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Managing Public Expenditure A Reference Book for Transition Countries

Author : OECD
Publisher : OECD Publishing
Page : 497 pages
File Size : 35,67 MB
Release : 2001-03-20
Category :
ISBN : 9264192603

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Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.

Managing Government Expenditure

Author : Salvatore Schiavo-Campo
Publisher :
Page : 556 pages
File Size : 20,77 MB
Release : 1999
Category : Budget
ISBN :

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This is a comprehensive manual, based on a sound conceptual foundation but with a deliberate operational thrust, covering the entire public expenditure management cycle--from multiyear expenditure programming and budget formulation through budget execution, audit, and evaluation.

Guidelines for Public Expenditure Management

Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 84 pages
File Size : 17,40 MB
Release : 1999-07-01
Category : Business & Economics
ISBN : 9781557757876

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Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

The International Handbook of Public Financial Management

Author : Richard Allen
Publisher : Springer
Page : 1125 pages
File Size : 48,24 MB
Release : 2013-08-15
Category : Business & Economics
ISBN : 113731530X

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The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Public Expenditure Management Handbook

Author :
Publisher : World Bank Publications
Page : 177 pages
File Size : 45,65 MB
Release : 1998-01-01
Category : Fiction
ISBN : 9780821342978

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Printed on Demand. Limited stock is held for this title. If you would like to order 30 copies or more please contact [email protected] Contact [email protected], if currently unavailable. Public expenditure issues are encountered wherever there is a discussion of government, the public sector, and development. Over the years, the World Bank has invested considerable resources in analyzing public expenditures and the impacts of different interventions on sustainable development. This handbook provides a broad framework for thinking about public expenditure management and how it affects budgetary outcomes. It highlights the fact that good analysis and sound policy are not enough to ensure sound and sustainable development outcomes. Of particular interest is the concept of three levels of budgetary outcomes - aggregate fiscal discipline, strategic prioritization, and operational performance.

Issues and New Directions in Public Expenditure Management

Author : A. Premchand
Publisher : International Monetary Fund
Page : 42 pages
File Size : 32,54 MB
Release : 1996-11-01
Category : Business & Economics
ISBN : 1451854560

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The public expenditure management system is in a state of flux. Traditional approaches of expenditure management have serious limitations in addressing current and future tasks. The new approaches toward improved expenditure management, which emphasize the creation of task-oriented agencies, performance agreements, and competitive tendering and contracting, have considerable potential in meeting the tasks. But it is essential to address the detailed operational aspects of these new approaches so that they do not contribute to a shadow government or a government that continues to be weak in regard to contracts and third-party transactions.

Public Expenditure Management

Author : A. Premchand
Publisher : International Monetary Fund
Page : 300 pages
File Size : 36,62 MB
Release : 1993-03-15
Category : Business & Economics
ISBN : 9781557753236

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This book, by A. Premchand, a former Assistant Director of IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects, ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and formerly centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery.

Expenditure Control

Author : Sailendra Pattanayak
Publisher : International Monetary Fund
Page : 32 pages
File Size : 49,17 MB
Release : 2016-04-20
Category : Business & Economics
ISBN : 1513574639

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This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.

Public Financial Management and Its Emerging Architecture

Author : Mr. M. Cangiano
Publisher : International Monetary Fund
Page : 468 pages
File Size : 49,17 MB
Release : 2013-04-05
Category : Business & Economics
ISBN : 1475512198

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The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch