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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 497 |
| Release | : 2001-03-20 |
| Genre | : |
| 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 | : |
| Total Pages | : 556 |
| Release | : 1999 |
| Genre | : Budget |
| 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 | : Mr.Jack Diamond |
| Publisher | : International Monetary Fund |
| Total Pages | : 84 |
| Release | : 1999-07-01 |
| Genre | : 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 | : John Wanna |
| Publisher | : Routledge |
| Total Pages | : 279 |
| Release | : 2020-07-28 |
| Genre | : 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 | : Salvatore Schiavo-Campo |
| Publisher | : Routledge |
| Total Pages | : 777 |
| Release | : 2017-02-17 |
| Genre | : Political Science |
| ISBN | : 1317293312 |
The government budget should be the financial mirror of society's choices. Yet most people view budgeting as the epitome of eye-glazing subjects, rarely explained in a way that is understandable to the non-specialist and too often presented without adequate consideration of a country’s governance and institutional capacity. Government Budgeting and Expenditure Management fills a gap in the literature to redress these failings and does so in comparative international perspective. This book provides a comprehensive but pithy and easy-to-understand treatment of public financial management, taking into account a variety of special issues including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of budgeting reform in countries at different levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe. Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management, or as a supplementary text for courses in public finance, public economics, economic development, public administration or comparative politics. With its attention to practical implementation aspects, the book will also be of direct interest to practitioners, policy-makers, and government employee training organizations.
| Author | : |
| Publisher | : World Bank Publications |
| Total Pages | : 177 |
| Release | : 1998-01-01 |
| Genre | : Fiction |
| ISBN | : 9780821342978 |
Printed on Demand. Limited stock is held for this title. If you would like to order 30 copies or more please contact [email protected] Contact [email protected], if currently unavailable. Public expenditure issues are encountered wherever there is a discussion of government, the public sector, and development. Over the years, the World Bank has invested considerable resources in analyzing public expenditures and the impacts of different interventions on sustainable development. This handbook provides a broad framework for thinking about public expenditure management and how it affects budgetary outcomes. It highlights the fact that good analysis and sound policy are not enough to ensure sound and sustainable development outcomes. Of particular interest is the concept of three levels of budgetary outcomes - aggregate fiscal discipline, strategic prioritization, and operational performance.
| Author | : Sailendra Pattanayak |
| Publisher | : International Monetary Fund |
| Total Pages | : 32 |
| Release | : 2016-04-20 |
| Genre | : 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 | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 220 |
| Release | : 1995-07-28 |
| Genre | : |
| ISBN | : 9264076131 |
This report analyses budget practices and innovations in twenty-two OECD countries.
| Author | : Ludger Schuknecht |
| Publisher | : Cambridge University Press |
| Total Pages | : 305 |
| Release | : 2020-11-12 |
| Genre | : Business & Economics |
| ISBN | : 1108496237 |
Up-to-date, holistic and comprehensive discussion of public expenditure, its history, value for money, risks and remedies.
| Author | : A. Premchand |
| Publisher | : International Monetary Fund |
| Total Pages | : 42 |
| Release | : 1996-11-01 |
| Genre | : Business & Economics |
| ISBN | : 1451854560 |
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.
