Budgeting and Budgetary Institutions
Budgeting and Budgetary Institutions

Author: Anwar Shah

Publisher: World Bank Publications

Published: 2007

Total Pages: 588

ISBN-13: 0821369407

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Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.

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.

Public Financial Management and Its Emerging Architecture
Public Financial Management and Its Emerging Architecture

Author: Mr. M. Cangiano

Publisher: International Monetary Fund

Published: 2013-04-05

Total Pages: 468

ISBN-13: 1475512198

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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

Beyond the Annual Budget
Beyond the Annual Budget

Author: World Bank

Publisher: World Bank Publications

Published: 2012-11-12

Total Pages: 261

ISBN-13: 0821396277

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Beyond the Annual Budget is a comprehensive review of country experience with Medium Term Expenditure Frameworks (MTEFs) worldwide. It looks at countries both with and without MTEFs over the period 1990 to 2008 to obtain results about their impact on fiscal performance.

Budget Institutions in Low-Income Countries
Budget Institutions in Low-Income Countries

Author: Mr.Sanjeev Gupta

Publisher: International Monetary Fund

Published: 2014-09-11

Total Pages: 35

ISBN-13: 1498329438

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This paper presents twelve budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G-20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate fiscal strategy for low- income countries. Particular attention is paid to prioritization and sequencing of reform efforts.

Budget Institutions in Low-Income Countries
Budget Institutions in Low-Income Countries

Author: Mr.Sanjeev Gupta

Publisher: International Monetary Fund

Published: 2014-09-11

Total Pages: 35

ISBN-13: 1498310427

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This paper presents twelve budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G-20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate fiscal strategy for low- income countries. Particular attention is paid to prioritization and sequencing of reform efforts.

Participatory Budgeting
Participatory Budgeting

Author: Anwar Shah

Publisher: World Bank Publications

Published: 2007

Total Pages: 300

ISBN-13: 0821369245

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This book provides rigorous and provocative understanding of the art and practice of participatory budgeting for those interested in strengthening inclusive and accountable governance.

Budget Institutions and Fiscal Performance in Low-Income Countries
Budget Institutions and Fiscal Performance in Low-Income Countries

Author: Victor Duarte Lledo

Publisher: International Monetary Fund

Published: 2010-03-01

Total Pages: 58

ISBN-13: 1451982232

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This paper presents, for the first time, multi-dimensional indices of the quality of budget institutions in low-income countries. The indices allow for benchmarking against the performance of middle-income countries, across regions, and according to different institutional arrangements that deliver good fiscal performance. Using the constructed indices, the paper provides preliminary empirical support for the hypotheses that strong budget institutions help improve fiscal balances and public external debt outcomes; and countries with stronger fiscal institutions have better scope to conduct countercyclical policies.

Comparative Public Budgeting
Comparative Public Budgeting

Author: George M. Guess

Publisher: Cambridge University Press

Published: 2021-01-07

Total Pages: 287

ISBN-13: 1107198291

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This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.

Planning and Budgeting in Poor Countries
Planning and Budgeting in Poor Countries

Author: Naomi Caiden

Publisher: Transaction Publishers

Published: 1980-01-01

Total Pages: 410

ISBN-13: 9781412830881

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This substantial treatment of budgeting in poor countries and discussion of the relationship between planning and budgeting covers over eighty nations and three-fourths of the worlds population. While there are many treatments of planning, the approach of this study is radically different. The authors argue that the requisites of comprehensive economic planning do not exist in poor countries, and that in the effort to create them, planners merge into the environment they have set out to change. Caiden and Wildavsky provide a unique and thorough examination of planning and budgeting by governments of poor countries throughout the world, and recommend reforms that are workable and realistic for these countries. They analyze the political, economic, and social developments that influence budgeting and planning in developing countries.