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The Control and Management of Government Expenditure

The Control and Management of Government Expenditure
Author: OECD
Publisher: OECD Publishing
Total Pages: 193
Release: 2009-05-18
Genre:
ISBN: 9264076824

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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 ...


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.


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.


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.


Managing Government Expenditure

Managing Government Expenditure
Author: Salvatore Schiavo-Campo
Publisher:
Total Pages: 556
Release: 1999
Genre: Budget
ISBN:

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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.


Government Budgeting and Expenditure Management

Government Budgeting and Expenditure Management
Author: Salvatore Schiavo-Campo
Publisher: Routledge
Total Pages: 777
Release: 2017-02-17
Genre: Political Science
ISBN: 1317293312

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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.


Government Budgeting and Expenditure Controls

Government Budgeting and Expenditure Controls
Author: A. Premchand
Publisher: International Monetary Fund
Total Pages: 556
Release: 1989-03-15
Genre: Business & Economics
ISBN: 9780939934256

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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.


The Control and Management of Government Expenditure

The Control and Management of Government Expenditure
Author: United Nations. Economic and Social Commission for Asia and the Pacific
Publisher: Bangkok : Economic and Social Commission for Asia and the Pacific, United Nations Development Programme, United Nations
Total Pages: 512
Release: 1993
Genre: Business & Economics
ISBN:

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Research report describing the issues involved in the control and management of government expenditure. The experience of selected Asian economies are summarized. Nine country case studies are also included.


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.


The Efficiency of Government Expenditure

The Efficiency of Government Expenditure
Author: Ms.Keiko Honjo
Publisher: International Monetary Fund
Total Pages: 61
Release: 1997-11-01
Genre: Business & Economics
ISBN: 145192240X

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This paper assesses the efficiency of government expenditure on education and health in 38 countries in Africa in 1984-95, both in relation to each other and compared with countries in Asia and the Western Hemisphere. The results show that, on average, countries in Africa are less efficient than countries in Asia and the Western Hemisphere; however, education and health spending in Africa became more efficient during that period. The assessment further suggests that improvements in educational attainment and health output in African countries require more than just higher budgetary allocations.