Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management

Author: Mr.Jack Diamond

Publisher: International Monetary Fund

Published: 1999-07-01

Total Pages: 84

ISBN-13: 9781557757876

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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.


Model Rules of Professional Conduct

Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


The Green Book

The Green Book

Author: Great Britain. Treasury

Publisher: Stationery Office

Published: 2003

Total Pages: 114

ISBN-13: 9780115601071

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This new edition incorporates revised guidance from H.M Treasury which is designed to promote efficient policy development and resource allocation across government through the use of a thorough, long-term and analytically robust approach to the appraisal and evaluation of public service projects before significant funds are committed. It is the first edition to have been aided by a consultation process in order to ensure the guidance is clearer and more closely tailored to suit the needs of users.


Managing Budgetary Virements

Managing Budgetary Virements

Author: Mr.Sandeep Saxena

Publisher: International Monetary Fund

Published: 2016-04-18

Total Pages: 24

ISBN-13: 1513509055

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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.


Ministry of Defence supplementary estimate 2011-12

Ministry of Defence supplementary estimate 2011-12

Author: Great Britain: Parliament: House of Commons: Defence Committee

Publisher: The Stationery Office

Published: 2012-05-21

Total Pages: 36

ISBN-13: 9780215045249

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The MoD sought, in the Estimate, a net increase in Capital and Resource Expenditure (Departmental Expenditure Limits-DELs) of £2,804 million which generated an additional cash requirement of £644 million. It also sought a reduction in Annually Managed Expenditure of some £1,063 million. The Committee welcomes the MoD's efforts to improve the management of assets and stock. They recognise that such exercises and the implementation of the Strategic Defence Security Review are likely to result in significant write-offs, but we would expect the MoD to have a greater understanding of the financial implications of these write-offs and, therefore, greater certainty of the non-cash costs by the time the Main Estimates and the Supplementary Estimates for 2012-13 are prepared. They recommend that, if the way expenditure is classified is changed in future, the MoD should provide a comparison of expenditure on a like-for-like basis between years within its memorandum on the Supplementary Estimates and should also provide full details of the items and amounts affected and the reasons for the changes. In general, while the Committee has no argument with the content of the MoD's Supplementary Estimate, it is unreasonable to expect Committees and Parliament to scrutinise the Supplementary Estimates in less than three weeks. More time is needed to consider the Supplementary Estimate, the associated memorandum and the MoD's responses to questions on the Estimate.


Carleman Estimates and Applications to Inverse Problems for Hyperbolic Systems

Carleman Estimates and Applications to Inverse Problems for Hyperbolic Systems

Author: Mourad Bellassoued

Publisher: Springer

Published: 2017-11-23

Total Pages: 267

ISBN-13: 4431566007

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This book is a self-contained account of the method based on Carleman estimates for inverse problems of determining spatially varying functions of differential equations of the hyperbolic type by non-overdetermining data of solutions. The formulation is different from that of Dirichlet-to-Neumann maps and can often prove the global uniqueness and Lipschitz stability even with a single measurement. These types of inverse problems include coefficient inverse problems of determining physical parameters in inhomogeneous media that appear in many applications related to electromagnetism, elasticity, and related phenomena. Although the methodology was created in 1981 by Bukhgeim and Klibanov, its comprehensive development has been accomplished only recently. In spite of the wide applicability of the method, there are few monographs focusing on combined accounts of Carleman estimates and applications to inverse problems. The aim in this book is to fill that gap. The basic tool is Carleman estimates, the theory of which has been established within a very general framework, so that the method using Carleman estimates for inverse problems is misunderstood as being very difficult. The main purpose of the book is to provide an accessible approach to the methodology. To accomplish that goal, the authors include a direct derivation of Carleman estimates, the derivation being based essentially on elementary calculus working flexibly for various equations. Because the inverse problem depends heavily on respective equations, too general and abstract an approach may not be balanced. Thus a direct and concrete means was chosen not only because it is friendly to readers but also is much more relevant. By practical necessity, there is surely a wide range of inverse problems and the method delineated here can solve them. The intention is for readers to learn that method and then apply it to solving new inverse problems.


Managing Public Money

Managing Public Money

Author: Great Britain. Treasury

Publisher: Stationery Office Books (TSO)

Published: 2007

Total Pages: 69

ISBN-13: 9780115601262

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Dated October 2007. The publication is effective from October 2007, when it replaces "Government accounting". Annexes to this document may be viewed at www.hm-treasury.gov.uk