Report ... on the Administration of the Expenditure of India
Author: Great Britain. Indian Expenditure Commission
Publisher:
Published: 1900
Total Pages: 778
ISBN-13:
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Author: Great Britain. Indian Expenditure Commission
Publisher:
Published: 1900
Total Pages: 778
ISBN-13:
DOWNLOAD EBOOKAuthor: 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: Andaman Islands (India)
Publisher:
Published: 1904
Total Pages: 82
ISBN-13:
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Publisher:
Published: 1904
Total Pages: 82
ISBN-13:
DOWNLOAD EBOOKAuthor: Sailendra Pattanayak
Publisher: International Monetary Fund
Published: 2016-04-20
Total Pages: 32
ISBN-13: 1513574639
DOWNLOAD EBOOKThis paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.
Author: Mr.Sandeep Saxena
Publisher: International Monetary Fund
Published: 2016-04-18
Total Pages: 24
ISBN-13: 1513509055
DOWNLOAD EBOOKVirements 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.
Author: Frederick Martin
Publisher:
Published: 1915
Total Pages: 1670
ISBN-13:
DOWNLOAD EBOOKAuthor: A. Premchand
Publisher: International Monetary Fund
Published: 1993-03-15
Total Pages: 300
ISBN-13: 9781557753236
DOWNLOAD EBOOKThis book, by A. Premchand, a former Assistant Director of IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects, ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and formerly centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery.
Author: Brookings Institution. Institute for Government Research
Publisher:
Published: 1971
Total Pages: 920
ISBN-13:
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Publisher:
Published: 1902
Total Pages: 1420
ISBN-13:
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