1. The Rail Track Analogy Ties
Each side of a set of railroad tracks supports a different wheel of the train
The ties between the tracks keep them coordinated
Ties
Track
Track

2. The Rail Track Analogy BA’s two tracks are: Budget Formulation and
Budget Execution

3. The Rail Track Analogy
The BA train never runs on only one track

4. The Rail Track Analogy
The ties of laws and apportionment help execution to follow formulation.
And ties of data help formulation to follow execution.

5. The Rail Track Analogy
Budget monitoring reports are one link between formulation and execution

6. The Rail Track Analogy
Monitoring reports compare budget formulation to budget execution

7. Information Ties These Tracks Together Through the Budget Year
Information Ties:
Treasury Budget Execution Data
Site Visits
Telephone Contacts
Monitoring Reports
Formal Evaluations
Audits
News Reports
Audit
Data
Visits
Telephone Calls
Monitoring Reports

8. Examples of Formulation Activities performed by Analysts
1. Calculating the Base for an activity or program
2. Preparing and sending clear budget instructions to spending units
3. Answering questions from spending units

9. More Formulation Activities
4.Transmitting budget allocation ceilings
5.Reviewing formal Budget Requests
6. Analyzing appeals for more money above the allocations

10. More Formulation Activities
7. Devising spending options
8. Preparing materials and answering questions for Government and Parliament as they enact the new budget

11. The Fiscal Note Task
Preparing cost/revenue estimates for new proposals that are made after the budget for the year has been enacted
Many countries call this a fiscal note, because it is added to the proposal when it is officially introduced

12. Budget Execution Tasks
For Analysts

13. Making regular calls to spending units to stay informed

14. Checking payments system (treasury) releases of appropriated funds

15. Reviewing budget change requests
These are often done on official formats

16. Monitoring spending unit progress reports
Many budget execution systems require monthly or quarterly reports of expenditures and results

17. Studying audits

18. Following media reports on programs or activities
From newspapers, magazines, TV and Internet

19. Devising long term evaluations of that can be used in future years
The analyst often seeks outside sources for these major reviews, including:
- audit reports
- university studies
- volunteer researchers
- consultants
- International
agencies

20. Making Field Visits