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Potential entry points for integrating the green dimension along the budget cycle include⁽¹⁾ :

• • Strategic Planning and Fiscal Framework: medium term fiscal frameworks (MTFFs), fiscal risk assessments and fiscal strategies.
  • Budget preparation: budget circular, policy impact assessments, budget tagging (to compare allocations vis-à-vis policy objectives), medium-term budgetary frameworks.
  • Budget execution, accounting and reporting: adapting chart of accounts and financial management information system (FMIS), expenditure tagging⁽²⁾ (to compare actual vs planned spending), greening public procurement and public investment management systems.
  • Control and audit: internal and external audits, oversight bodies.

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