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.

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives
Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives

Author: OECD

Publisher: OECD Publishing

Published: 2015-09-24

Total Pages: 264

ISBN-13: 9264233385

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The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to ...

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

Public Expenditure Management
Public Expenditure Management

Author: A. Premchand

Publisher: International Monetary Fund

Published: 1993-03-15

Total Pages: 300

ISBN-13: 9781557753236

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This 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.

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.

Parliament, the Budget and Gender
Parliament, the Budget and Gender

Author: Joachim Wehner

Publisher:

Published: 2004

Total Pages: 101

ISBN-13: 9789291421879

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This handbook, jointly produced with the United Nations Development Programme, the World Bank Institute and the United Nations Fund for Women, was inspired by a series of regional and national seminars on Parliament and the Budgetary Process, Including from a Gender Perspective. Intended as a reference tool, it sets out practical examples of parliament's active engagement in the budgetary process, seeking to advance parliaments' own institutional capacities to make a positive impact on the budget, and to equip parliament, its members and parliamentary staff with the necessary tools to examine the budget from a gender perspective.--Publisher's description.

Budget Theory in the Public Sector
Budget Theory in the Public Sector

Author: Aman Khan

Publisher: Bloomsbury Publishing USA

Published: 2002-12-30

Total Pages: 314

ISBN-13: 0313076812

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Dominated by multiple, competing, and occasionally overlapping theories, the act of budgeting is by no means a staid, dispiriting task. Kahn, Hildreth, and their group of scholars and practitioners show that budgeting is an institutional process, an incremental decision-making tool, and when correctly applied becomes a tribute to managerial and administrative efficiency. Taken together, the chapters provide an unusually coherent conceptual foundation for budgeting as a legitimate field of study, and demonstrate yet again that in its current state the field is truly eclectic but compartmentalized. They also show why it is so difficult to come up with one unified theory of budgeting—and that is one of the book's major benefits. It opens new areas of inquiry that, in the opinion of Khan, Hildreth, and others, will generate renewed interest in probing the field's theory and applications. Understandable and readable for those with limited knowledge of the subject but needing a sufficiently useful grasp of its various issues and problems, the book is both an important reference work for scholars in the field and a practical guide for students of administration, their teachers, and for managers throughout the public sector.