Managing Money and Discord in the UN


Book Description

How do international organizations in the United Nations system put together their budgets? What is the role of complex principals - most notably member states - and the complex agents in the bureaucracies of international organizations in budgeting processes? And what does a focus on budgeting tell us about the changing nature of the system of international organizations? This book provides answers to these questions through a detailed examination of budgeting in the UN system. The analysis draws on both quantitative and qualitative observations for a total of 22 UN system organizations and detailed case studies for the United Nations, ILO, UNESCO, and WHO. The findings demonstrate the importance of three key organizational outcomes-- proceduralization, routinization, and budgetary segmentation - as international organizations grapple with managing discord over priorities as a result of complex principal-- agent constellations. Contrary to a common view of international bureaucracies as pathological organizations, core budget routines are mostly successfully maintained. However, principal constellations become more complex, notably through the rise of voluntary contributions and non-state donors; budgetary segmentation advances, in some cases even leading to the setting up of new international organizations; and budgeting and resource mobilization become ever more intertwined. As a consequence, the capacity of international bureaucracies to fulfil their budgeting responsibilities is stretched to the limits and beyond. Transformations in Governance is a major academic book series from Oxford University Press. It is designed to accommodate the impressive growth of research in comparative politics, international relations, public policy, federalism, and environmental and urban studies concerned with the dispersion of authority from central states to supranational institutions, subnational governments, and public-private networks. It brings together work that advances our understanding of the organization, causes, and consequences of multilevel and complex governance. The series is selective, containing annually a small number of books of exceptionally high quality by leading and emerging scholars. The series is edited by Liesbet Hooghe and Gary Marks of the University of North Carolina, Chapel Hill, and Walter Mattli of the University of Oxford.




Ilc 76 - Record of Proceedings


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.




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.




Advisory Committee on Administrative and Budgetary Questions


Book Description

This report details the provisions of the proposed budget estimates for specific activities under a given period. In addition, it examines budgets submitted by the Secretary-General; advises on administrative and budgetary matters including proposals for financial arrangements with specialized agencies; and reports to the General Assembly on auditors accounts of the Untied Nations.




Programme budget 2022–2023


Book Description







Public Sector Accounting and Budgeting for Non-Specialists


Book Description

Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.