PUB4870
ASSIGNMENT 6 PORTFOLIO 2025
UNIQUE NO. 354171
DUE DATE: 26 JANUARY 2026
, Public Financial Accountability
SUMMATIVE ASSESSMENT: PORTFOLIO
MODULE: PUB4870
Section A: Budget Integration and Fiscal Policies
1.1 Define budget integration and explain its significance in public financial
management.
Budget integration refers to the process of ensuring that all aspects of government
planning, budgeting, implementation, monitoring, and reporting are aligned and
coordinated within a single, coherent financial framework. It involves linking policy
priorities, strategic plans, operational plans, and budgets so that financial resources are
allocated and spent in line with government objectives. Budget integration also requires
that all revenues and expenditures are reflected comprehensively in the budget,
avoiding fragmented or parallel budgeting systems.
The significance of budget integration in public financial management lies in its ability to
promote efficiency, transparency, and accountability. When budgets are integrated,
decision-makers can clearly see how public funds support policy goals, which improves
prioritisation and resource allocation. Integrated budgets reduce duplication of
expenditure, prevent wastage, and enhance fiscal discipline by ensuring that spending
decisions are consistent with available resources. Furthermore, budget integration
strengthens oversight and control, as it enables accurate monitoring of performance and
outcomes, thereby improving service delivery and public trust in government financial
management.
1.2 Discuss how fiscal policies influence budget integration in the public sector.
Fiscal policies play a central role in shaping and influencing budget integration in the
public sector. Fiscal policy refers to government decisions regarding taxation, public
ASSIGNMENT 6 PORTFOLIO 2025
UNIQUE NO. 354171
DUE DATE: 26 JANUARY 2026
, Public Financial Accountability
SUMMATIVE ASSESSMENT: PORTFOLIO
MODULE: PUB4870
Section A: Budget Integration and Fiscal Policies
1.1 Define budget integration and explain its significance in public financial
management.
Budget integration refers to the process of ensuring that all aspects of government
planning, budgeting, implementation, monitoring, and reporting are aligned and
coordinated within a single, coherent financial framework. It involves linking policy
priorities, strategic plans, operational plans, and budgets so that financial resources are
allocated and spent in line with government objectives. Budget integration also requires
that all revenues and expenditures are reflected comprehensively in the budget,
avoiding fragmented or parallel budgeting systems.
The significance of budget integration in public financial management lies in its ability to
promote efficiency, transparency, and accountability. When budgets are integrated,
decision-makers can clearly see how public funds support policy goals, which improves
prioritisation and resource allocation. Integrated budgets reduce duplication of
expenditure, prevent wastage, and enhance fiscal discipline by ensuring that spending
decisions are consistent with available resources. Furthermore, budget integration
strengthens oversight and control, as it enables accurate monitoring of performance and
outcomes, thereby improving service delivery and public trust in government financial
management.
1.2 Discuss how fiscal policies influence budget integration in the public sector.
Fiscal policies play a central role in shaping and influencing budget integration in the
public sector. Fiscal policy refers to government decisions regarding taxation, public
