text: (b)Course ofaction oftheSecretariat 21.30 Inaccordance withtheobjectives outlined above, theSecretariat will implement thefollowing courseofaction: (a)Preparation ofmethodologies forcivilservice survey anddatabasesto beestablished forhumanresource planning anddevelopment; (b)Preparation oftechnical guidelines on:(i)management development training; (ii)public service ethics; (iii)manpower planning forpublic service; (iv)retraining mechanisms; and(v)training oftrainers; (c)Technical co-operation activities, including advisory services, training andfieldprojects. SUBPROGRAMME 4.EFFECTIVE BUDGETARY SYSTEMS ANDRESOURCE MOBILIZATION FOR DEVELOPMENT (a)Objectives 21.31 Thelegislative authority forthepresent subprogramme derives fromEconomic andSocial Council resolution 1987/92 andEconomic andSocial Council decision 1989/114, paragraph (b)(i). 21.32 Inmanydeveloping countries, lackoftrained humanresources, weakness in thesystems andprocesses, heavydependence onanduncertainty aboutexternal resources fordevelopment funding andcompeting demands onlimited internal resources havereduced theeffectiveness ofbudgetary systems asthemain governmental framework fordevelopment. Thereisanincreasing realization that improvements inthebudgetary system areneeded forGovernments tobeabletoplan, allocate andmobilize resources fordevelopment. Thoseimprovements should aimat forging stronger linksbetween annual development goals, budgeting andcash planning, andcontrol systems. Asanintegral partofthiseffort, increased attention needstobegiventostrengthening taxadministration systems inorderto minimize theleakages thatnowoccurinthesystems. 21.33 Considerable uncertainties caused byinternal andexternal economic factors, aswellasnatural calamities, existinthenational economies. Expenditure planning should, interalia,takeintoaccount thoseuncertainties andthe processes should bestrengthened tointernalize them. Appropriate contingency mechanisms needtobedeveloped todealwithuncertainties. -9- Digitized by Dag Hammarskjöld Library21.34 Thespecific objectives ofthesubprogramme are: (a)Toassist developing countries instrengthening theirbudget systems as aneffective instrument forintensifying mobilization oftheirinternal resources towards achieving thegoalofincreasing self-reliance; (b)Tosupport theefforts ofdeveloping countries inaChieving reformin plan-budget harmonization, integrating recurrent anddevelopment budgets, enhancing bUdgetcapacities andestablishing arealistic budget calendar; (c)Toassist developing countries inimproving processes andinstruments of budgetary control, particularly forcontrolling publiccurrent expenditures, andin making adjustment tochange anduncertainty andcomputerization ofselective budgetary processes; (d)Tosupport theefforts ofdeveloping countries inimproving various aspects oftaxadministration. (b)Course ofaction oftheSecretariat 21.35 Intheareaofbudget formulation andimplementation, theSecretariat will undertake studies focusing onidentification ofspecific issues andelements for intensive anddetailed research, withaviewtopreparing guidelines for improvement aswellasdevelopment oftraining materials. 21.36 Intheareaoffiscal reforms andtaxadministration, empirical studies in selected developing countries oncritical needswillbeundertaken, workshops and seminars willbeorganized totestresearch findings anddevelop guidelines for improvement andpromotion ofintercountry co-operation andtraining programmes will bedeveloped.,
analysis: The text primarily focuses on the improvement of budgetary systems and resource mobilization for development in developing countries. It highlights the importance of strengthening tax administration systems, improving budgetary control processes, and enhancing budget capacities to achieve self-reliance. The text also mentions the need to internalize uncertainties and develop contingency mechanisms. These themes suggest that the text is related to economic development and budgetary management.