Read and Download eBook Full
Author: Salvatore Schiavo-Campo
Publisher:
Published: 1999
Total Pages: 556
ISBN-13:
DOWNLOAD EBOOKThis is a comprehensive manual, based on a sound conceptual foundation but with a deliberate operational thrust, covering the entire public expenditure management cycle--from multiyear expenditure programming and budget formulation through budget execution, audit, and evaluation.
Author: OECD
Publisher: OECD Publishing
Published: 2001-03-20
Total Pages: 497
ISBN-13: 9264192603
DOWNLOAD EBOOKManaging 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.
Author: Jens Kromann Kristensen
Publisher: World Bank Publications
Published: 2019-11-24
Total Pages: 168
ISBN-13: 146481466X
DOWNLOAD EBOOKThis 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.
Author: World Bank
Publisher: World Bank Publications
Published: 2005
Total Pages: 276
ISBN-13: 9780821361405
DOWNLOAD EBOOKThis publication sets out a framework for analysing the performance of governments in developing countries, looking at the government as a whole and at local and municipal levels, and focusing on individual sectors that form the core of essential government services, such as health, education, welfare, waste disposal, and infrastructure. It draws lessons from performance measurement systems in a range of industrial countries to identify good practice around the world in improving public sector governance, combating corruption and making services work for poor people.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
Published: 1999-07-01
Total Pages: 84
ISBN-13: 9781557757876
DOWNLOAD EBOOKTraditionally, 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.
Author: Mr. M. Cangiano
Publisher: International Monetary Fund
Published: 2013-04-05
Total Pages: 468
ISBN-13: 1475512198
DOWNLOAD EBOOKThe 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
Author: World Bank
Publisher: World Bank Publications
Published: 2005
Total Pages: 294
ISBN-13: 9780821361443
DOWNLOAD EBOOKFocuses on the public sector in developing countries. Provides tools of analysis for discovering equity in tax burdens as well as in public spending and judging government performance in its role in safeguarding the interests of the poor and disadvantaged. Outlines a framework for a rights-based approach to citizen empowerment - in other words, creating an institutional design with appropriate rules, restraints, and incentives to make the public sector responsive and accountable to an average voter.
Author: Richard Allen
Publisher: World Bank Publications
Published: 2004
Total Pages: 166
ISBN-13: 9780821355992
DOWNLOAD EBOOKThis study compares the various instruments and approaches used by the World Bank, the European Commission, the International Monetary Fund, the Strategic Partnership for Africa and several bilateral donor agencies to assess and reform public expenditure management systems in developing and transitional countries. It identifies weaknesses in the current system and recommends a new medium-term, country-led, multidonor approach which is focused on better budgetary management supplemented by donor aid funds, as a key mechanism to reduce poverty and attain other policy goals.
Author: Bernard Harborne
Publisher: World Bank Publications
Published: 2017-03-01
Total Pages: 334
ISBN-13: 1464807671
DOWNLOAD EBOOKSecuring Development: Public Finance and the Security Sector highlights the role of public finance in the delivery of security and criminal justice services. This book offers a framework for analyzing public financial management, financial transparency, and oversight, as well as expenditure policy issues that determine how to most appropriately manage security and justice services. The interplay among security, justice, and public finance is still a relatively unexplored area of development. Such a perspective can help security actors provide more professional, effective, and efficient security and justice services for citizens, while also strengthening systems for accountability. The book is the result of a project undertaken jointly by staff from the World Bank and the United Nations, integrating the disciplines where each institution holds a comparative advantage and a core mandate. The primary audience includes government officials bearing both security and financial responsibilities, staff of international organizations working on public expenditure management and security sector issues, academics, and development practitioners working in an advisory capacity.
Author: International Monetary Fund. Institute for Capacity Development
Publisher: International Monetary Fund
Published: 2024-05-31
Total Pages: 42
ISBN-13:
DOWNLOAD EBOOKThis technical assistance (TA) report presents the outcomes of the scoping mission of a new TA project aimed at building capacity in macroeconomic forecasting and policy analysis in the Finance Division (FD) of the Bangladesh Ministry of Finance (MoF). The FD has sought Macroeconomic Framework Technical Assistance from ICD and SARTTAC to support them in enhancing their Medium-term Macroeconomic Framework. A scoping mission was held in Dhaka in January 2023 to diagnose the FD’s current forecasting and policy analysis systems and to agree on a multi-year action plan. The project action plan is centered around the customization of the Macroframework Foundations Tool (MFT), which will support the FD in overcoming limitations in their current approach.
