Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Public Expenditure Control in Europe PDF full book. Access full book title Public Expenditure Control in Europe by Milagros García Crespo. Download full books in PDF and EPUB format.
Author: Milagros García Crespo Publisher: Edward Elgar Publishing ISBN: 9781845425609 Category : Business & Economics Languages : en Pages : 280
Book Description
Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation. John Wanna, Griffith University, Australia This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.
Author: Milagros García Crespo Publisher: Edward Elgar Publishing ISBN: 9781845425609 Category : Business & Economics Languages : en Pages : 280
Book Description
Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation. John Wanna, Griffith University, Australia This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.
Author: OECD Publisher: OECD Publishing ISBN: 9264192603 Category : Languages : en Pages : 504
Book Description
Managing 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: European Commission. Directorate-General for Economic and Financial Affairs Publisher: ISBN: Category : Budget Languages : en Pages : 92
Book Description
Recoge: Composition and quality of public expenditures in the EU - Improving the efficiency of public expenditure - Growth-enhancing and high-quality expenditure in the EU budgetary framework - A way forward for the assessment of quality of public expenditures in the EU.
Author: OECD Publisher: OECD Publishing ISBN: 9264076824 Category : Languages : en Pages : 188
Book Description
Public expenditure control has become a central element of economic policy in many countries. This report analyses budget practices and some recent innovations from the point of view of senior public servants in the central budget offices of ...
Author: Ivailo V. Izvorski Publisher: World Bank Publications ISBN: 9780821374511 Category : Political Science Languages : en Pages : 120
Book Description
The countries of Southeast Europe have undergone a significant transition over the past decade. Helped by macroeconomic stabilization and efforts in advancing structural reforms, real GDP growth has picked up this century. Fiscal adjustment has been an integral part of the transition. Expenditure cuts have helped trim spending relative to GDP in most countries in the region and cut fiscal deficits everywhere except in Serbia. Progress in fiscal consolidation has been substantial, but in several of the countries the government's presence in the economy remains oversized. Costs related to advancing EU integration and completing reforms are expected to generate further pressures for public spending. Creating the fiscal space for addressing such pressures would require a further reduction in existing spending, given that there is still scope for increasing tax rates. The report identifies key remaining challenges and proposes a menu of options in further reforms in sectors that account for the largest shares of public spending, and where reforms are likely to have significant budgetary implications. The sectors discussed in the report are social protection, health, education, public administration, and infrastructure.
Author: Bernard Dafflon Publisher: Edward Elgar Publishing ISBN: 9781782541790 Category : Business & Economics Languages : en Pages : 320
Book Description
'...the book contains a good deal of useful information about local government finance in Europe.' - John Fender, Local Government Studies '...I would like to thank you for publishing the great book Local Public Finance in Europe. It is a rare source of institutional information and also great insights on the subject.' - Andrey Timofeev, Georgia State University, US 'In respect of the hard budget constraint imposed by the stability pact for Maastricht...and the fact that European central governments can no longer bail out sub-federal obligations for more than 3% deficit to GNP annually and 60% debt to GDP...the volume edited by B. Dafflon is important and highly welcome.... Insofar, it represents an interesting and important milestone in the evaluation of the success of local budget rules in European countries.' - C.A. Schaltegger, Kyklos Most countries apply some form of restrictions to local government budgeting and borrowing, but in various forms and to varying degrees. These restrictions are considered necessary components of a fiscal federalism involving some sort of central government control in local affairs, a design which can be termed 'administrative federalism'. In this comprehensive book Bernard Dafflon introduces the reader to the institutional complexities of fiscal controls in European local public finance. The authors comprehensively explore the issues of government budgeting and borrowing, with the ultimate aim of understanding how mechanisms of fiscal discipline are established and function. Ten European countries are scrutinised on the basis of ten key issues including local budgetary policy-making, the policy effects of local budget deficits and public debt, the rules of amortisation and debt instalment, whether extensive fiscal controls promote budget accountability and discipline, and how the Maastricht criteria concerning deficit and debt can be implemented. They go on to highlight the complicated mix of rules, administrative routines and co-operative arrangements through which each country implements their individual budget controls. Although these arrangements have been successful in avoiding serious fiscal imbalance in the last twenty years, the authors argue that their impact on the broader goals of the government sector remains a more contentious question. This book offers a broad understanding of the rich institutional variations and elaborate fiscal designs in Europe from a comparative perspective. It will be welcomed by political scientists, public sector managers and economists, and scholars, practitioners and advanced students of public policy and fiscal studies.
Author: A. Premchand Publisher: International Monetary Fund ISBN: 9780939934256 Category : Business & Economics Languages : en Pages : 556
Book Description
This book, written by A. Premchand, offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, procedures, and processes of budgeting with illustrative material drawn from the experiences of industrial and developing countries.
Author: Anne Line Bretteville-Jensen Publisher: Council of Europe ISBN: Category : Medical Languages : en Pages : 38
Book Description
Supply reduction is often the main approach used for addressing the illicit drug problem. – Pompidou Group Evaluating drug policy is an integral part of a cost-efficient approach to tackle illicit drugs. This report takes a first step towards a systematic analysis, by examining a set of representative attempts to estimate public expenditure on supply reduction interventions. It proposes a common set of definitions, aiming to establish a common basis for understanding this topic and facilitating comparability in three main dimensions: time, policy and countries. Although it is mainly confined to supply reduction expenditures, in order to set the context, it describes the proportion that total drugrelated expenditure represents of national public spending and presents the balance between demand and supply reduction spending for a number of European countries. Finally, with the aim of facilitating and promoting future empirical expenditure studies and of setting the ground for the development of good practices, relevant data sources and methodologies applied are listed and discussed and examples of sectorial models of public spending are selectively provided.
Author: Sailendra Pattanayak Publisher: International Monetary Fund ISBN: 1475567073 Category : Business & Economics Languages : en Pages : 32
Book Description
This 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: Milagros García Crespo
Author: Milagros García Crespo
Author: OECD
Author: European Commission. Directorate-General for Economic and Financial Affairs
Author: OECD
Author: Ivailo V. Izvorski
Author: Bernard Dafflon
Author: A. Premchand
Author: Anne Line Bretteville-Jensen
Author: Sailendra Pattanayak
Author: Alfonso Arpaia