Parte one - Preparing the budget Chapter I: The concept of the budget act The spheres of the budget act Mandatory sphere of the budget act Exclusive sphere of the budget act Shared sphere of the budget act The annual budget act The budget Bill Appendixes to the budget Bill Administrative documents connected with the budget Bill Supplementary budget acts Applicable regime and rules Scope Presentation of budgetary documents Budgetary classifications Modernisation of budgetary documents Chpater II: Administrative preparation of the budget Reforming the budget procedure Traditional procedure An unsuitable procedure Important innovations Renewing the framework of the budget procedure Defining the budgetary strategy: from prospective budget drafts to the budget guideline letter Preparing the budget: from bilaterals to actual production of the budget bill Chapter III - Debate and vote on budget by parliament Voting procedure Deadlines Pre-eminence of the national assembly Examining both parts of the budget act Reducing the number of vote-headings The role of the finance committees Public reading of the budget Financial initiative of members of parliament Restrictions on voting public resources Restrictions on voting public expenditures Ban on "budgetary riders" Parliament control in practice Part two - Executing the state budget Chapter I: Execution of the annual budget act Budget execution conditions Separation of authorising officers and accountants functions Authorising officers Accountants Exceptions to ther principle of separation Budget execution procedures Execution of expenditure Appropriation movements during the year Government control over budget execution Value of the execution monitoring and forecasting tools Medium-term uses of the outturn forecast Chapter II: The budget execution audit Ex-ante audits The central financial audit Regional financial audit Audits during the execution phase The accountant's audit The general inspectorate of finance's audit Ex-post audit The government audit office The budgetary and financial disciplinary court Parliament's vote on the budget review act Chapter III - The budget review act Managing and analysing budget execution Players and methods Players Instruments Centralisation of accounts Summaty documents From the accountants revenue and expenditure Accounts to the general account of the finnace administration From the general account of the finance administration to the budget review Bill The budget review act Legal scope, drafting and content Debate and vote Scope of the parliamentary audit