Em documento recente disponível aqui, a OCDE diz, nomeadamente, o seguinte quanto à excução orçamental (vai no original em inglês e tudo...):
" 7. Budget execution should be actively planned, managed and monitored.
a) • Once authorised by parliament, the budget allocations should be implemented fully and faithfully by the agencies of government, with oversight throughout the year by the CBA and line ministries as appropriate.
b) • Cash disbursements should be profiled, controlled and monitored prudently, and the roles, responsibilities and authorisations of each institution and accountable person should be clearly regulated. A single, centrally-controlled treasury fund for all public revenues and expenditure is an effective mechanism for exercising such regulation and control; special-purpose funds, and ear-marking of revenues for particular purposes, should be kept to a minimum.
c) • Parliamentary authorisations should allow ministries and agencies some limited flexibility to reallocate funds throughout the year in the interests of effective management and value-for- money, consistent with the broad purpose of the allocation. Such flexibility can be facilitated through streamlining of very detailed line items, or through devolved authorisation for managing reallocations among line items (virement). More significant reallocations, e.g. involving large sums or new purposes, should require fresh parliamentary authorisation.
d) • Budget execution reports, including in-year and audited year-end reports, are fundamental to accountability. Such reports, if well-planned and -designed, can yield useful messages on performance and value-for-money to inform future budget allocations (see also point 8 below). "
Gosto particularmente da alínea c) ... (ênfases adicionadas por mim - AS). A parte sublinhada é particularmente importante pois evita que o se verifique o princípio "o Parlamento põe e o Ministro dispõe!" ou, que vai dar no mesmo, "O Parlamento aprova o que quer e os Ministros fazem o que querem!"