Managing Public Expenditure A Reference Book For Transition Countries
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Managing Public Expenditure
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: OECD Publishing
Release Date : 2001
Managing Public Expenditure written by Organisation for Economic Co-operation and Development 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 with Business & Economics 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.
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.
Managing Public Expenditure
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Author : Richard Allen
language : en
Publisher:
Release Date : 2001
Managing Public Expenditure written by Richard Allen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
The International Handbook Of Public Financial Management
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Author : Richard Allen
language : en
Publisher: Springer
Release Date : 2013-08-15
The International Handbook Of Public Financial Management written by Richard Allen and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-15 with Business & Economics categories.
The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
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.
Securing Development
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Author : Bernard Harborne
language : en
Publisher: World Bank Publications
Release Date : 2017-03-01
Securing Development written by Bernard Harborne and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-01 with Business & Economics categories.
Securing Development: Public Finance and the Security Sector highlights the role of public finance in the delivery of security and criminal justice services. This book offers a framework for analyzing public financial management, financial transparency, and oversight, as well as expenditure policy issues that determine how to most appropriately manage security and justice services. The interplay among security, justice, and public finance is still a relatively unexplored area of development. Such a perspective can help security actors provide more professional, effective, and efficient security and justice services for citizens, while also strengthening systems for accountability. The book is the result of a project undertaken jointly by staff from the World Bank and the United Nations, integrating the disciplines where each institution holds a comparative advantage and a core mandate. The primary audience includes government officials bearing both security and financial responsibilities, staff of international organizations working on public expenditure management and security sector issues, academics, and development practitioners working in an advisory capacity.
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.
Environmental Software Systems Fostering Information Sharing
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Author : Jiří Hřebíček
language : en
Publisher: Springer
Release Date : 2013-09-08
Environmental Software Systems Fostering Information Sharing written by Jiří Hřebíček and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-08 with Computers categories.
This book constitutes the refereed proceedings of the 10th IFIP WG 5.11 International Symposium on Environmental Software Systems, ISESS 2013, held in Neusiedl am See, Austria, in June 2013. The 65 revised full papers presented were carefully reviewed and selected from numerous submissions. The papers are organized in the following topical sections: environmental application in the scope of the future Internet; smart and mobile devices used for environmental applications; information tools for global environmental assessment; environmental applications in risk and crises management; SEIS as a part of the 7th environment action programme of EU; human interaction and human factors driving future EIS/EDSS developments; environmental management/-accounting and -statistics; and information systems and applications.
Public Financial Management And Its Emerging Architecture
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Author : Mr. M. Cangiano
language : en
Publisher: International Monetary Fund
Release Date : 2013-04-05
Public Financial Management And Its Emerging Architecture written by Mr. M. Cangiano 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 2013-04-05 with Business & Economics categories.
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
Managing Budgetary Virements
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Author : Mr.Sandeep Saxena
language : en
Publisher: International Monetary Fund
Release Date : 2016-04-18
Managing Budgetary Virements written by Mr.Sandeep Saxena 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 2016-04-18 with Business & Economics categories.
Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credibility and the budget’s relevance as principal policy and financial planning instrument. This note defines virements, clarifies their purpose, and specifies what general and country-specific considerations should guide the design of a virement framework. The note argues that countries should design virement policies maintaining balance between their budget flexibility and accountability needs, and keeping in view the legal-cultural environment and the state of development of their public financial management.