Guidelines for Public Expenditure Management


Book Description

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.







Programme and Budget


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Programme budget 2022–2023


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Radiological Crime Scene Management


Book Description

Radiological crime scene management is the process used to ensure safe, secure, effective and efficient operations at a crime scene where nuclear or other radioactive materials are known, or suspected, to be present. Managing a radiological crime scene is a key part of responding to a nuclear security event. Evidence collection at radiological crime scenes may share a wide range of characteristics with that at conventional crime scenes, such as evidence search patterns, geographical scene modelling and evidence recording, whether or not explosives are involved. This publication focuses on the framework and functional elements for managing a radiological crime scene that are distinct from any other crime scene. It assumes that States have a capability for managing conventional crime scenes.




Budgeting for the Military Sector in Africa


Book Description

In this comprehensive study, 15 African experts describe and analyse the military budgetary processes and degree of parliamentary oversight and control in nine countries of Africa, spanning across all the continent's sub-regions. Each case study addresses a wide range of questions, such as the roles of the ministries of finance, budget offices, audit departments and external actors in the military budgetary processes, the extent of compliance with standard public expenditure management procedures, and how well official military expenditure figures reflect the true economic resources devoted to military activities in these countries.