, not exchange and reserve rates for expenses.

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Análise financeira do setor público
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Contabilidade de Custos Universidad Simón BolívarUniversidad Simón Bolívar

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To execute the budget according to the efficient operating system, the steps are as follows: 1. Consider the revenues effectively received by the State Treasury: This means taking into account the actual income received by the government, excluding short-term credits or unpaid loans for revenues. 2. Focus on actual payments for expenses: Instead of using exchange rates or reserve rates, the budget should be based on the actual payments made for expenses. This ensures accuracy and avoids potential discrepancies. By following these steps, the budget execution can be aligned with the principles of efficiency and accuracy in financial management.

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