Government Budgeting And Expenditure Controls
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Government Budgeting And Expenditure Controls
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Author : A. Premchand
language : en
Publisher: International Monetary Fund
Release Date : 1989-03-15
Government Budgeting And Expenditure Controls written by A. Premchand 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 1989-03-15 with Business & Economics categories.
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.
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.
The Control And Management Of Government Expenditure
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2009-05-18
The Control And Management Of Government Expenditure written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05-18 with categories.
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 ...
Government Budgeting And Expenditure Management
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Author : Salvatore Schiavo-Campo
language : en
Publisher: Taylor & Francis
Release Date : 2017-02-17
Government Budgeting And Expenditure Management written by Salvatore Schiavo-Campo and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-17 with Political Science categories.
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.
Guidelines For Public Expenditure Management
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Author : Mr.Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 1999-07-01
Guidelines For Public Expenditure Management written by Mr.Jack Diamond 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 1999-07-01 with Business & Economics categories.
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.
Managing Public Expenditure A Reference Book For Transition Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-03-20
Managing Public Expenditure A Reference Book For Transition Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-20 with categories.
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.
Government Financial Management
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Author : A. Premchand
language : en
Publisher: International Monetary Fund
Release Date : 1990-06-15
Government Financial Management written by A. Premchand 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 1990-06-15 with Business & Economics categories.
Edited by A. Premchand, this collection of seminar papers and country studies examines recent developments in government accounting and financial management in selected industrial and developing countries. The country studies include Australia, Canada, China, India, Poland, Sweden, Turkey, the United Kingdom, the United States, and Latin American countries.
Managing Government Expenditure
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Author : Salvatore Schiavo-Campo
language : en
Publisher:
Release Date : 1999
Managing Government Expenditure written by Salvatore Schiavo-Campo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Budget categories.
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.
Controlling Government Spending
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Author : A. Premchand
language : en
Publisher: Oxford University Press, USA
Release Date : 2005
Controlling Government Spending written by A. Premchand and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
This Volume Examines The Main Factors Contributing To Expenditure Growth And Formulates Alternative Proposals For Improvement And Sustainability In Expenditure Management.
Managing Budgeting In Government
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Author : Great Britain: National Audit Office
language : en
Publisher: The Stationery Office
Release Date : 2012-10-18
Managing Budgeting In Government written by Great Britain: National Audit Office and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-18 with Business & Economics categories.
The Government's ability to show that its spending decisions represent the best value for money is being hindered by the patchy availability of good information. Many aspects of government budgeting compare well with good budgeting practice - particularly in support of the Treasury's objective to control spending. The system is less effective at addressing objectives for prioritisation of public spending and delivery of value for money across government. In 2012-13, the Government expects to spend £683 billion. The Treasury designs and manages the Government's budgetary system; departments manage their spending within the rules Treasury sets. Its spending review 2010 (SR10) and subsequent annual budgets have focused on reducing spending to tackle the fiscal deficit. The NAO estimates that SR10 cost departments and the Treasury around £20 million to administer. There were improvements in the last spending review to how spending on capital projects was allocated. However, the approach to prioritising resource spending, which represents nearly 90 per cent of all controllable spending, was less structured. There are promising budgeting developments in some departments, including innovative methods of internal challenge, improved aspects of external challenge and strengthened links between performance and spending. The Treasury's main contact with departments is through spending teams which make valuable contributions to spending control. However, their ability to challenge proposals is hampered by limited information and high staff turnover - with only eight out of 52 staff members still in place 20 months after SR10.