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https://ec.europa.eu/europeaid/budget-support-0_en
Budget support involves the direct transfer of funds to a partner country’s budget where they can be managed using national systems. The way EuropeAid transfers funds to recipient governments – and the types of budget support – is further explained in ' Budget support and dialogue with partner countries' .
https://ec.europa.eu/europeaid/sites/devco/files/programming-guide-strategy-papers-sector-budget-support-200811_en_2.pdf
EUROPEAN COMMISSION Programming Guide for Strategy Papers Programming Fiche Sector Budget Support Date: November 2008 The Mid-Term Review is the critical step in the programming cycle during which the relevance of the response strategy is reviewed against an update of the policy objectives and
https://www.odi.org/resources/docs/5575.pdf
Sector Budget Support In Practice - Literature Review 1 1. Introduction 1. This literature review sets out to summarise the available published literature on the operation of Sector Budget Support (SBS) in practice, with specific reference to the proposed study questions so as to directly inform the broader study.
http://www.oecd.org/dac/evaluation/dcdndep/Methodological%20approach%20BS%20evaluations%20Sept%202012%20_with%20cover%20Thi.pdf
2 Methodological approach for evaluating budget support 8 ... strategies and spending actions of the partner government so as to achieve sustainable national and/or sector ... The definition of BS and the objective of BS evaluations are presented in the two following sections of this first
https://docs.microsoft.com/en-us/dynamics365/finance/public-sector/posting-definitions-public-sector
For public sector organizations, original budget balances are recorded as either appropriations for expenses or estimated revenues. The original budget balances are used to track available budget balances against expenditures and the actual revenues that are collected. ... A posting definition is created to support the recording of budget ...
https://en.wikipedia.org/wiki/Sectoral_balances
Sectoral balances analysis states that as a matter of accounting, it follows that government budget deficits add net financial assets to the private sector. This is because a budget deficit means that a government has deposited more money into private bank accounts than it has removed in taxes.
https://www.who.int/healthsystems/topics/financing/healthreport/14GBSpaperFINAL.pdf
General budget support – has it benefited the health sector? World Health Report (2010) Background Paper, No14 Adelio Fernandes Antunes§1, Ke Xu§2, Chris D. James2, Priyanka Saksena2, Nathalie Van de Maele2, Guy Carrin3 and David B. Evans2 1 Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH German Technical Cooperation. Part of the
https://norad.no/om-bistand/publikasjon/2009/donor-definitions-of-and-practices-in-providing-budget-support--with-particular-reference-to-sector-budget-support/
The report also includes some of the findings and conclusions of the workshop itself. The purpose of this report is to clarify the definition of sector budget support (SBS) as opposed to general budget support (GBS), and review and discuss donors' practices with regard to the two budget support modalities, with particular respect to SBS.
https://norad.no/en/toolspublications/publications/2009/donor-definitions-of-and-practices-in-providing-budget-support--with-particular-reference-to-sector-budget-support/
The OECD/DAC definition of sector budget support is not representative for many of the SPA donor's own definitions and practices. Nevertheless, work is in progress both in the OECD/DAC, the SPA, as well as by many of the donors, to clarify the definition of SBS and establish criteria for application.
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