The budgeting software toolkit has been designed
around the budget database
previously described. It is "intranet deployed", which means that:
- Data and programmes are separate,
- Both data and programmes are located in the server only.
So, all users access (through the network) the same version of data and
programmes, which are maintained and backed up in a single place. This
deployment model will be recommended for all future application
software, as it is the easiest, the fastest and the most reliable way
of developing and maintaining distributed applications given the
currently available technologies.
The budget tool is made up of 3 modules:
The package is designed to be implemented in a network environment. All
modules share the same, unique, budget database. This database is
exportable to the Treasury information system. |
- The classification
module allows creating and modifying the classifications in
accordance with the integrity and consistency rules built in the
database. It is used to formalise the "links" between the
organisational and functional classifications, answering the question
"who is in charge of what?" In the future, it may be used to create and
manage the programmes and activities library
if a result-oriented planning and budgeting system is adopted. If not, it allows by-passing the programme/activity component
of the budgeting process (to this effect, transparent, non-significant "dummy" programmes and activities may be automatically
created in one pass). At programme start-up, the linked budget
database is analysed to check whether it entails significant programmes
(i. e. not dummies). If not, the "PROGRAMMES" button in the main menu
will be grayed.
- The budget data
entry utility allows the spending units and the MoF Budget
Sector to enter and modify the budget lines according to the
classifications produced using the classification module. As the
database is shared and entails integrity and consistency rules, the
classification codes and titles may be modified at any time: the budget
under preparation will be updated automatically. The system entails three steps: initial submissions, revised budget,
final budget.
There is provision in the database structure for budget supplements
(positive or negative) during the fiscal year. The programme will have
a context-sensitive behaviour, depending
on whether significant or dummy programmes exist for the selected
intersection between the Functions and the Organisations. So, if we are
in a transitional phase where only
non-significant (dummy) programmes/activities are used, they will be totally silent, transparent and invisible.
- The budget presentation
module allows producing a large range of predefined or
user-tailored reports and graphic charts to:
- Review the budget under preparation or parts of it,
- Provide the spending units with feedback documents on their
revised submissions,
- Submit the draft budget to the Cabinet and to the Parliament
- Publish the final budget
- Export the final budget to the Treasury information system
for implementation.
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When starting the software, or at any time while using it, the
user may select language 1 (Montenegrin) or language 2 (English).
The database only is bilingual: the software itself has an
English interface only. So, the contents of the database may be
displayed or printed in user-selected language, but application
commands are always in English.
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Authorised users within the Ministry of Finance may
access the Classification utility from this page. 
Authorised
users within the Ministry of Finance may access the Yellow Book utility
from this page. 