Public Expenditure Control In Europe


Public Expenditure Control In Europe
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Public Expenditure Control In Europe


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.



The Quality Of Public Expenditures In The Eu


The Quality Of Public Expenditures In The Eu
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Author : European Commission. Directorate-General for Economic and Financial Affairs
language : en
Publisher:
Release Date : 2012

The Quality Of Public Expenditures In The Eu written by European Commission. Directorate-General for Economic and Financial Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Budget categories.


Recoge: Composition and quality of public expenditures in the EU - Improving the efficiency of public expenditure - Growth-enhancing and high-quality expenditure in the EU budgetary framework - A way forward for the assessment of quality of public expenditures in the EU.



The Control And Management Of Government Expenditure


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 ...



Managing Public Expenditure A Reference Book For Transition Countries


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.



Local Public Finance In Europe


Local Public Finance In Europe
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Author : Bernard Dafflon
language : en
Publisher: Edward Elgar Publishing
Release Date : 2002-01-01

Local Public Finance In Europe written by Bernard Dafflon 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 2002-01-01 with Business & Economics categories.


'...the book contains a good deal of useful information about local government finance in Europe.' - John Fender, Local Government Studies '...I would like to thank you for publishing the great book Local Public Finance in Europe. It is a rare source of institutional information and also great insights on the subject.' - Andrey Timofeev, Georgia State University, US 'In respect of the hard budget constraint imposed by the stability pact for Maastricht...and the fact that European central governments can no longer bail out sub-federal obligations for more than 3% deficit to GNP annually and 60% debt to GDP...the volume edited by B. Dafflon is important and highly welcome.... Insofar, it represents an interesting and important milestone in the evaluation of the success of local budget rules in European countries.' - C.A. Schaltegger, Kyklos Most countries apply some form of restrictions to local government budgeting and borrowing, but in various forms and to varying degrees. These restrictions are considered necessary components of a fiscal federalism involving some sort of central government control in local affairs, a design which can be termed 'administrative federalism'. In this comprehensive book Bernard Dafflon introduces the reader to the institutional complexities of fiscal controls in European local public finance. The authors comprehensively explore the issues of government budgeting and borrowing, with the ultimate aim of understanding how mechanisms of fiscal discipline are established and function. Ten European countries are scrutinised on the basis of ten key issues including local budgetary policy-making, the policy effects of local budget deficits and public debt, the rules of amortisation and debt instalment, whether extensive fiscal controls promote budget accountability and discipline, and how the Maastricht criteria concerning deficit and debt can be implemented. They go on to highlight the complicated mix of rules, administrative routines and co-operative arrangements through which each country implements their individual budget controls. Although these arrangements have been successful in avoiding serious fiscal imbalance in the last twenty years, the authors argue that their impact on the broader goals of the government sector remains a more contentious question. This book offers a broad understanding of the rich institutional variations and elaborate fiscal designs in Europe from a comparative perspective. It will be welcomed by political scientists, public sector managers and economists, and scholars, practitioners and advanced students of public policy and fiscal studies.



Public Expenditure Policies In Southeast Europe


Public Expenditure Policies In Southeast Europe
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Author : Ivailo V. Izvorski
language : en
Publisher: World Bank Publications
Release Date : 2008-02-20

Public Expenditure Policies In Southeast Europe written by Ivailo V. Izvorski 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 2008-02-20 with Political Science categories.


The countries of Southeast Europe have undergone a significant transition over the past decade. Helped by macroeconomic stabilization and efforts in advancing structural reforms, real GDP growth has picked up this century. Fiscal adjustment has been an integral part of the transition. Expenditure cuts have helped trim spending relative to GDP in most countries in the region and cut fiscal deficits everywhere except in Serbia. Progress in fiscal consolidation has been substantial, but in several of the countries the government's presence in the economy remains oversized. Costs related to advancing EU integration and completing reforms are expected to generate further pressures for public spending. Creating the fiscal space for addressing such pressures would require a further reduction in existing spending, given that there is still scope for increasing tax rates. The report identifies key remaining challenges and proposes a menu of options in further reforms in sectors that account for the largest shares of public spending, and where reforms are likely to have significant budgetary implications. The sectors discussed in the report are social protection, health, education, public administration, and infrastructure.



