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Issues and New Directions in Public Expenditure Management

Issues and New Directions in Public Expenditure Management
Author: A. Premchand
Publisher: International Monetary Fund
Total Pages: 42
Release: 1996-11-01
Genre: Business & Economics
ISBN: 1451854560

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The public expenditure management system is in a state of flux. Traditional approaches of expenditure management have serious limitations in addressing current and future tasks. The new approaches toward improved expenditure management, which emphasize the creation of task-oriented agencies, performance agreements, and competitive tendering and contracting, have considerable potential in meeting the tasks. But it is essential to address the detailed operational aspects of these new approaches so that they do not contribute to a shadow government or a government that continues to be weak in regard to contracts and third-party transactions.


New Directions in Budget Theory

New Directions in Budget Theory
Author: Irene Rubin
Publisher: SUNY Press
Total Pages: 222
Release: 1988-01-01
Genre: Political Science
ISBN: 9780887066245

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This collection is the first book-length work in many years to provide new theoretical direction to budget theory. Written by several of the most respected people in budgeting, including Allen Schick, Naomi Caiden, and Lance LeLoup, it explores such current topics as the scope of budgeting, the degree and source of variation in budgeting, and changes in budgeting process over time. New Directions will help to build a framework that is less confining than incrementalism, and will stimulate and guide future research. Some of the essays deal with the implications of looking at budgeting from a multi-year perspective, and the importance of allocating sources other than money (such as personnel ceilings); others pose questions about what a budget theory should look like, and how many budget theories are needed.


Student Affairs Budgeting and Financial Management in the Midst of Fiscal Crisis

Student Affairs Budgeting and Financial Management in the Midst of Fiscal Crisis
Author: Lori E. Varlotta
Publisher: John Wiley & Sons
Total Pages: 99
Release: 2011-10-13
Genre: Education
ISBN: 1118183703

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This volume is designed to help senior student affairs officers navigate through uncertain economic times. After a broad review of budget models and the leadership potential of the senior officer, we look at the role of student affairs officers in difficult budgeting decisions from several perspectives--from small, private colleges to the experiences of twelve senior student affairs officers at public universities. One chapter describes general revenue-generating and cost-saving strategies that student affairs divisions may consider during cutbacks; another focuses on key aspects of developing a comprehensive communication strategy: a third presents a case study of a single institution through the eyes of the vice president for student affairs. This volume ends with a summary survey of the authors' observations, conclusions, and advice. This is the 129th volume of the Jossey-Bass higher education quarterly report series New Directions for Student Services. An indispensable resource for vice presidents of student affairs, deans of students, student counselors, and other student services professionals, New Directions for Student Services offers guidelines and programs for aiding students in their total development: emotional, social, physical, and intellectual.


Expenditure Control

Expenditure Control
Author: Sailendra Pattanayak
Publisher: International Monetary Fund
Total Pages: 32
Release: 2016-04-20
Genre: Business & Economics
ISBN: 1513574639

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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.


Public Financial Management and Its Emerging Architecture

Public Financial Management and Its Emerging Architecture
Author: Mr. M. Cangiano
Publisher: International Monetary Fund
Total Pages: 468
Release: 2013-04-05
Genre: Business & Economics
ISBN: 1475512198

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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


Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
Total Pages: 84
Release: 1999-07-01
Genre: Business & Economics
ISBN: 9781557757876

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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.


Public Sector Reform

Public Sector Reform
Author: Jan-Erik Lane
Publisher: SAGE
Total Pages: 322
Release: 1997-12-12
Genre: Political Science
ISBN: 085702616X

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Deregulation, privatization and marketization have become the bywords for the reforms and debates surrounding the public sector. This major book is unique in its comparative analysis of the reform experience in Western and Eastern Europe, Australia, New Zealand and Canada. Leading experts identify a number of key factors to systematically explain the similarities and differences, map common problems and together reflect on the future shape of the public sector, exploring significant themes in a lively and accessible way.


Public Spending in the 20th Century

Public Spending in the 20th Century
Author: Vito Tanzi
Publisher: Cambridge University Press
Total Pages: 316
Release: 2000-06-05
Genre: Business & Economics
ISBN: 9780521664103

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After a detailed account of reform experiences in several countries and the public debate regarding government reform, the study closes with an outlook on the future role of the state, a period when globalization may require and people may want "leaner" but not "meaner" states."--Jacket.


Managing Public Expenditure A Reference Book for Transition Countries

Managing Public Expenditure A Reference Book for Transition Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 497
Release: 2001-03-20
Genre:
ISBN: 9264192603

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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.


Strategic Decisionmaking in Cabinet Government

Strategic Decisionmaking in Cabinet Government
Author:
Publisher: World Bank Publications
Total Pages: 64
Release: 1999-01-01
Genre: Political Science
ISBN: 9780821346273

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"Collective cabinet decisionmaking provides the institutional mechanism by which many governments prioritize their policies and guard against unpredictable policy reversals." - Mansood Ahmed, Vice President, Poverty Reduction and Economic Management Network, The World Bank The style and membership of cabinets vary in every country. The heads of democratic governments form a cabinet for three principal reasons: 1. The threat that the legislature will significantly amend the government's program as expressed in the budget proposals made by the executive. 2. The threat of dismissal between elections. 3. The risk that the executive will be seen by the public as having departed from a previous tradition of cabinet government and judged poorly as a result. 'Strategic Decisionmaking in Cabinet Government' shows that cabinet government is a rational response to these risks and sets out the institutional arrangements that make the cabinet a binding device. This report recognizes the significance of the budget process for collective decisionmaking, but moves beyond the simplistic assumption that tradeoffs in cabinet government can only be made by reallocating the budget. It supports practical approaches for assessing the strength of cabinet decisionmaking arrangements and for identifying practical steps to improve the prospect that decisions will be collectively binding.