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.

Minding the Public Purse
Minding the Public Purse

Author: Janice MacKinnon

Publisher: McGill-Queen's Press - MQUP

Published: 2003-03-06

Total Pages: 352

ISBN-13: 0773571124

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MacKinnon, Canada's first female finance minister, provides keen observations on how personalities and shared regional perspectives cut across party affiliations in the evolution of federal-provincial deliberations on managing the debt crisis. Although initially opposed to the radical cuts and downloading unilaterally imposed by the federal minister of Finance in his 1995 budget, she now argues that they were essential and analyses how they have irrevocably transformed the Canadian federation. MacKinnon provides a timely analysis of the implications of the fiscal crisis for the future of medicare and Canada's other social programs and shows why politicians must involve the Canadian public in an open and frank debate about the challenges and choices facing the nation.