Author : OECD
Publisher : OECD Publishing
Page : 497 pages
File Size : 15,43 MB
Release : 2001-03-20
Category :
ISBN : 9264192603
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.
Author : Salvatore Schiavo-Campo
Publisher :
Page : 556 pages
File Size : 17,50 MB
Release : 1999
Category : Business & Economics
ISBN :
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.
Author : Sailendra Pattanayak
Publisher : International Monetary Fund
Page : 32 pages
File Size : 41,47 MB
Release : 2016-04-20
Category : Business & Economics
ISBN : 1513574639
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.
Author : John Wanna
Publisher : Routledge
Page : 279 pages
File Size : 25,99 MB
Release : 2020-07-28
Category : Political Science
ISBN : 1000246493
How do Australian governments budget? How well do they spend and manage our money? Governments seem to be locked in a constant struggle with the problems of budgeting. Cabinet never has enough resources to go around, and while some agencies 'guard' public expenditure, others find endless ways to make new claims on budgets. Managing Public Expenditure in Australia provides the first systematic analysis of government budgeting and the politics of the budgetary process. Drawing on extensive original sources, the authors examine debates and reforms in public finance from Whitlam and Fraser to Hawke, Keating and Howard, and assess their impacts on policy development. In tracking the way governments actually spend money, Managing Public Expenditure in Australia provides an alternate and complementary political history of federal government over the past forty years. This book also includes accessible discussions on topics such as budget theory, financial management in government, and debt and deficit reduction. An explanation of new resource management techniques and initiatives help to illuminate the ongoing changes to budget and expenditure management practices. This is an essential purchase for students, teachers and practitioners of public finance, and for anyone involved in the continuing debate over the nature and role of the public sector.
Author : John Wanna
Publisher :
Page : 298 pages
File Size : 25,18 MB
Release : 2003
Category : Budget process
ISBN :
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 84 pages
File Size : 13,52 MB
Release : 1999-07-01
Category : Business & Economics
ISBN : 9781557757876
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.
Author : A. Premchand
Publisher : International Monetary Fund
Page : 556 pages
File Size : 22,61 MB
Release : 1989-03-15
Category : Business & Economics
ISBN : 9780939934256
This book, written by A. Premchand, offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, procedures, and processes of budgeting with illustrative material drawn from the experiences of industrial and developing countries.
Author : OECD
Publisher : OECD Publishing
Page : 193 pages
File Size : 45,40 MB
Release : 2009-05-18
Category :
ISBN : 9264076824
Public expenditure control has become a central element of economic policy in many countries. This report analyses budget practices and some recent innovations from the point of view of senior public servants in the central budget offices of ...
Author : Richard Allen
Publisher : Springer
Page : 1125 pages
File Size : 14,97 MB
Release : 2013-08-15
Category : Business & Economics
ISBN : 113731530X
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.
Author : Mr. M. Cangiano
Publisher : International Monetary Fund
Page : 468 pages
File Size : 24,16 MB
Release : 2013-04-05
Category : Business & Economics
ISBN : 1475512198
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