Public Expenditure On Supply Reduction Policies


Public Expenditure On Supply Reduction Policies
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Author : Anne Line Bretteville-Jensen
language : en
Publisher: Council of Europe
Release Date : 2017-06-30

Public Expenditure On Supply Reduction Policies written by Anne Line Bretteville-Jensen and has been published by Council of Europe this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-30 with Medical categories.


Supply reduction is often the main approach used for addressing the illicit drug problem. – Pompidou Group Evaluating drug policy is an integral part of a cost-efficient approach to tackle illicit drugs. This report takes a first step towards a systematic analysis, by examining a set of representative attempts to estimate public expenditure on supply reduction interventions. It proposes a common set of definitions, aiming to establish a common basis for understanding this topic and facilitating comparability in three main dimensions: time, policy and countries. Although it is mainly confined to supply reduction expenditures, in order to set the context, it describes the proportion that total drugrelated expenditure represents of national public spending and presents the balance between demand and supply reduction spending for a number of European countries. Finally, with the aim of facilitating and promoting future empirical expenditure studies and of setting the ground for the development of good practices, relevant data sources and methodologies applied are listed and discussed and examples of sectorial models of public spending are selectively provided.



From Containment To Rationalization


From Containment To Rationalization
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Author : Mr.Jean-Jacques Hallaert
language : en
Publisher: International Monetary Fund
Release Date : 2016-01-21

From Containment To Rationalization written by Mr.Jean-Jacques Hallaert 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 2016-01-21 with Business & Economics categories.


Achieving France’s medium-term fiscal targets will require significant expenditure efforts. This paper identifies areas where there is scope for increasing expenditure efficiency, with a view to achieving higher quality and more sustainable fiscal consolidation. The methodology is based on a triple benchmarking. First, the level of public expenditure in different categories is compared to other European countries. Second, the impact of spending is assessed against other European countries. Third, the input mix is analyzed to understand what components are responsible for the level of spending and for the quality of outcomes This is done for various categories of spending and policies. Based on these results, the paper then provides policy options for expenditure reform in each of these areas, drawing on successful reform episodes in other countries.



The Power Of The Purse


The Power Of The Purse
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Author : Political and Economic Planning
language : en
Publisher: London : Political and Economic Planning
Release Date : 1976

The Power Of The Purse written by Political and Economic Planning and has been published by London : Political and Economic Planning this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.


Interdisciplinary research monograph on parliamentary control of public expenditure in European countries - includes control of national budget decision making, control of taxation, etc. References.



Financial Accountability In The European Union


Financial Accountability In The European Union
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Author : Paul Stephenson
language : en
Publisher: Routledge
Release Date : 2020-11-19

Financial Accountability In The European Union written by Paul Stephenson and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-19 with Political Science categories.


This book offers comprehensive coverage of various aspects of financial accountability around the EU budget – how it is spent via policies, how institutions engage in checking policy performance (what taxpayers’ money actually delivers), and therein, the issues of monitoring, controlling, auditing, scrutinising and communicating budgetary expenditure. Presenting conceptual and theoretical approaches including financial accountability, learning, multi-level governance, implementation and throughput legitimacy, it looks at EU institutions (European Parliament, European Court of Auditors, European Ombudsman, European Public Prosecutor’s Office) and national bodies (supreme audit institutions at the national level), examining their contact with the EU budget. It details the historical development of accountability mechanisms (the ‘statement of assurance’, financial corrections, and parliamentary oversight by the Budgetary Control Committee (CONT)), and examines policy areas such as those of agriculture, social policy and cohesion (including Structural Funds and the Common Agricultural Policy), exploring the challenges of financial accountability in practice. Given the recent introduction of non-budgetary financial instruments and tools only partly financed by the EU budget, it sheds light on new burgeoning areas such as the European Stability Mechanism (ESM) and the European Fund for Strategic Investment (EFSI) and the challenges they bring for ensuring the accountability of public money. This book will be of key interest to scholars and students of audit and evaluation, budgetary spending and financial control and, more broadly, public administration, public policy and EU institutions and politics.