Guidelines for Public Expenditure Management PDF Download

Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84

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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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192603
Category :
Languages : en
Pages : 497

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Book Description
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: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1557755418
Category : Business & Economics
Languages : en
Pages : 56

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Book Description
Public expenditure policy, together with efforts to raise revenue,is at the core of efficient and equitable adjustment. Public expenditureproductivity has critical implications for fiscal adjustment, particularly as the competition for limited public resources intensifies.By providing a framework for defining and analyzing public expenditureproductivity and unproductive expenditures, this pamphlet discusseshow economic policymakers may approach these issues.

Author: Mr. M. Cangiano
Publisher: International Monetary Fund
ISBN: 1475512198
Category : Business & Economics
Languages : en
Pages : 468

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Book Description
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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264268928
Category :
Languages : en
Pages : 162

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Book Description
This report examines the influence of trust on policy making and explores some of the steps governments can take to strengthen public trust.

Author: Sailendra Pattanayak
Publisher: International Monetary Fund
ISBN: 1513574639
Category : Business & Economics
Languages : en
Pages : 32

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Book Description
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: Howard G. Schaller
Publisher: Routledge
ISBN: 1317310993
Category : Business & Economics
Languages : en
Pages : 213

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Book Description
In 1962, the Committee on Urban Economics held a conference on public expenditure decisions in order to promote analysis of the issues facing the public sector of the urban economy. Originally published in 1965, this report pulls together key papers presented at this conference discussing issues such as urban services, the patterns of public expenditure and the quality of government services in urban areas to draw conclusions on the difficulties of analysis and how economic tools could be utilised more effectively to solve these difficulties. This title will be of interest to students of environmental studies and economics.

Author: A. Premchand
Publisher: International Monetary Fund
ISBN: 9781557753236
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
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.

Author: Greg G. Chen
Publisher: CQ Press
ISBN: 1483370704
Category : Political Science
Languages : en
Pages : 385

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Book Description
The thoroughly updated and expanded Second Edition of Greg G. Chen, Lynne A. Weikart, and Daniel W. Williams’ Budget Tools: Financial Methods in the Public Sector brings together scores of exercises that will take students through the process of public budgeting, from organizing data through analysis and presentation. This thoroughly revised text has been restructured – it now has 30 compact modules to focus on individual skills and enhance flexibility, and is reorganized to cover more straightforward skills early in the book and more complex tools later on. Using budgets from all levels of government as well as from nonprofit organizations, the authors give students the opportunity to work with real budgeting data to cover a range of topics and skills.Budget Tools provides instruction in the techniques and implementation of budgeting skills at a granular level to support a wide range of approaches to teaching the subject.

Author: Salvatore Schiavo-Campo
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 556

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Book Description
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.