The Summary of FY 2013 Final Accounts Analysis is the last of the 11-volume FY 2013 Final Accounts Analysis Series. Tailored to the needs of users, this report summarizes volumes 2 through 10 of the series, which address ministry-specific analysis, top-down budgeting analysis, and so on, and makes specific recommendations for the Special Committee on Budget and Accounts in its review of the government’s final accounts.
Part I Top-down Analysis addresses economic conditions, fiscal management, and results of public finance management for 2013 that were covered in the FY 2013 Final Accounts Analysis for Top-down Budgeting. Major topics for analysis included government financial statements, fund financial statements, projects funded by supplementary budgets, expenditure adjustments to cover deficits, projects with inactive annual budget execution, final accounts for new fiscal projects, misappropriation of budgets, and projects of which budgets are allocated on an ad-hoc basis.
Part II Analysis by Area outlines, in two or three pages, the fiscal resource allocation, key issues, and next steps for fiscal management for 12 areas addressed in the FY 2013 Final Accounts Analysis by Area I and II: health, welfare, and labor; education; culture, sports, and tourism; environment; R&D; industry, SMEs and energy; SOC; agriculture, fishery, and food; national defense; diplomacy and unification; public order and safety; and general public administration.
Part III Analysis by Ministry summarizes current states, analysis details, and matters to be considered during review for 405 subjects contained in the five-volume FY 2013 Final Accounts Analysis by Ministry for each involved standing committee of the National Assembly.
Part IV Recommendations for Correction outlines problems and recommended corrections for all issues identified during the FY 2013 final accounts analysis so that they can be used during final account reviews by standing committees of the National Assembly and the Special Committee on Budget and Accounts.
Part I Top-down Analysis addresses economic conditions, fiscal management, and results of public finance management for 2013 that were covered in the FY 2013 Final Accounts Analysis for Top-down Budgeting. Major topics for analysis included government financial statements, fund financial statements, projects funded by supplementary budgets, expenditure adjustments to cover deficits, projects with inactive annual budget execution, final accounts for new fiscal projects, misappropriation of budgets, and projects of which budgets are allocated on an ad-hoc basis.
Part II Analysis by Area outlines, in two or three pages, the fiscal resource allocation, key issues, and next steps for fiscal management for 12 areas addressed in the FY 2013 Final Accounts Analysis by Area I and II: health, welfare, and labor; education; culture, sports, and tourism; environment; R&D; industry, SMEs and energy; SOC; agriculture, fishery, and food; national defense; diplomacy and unification; public order and safety; and general public administration.
Part III Analysis by Ministry summarizes current states, analysis details, and matters to be considered during review for 405 subjects contained in the five-volume FY 2013 Final Accounts Analysis by Ministry for each involved standing committee of the National Assembly.
Part IV Recommendations for Correction outlines problems and recommended corrections for all issues identified during the FY 2013 final accounts analysis so that they can be used during final account reviews by standing committees of the National Assembly and the Special Committee on Budget and Accounts.