Oregon Blue Book


Book Description







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.







Understanding Budget Development


Book Description

Budgets are financial plans that seek to estimate the future revenues and costs associated with an organizations various plans, programs, and objectives. Those organizations can often utilize different budgets for specialized purposes - but the principles used to prepare each variation are often similar. The most common budget employed by an organization is the operating budget - which seeks to outline the resources needed to carry out operations of a particular program, group of programs, or the organization's activities in general, for a given period of time (such as one year). Other budgets may plan for capital projects or cash flows (the expected timing of revenue inflows and outflows).This brief overview will discuss the fundamentals the organization's budgeting process.




General Explanations of the Administration's Revenue Proposals


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Budget options


Book Description







Local Budgeting


Book Description

Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.