Expenditure Control
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Expenditure Control
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Author : Sailendra Pattanayak
language : en
Publisher: International Monetary Fund
Release Date : 2016-04-20
Expenditure Control written by Sailendra Pattanayak and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-20 with Business & Economics categories.
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 Expenditure Control In Europe
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Author : Milagros García Crespo
language : en
Publisher: Edward Elgar Publishing
Release Date : 2005-01-01
Public Expenditure Control In Europe written by Milagros García Crespo and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Business & Economics categories.
Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation. John Wanna, Griffith University, Australia This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.
Fiscal Decentralization And Budget Control
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Author : Laura von Daniels
language : en
Publisher: Edward Elgar Publishing
Release Date : 2016-03-25
Fiscal Decentralization And Budget Control written by Laura von Daniels and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-25 with Business & Economics categories.
How can governments control spending pressure from influential groups, often representing powerful regional interests? This book is concerned with institutional solutions that allow modern nation states to balance historically grown cultural, political and economic diversity. Laura von Daniels combines different literatures in economics and political science, and draws on interviews with former government leaders, and country experts from international organizations. She applies this research to topics such as fiscal institutions and budget balances, presenting a critical review of different institutional approaches to resolving fiscal imbalances and public indebtedness. Students and scholars of various disciplines, including politics, public and social policy, economics and business will find the discussions and detailed description of institutional reforms in emerging market nations to be of use to their research. It will also be of interest to practitioners working on fiscal decentralization and budget control.
Health Care Spending Control
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1991
Health Care Spending Control written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Medical care categories.
Health Care Spending Control
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Author : DIANE Publishing Company
language : en
Publisher: DIANE Publishing
Release Date : 1994-03
Health Care Spending Control written by DIANE Publishing Company and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-03 with Business & Economics categories.
Reviews aspects of the health care systems of France, Germany, and Japan. Describes these countries1 methods of providing universal coverage through their health insurance and financing systems, their polices intended to restrain increases in health care spending, and the effectiveness of these policies. Charts and tables.
Improving Congressional Budget Control
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Author : United States. Congress. Joint Study Committee on Budget Control
language : en
Publisher:
Release Date : 1973
Improving Congressional Budget Control written by United States. Congress. Joint Study Committee on Budget Control and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Budget categories.
Budget Control Act Of 1973 Hearings 93 1 On H R 7130 July 9 26 August 2 September 13 17 18 And 20 1973
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Author : United States. Congress. House. Committee on Rules
language : en
Publisher:
Release Date : 1973
Budget Control Act Of 1973 Hearings 93 1 On H R 7130 July 9 26 August 2 September 13 17 18 And 20 1973 written by United States. Congress. House. Committee on Rules and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with categories.
Revenue And Expenditure Control Act Of 1968
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Author : United States. Congress. Conference Committees, 1968
language : en
Publisher:
Release Date : 1968
Revenue And Expenditure Control Act Of 1968 written by United States. Congress. Conference Committees, 1968 and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Taxation categories.
India S Defence Budget And Expenditure Management In A Wider Context
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Author : Amiya Kumar Ghosh
language : en
Publisher: Lancer Publishers
Release Date : 1996
India S Defence Budget And Expenditure Management In A Wider Context written by Amiya Kumar Ghosh and has been published by Lancer Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
Defence Expenditure Is A Very Significant Part Of Central Government Expenditure. These Book Looks At Various Issues Regarding Defence Budgets In A Detailed And Analytic Manner. Without Dust Jacket.
Public Expenditure In India
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Author : Gayithri Karnam
language : en
Publisher: Oxford University Press
Release Date : 2022-01-15
Public Expenditure In India written by Gayithri Karnam and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-15 with Business & Economics categories.
Government is a major player in the development of an economy. Government's public financial operations involving mobilization of revenue, and its spending has considerable implications on the growth, distribution and stability necessitating a careful study to enable informed mid course policy corrections to the macroeconomic developments. A critical review of public expenditure is imperative in ensuring optimal use of public resources for the maximization of welfare. The book provides an empirical understanding of historical trends and composition of public expenditure at the central and the sub national levels; the effectiveness of public expenditure control systems and accountability issues; the political economy of spending decisions; public expenditure reforms undertaken in India and international best options that can guide the corrective process in India. Given the global shift in focus from 'outlays' to 'outcomes' it is important to put in place a sound framework to track the results of government expenditure programs to guide the informed expenditure decision making process. The book documents the features of useful frameworks and steps involved in adopting a robust results framework. Fiscal management of Covid-19 is an important component of the book. The purpose of this volume is to reach out a comprehensive and updated understanding of empirical issues in public expenditure and its management in India to the students of Public Finance.