Top Down Budgeting An Instrument To Strengthen Budget Management
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Top Down Budgeting An Instrument To Strengthen Budget Management
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Author : Gösta Ljungman
language : en
Publisher: International Monetary Fund
Release Date : 2009-11-01
Top Down Budgeting An Instrument To Strengthen Budget Management written by Gösta Ljungman 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 2009-11-01 with Business & Economics categories.
This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the central budget authority and line ministries, and requires that the process of determining the total expenditure level, sectoral allocations and individual appropriations is clarified. Finally, the paper argues that strong top-down elements in the parliamentary budget voting process can be effective in addressing the risk of excessive and unsustainable amendments during budget approval.
Managing Budgets
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Author : DK
language : en
Publisher: Dorling Kindersley Ltd
Release Date : 2009-07-01
Managing Budgets written by DK and has been published by Dorling Kindersley Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-01 with Business & Economics categories.
Learn all you need to know about the budgeting process from preparing a forecast to monitoring a budget and making adjustments. Managing Budgets gives you a clear understanding of the different types of business budget and includes a full glossary of terms. It shows you how to negotiate to get your budget approved how to control expenditure and how to identify problems and react to them quickly and effectively. Useful tips help you to handle real-life situations and develop first-class budgeting skills that will dramatically improve efficiency and results.
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.
Uganda
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2017-09-15
Uganda written by International Monetary Fund. Fiscal Affairs Dept. 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 2017-09-15 with Business & Economics categories.
This Technical Assistance Report discusses recommendations for implementing the Public Financial Management (PFM) Bill in Uganda. The finalization of the PFM Bill has reached an advanced stage with Parliamentary approval expected in the coming months. The IMF mission strongly recommends that the petroleum revenue management provisions in the Bill are revisited. In particular this should include clearly defining the nature of the funds and its objectives. The reporting arrangements should also be clarified and the specialist audit arrangements specified. Finally, the Bill should be enhanced to ensure that investment risks are limited and to protect against its use as a development fund.
Counting The Cost
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Author : Clemens Sedmak
language : en
Publisher: Liturgical Press
Release Date : 2024-04-05
Counting The Cost written by Clemens Sedmak and has been published by Liturgical Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-04-05 with Religion categories.
What difference would Catholic Social Tradition make if it guided our personal and communal financial decision-making? The Sermon on the Mount reminds us of this fundamental decision-making when it comes to questions of faith and money: “No one can serve two masters; for a slave will either hate the one and love the other or be devoted to the one and despise the other. You cannot serve God and wealth” (Matthew 6:24). In Counting the Cost, Clemens Sedmak and Kelli Reagan Hickey suggest a theological and spiritual discernment process for the everyday reality of budgeting and financial planning that explores the status of money and monetary values by reflecting on this gospel call. Counting the Cost explains how Catholic Social Teaching provides a framework for our thinking around finances by answering questions such as: What does this fundamental decision look like in times of financial scarcity and stewardship responsibilities? How do the attitudes that Jesus invites us into shape the ways we make financial decisions? And how can budgeting be and become a way of discipleship for individuals, parishes, and dioceses? The book includes a range of financial decision-making examples and reconstructs them as decisions about priorities, values, and commitments to respond to the world and its material realities in a gospel-inspired way. The Enacting Catholic Social Tradition series is dedicated to the systematic application of Catholic Social Teaching to real-world problems and issues. Written for both academics and pastoral practitioners who want to draw on and learn more about the rich resources of Catholic Social Tradition for the practical work of justice, the series aims to strengthen the capacity of the church to respond lovingly and well to the demands of the gospel.
Public Management In Times Of Austerity
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Author : Eva Moll Sørensen
language : en
Publisher: Taylor & Francis
Release Date : 2017-06-26
Public Management In Times Of Austerity written by Eva Moll Sørensen and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-26 with Business & Economics categories.
Since 2008, the world has experienced an enormous decrease of wealth. By many measures the impact of the crisis was severe. The fall in GDP, the collapse of world trade, the rise in unemployment, and the credit slump reached bigger proportions than in any other crisis since World War II. Although the economic figures seem to improve in some countries, the crisis continues being a challenging issue and is said to be one of the most important problems governments face today. The crisis has put public finances under ever increasing pressure, and governments have responded through austerity measures such as new fiscal rules and budgeting procedures and cutbacks of public spending. Public Management in Times of Austerity seeks to explore the austerity policies adopted by European governments and their consequences to public management. It asks how governments have implemented new rules leading to more stringency in public budgeting and financial management, and how they have cut back public expenditure. These questions are examined comparatively through case studies in different parts of Europe, and variations across countries are discussed and explained. Throughout the volume, the consequences of the crisis and austerity policies for public management are discussed. What is the relationship between crisis and decision-making in the public sector, and how does austerity affect public-sector organisation? As the previous crisis in the 1970s resulted in a major reform movement, which was later referred to as New Public Management, Public Management in Times of Austerity look to understand whether the current crisis also leads to a wave of public management reform, and if so what is the content of this?
Pefa Public Financial Management And Good Governance
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Author : Jens Kromann Kristensen
language : en
Publisher: World Bank Publications
Release Date : 2019-11-24
Pefa Public Financial Management And Good Governance written by Jens Kromann Kristensen 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 2019-11-24 with Business & Economics categories.
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
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.
Greening Public Budgets In Eastern Europe Caucasus And Central Asia
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-08-16
Greening Public Budgets In Eastern Europe Caucasus And Central Asia 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 2011-08-16 with categories.
This report aims to help EECCA environmental administrations to harness the potential benefits of on-going public finance reforms; particularly the shift to multi-year budgeting, stability of funding, and, ultimately, a more effective use of public money.
Global Encyclopedia Of Public Administration Public Policy And Governance
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Author : Ali Farazmand
language : en
Publisher: Springer Nature
Release Date : 2023-04-05
Global Encyclopedia Of Public Administration Public Policy And Governance written by Ali Farazmand and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-05 with Law categories.
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.