The Developing System of Public Expenditure Management and Control PDF Download

Author: Samuel Goldman
Publisher:
ISBN:
Category : Great Britain
Languages : en
Pages : 88

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Author: Samuel Goldman
Publisher: Stationery Office Books (TSO)
ISBN:
Category : Government business enterprises
Languages : en
Pages : 110

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Author: OECD
Publisher: OECD Publishing
ISBN: 9264192603
Category :
Languages : en
Pages : 504

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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: Sir Richard Clarke
Publisher: Springer
ISBN: 1349037389
Category : Business & Economics
Languages : en
Pages : 236

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Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84

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Book Description
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.

Author: Sailendra Pattanayak
Publisher: International Monetary Fund
ISBN: 1475567073
Category : Business & Economics
Languages : en
Pages : 32

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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: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 520

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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: Salvatore Schiavo-Campo
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 556

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Book Description
This 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: Robert Mark Lacey
Publisher: World Bank Publications
ISBN:
Category : Budget
Languages : en
Pages : 87

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Book Description
The key to better management of public spending, including investment programnming, lies in the process by which programs are identified, prepared, approved, and implemented. Strengthening this process should lead to expenditure programs that are a more appropriate size and are more attuned to overall development goals.

Author: Luc E. Leruth
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 50

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Book Description
A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems, and allows for comparisons between institutional settings. To illustrate this, we analyze the benefits derived from the use by the Ministry of Finance (MoF) of two control instruments; ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. We derive a set of possible "control regimes" which can be used by the MoF. Although we illustrate the use of the model using developing countries, it is also relevant to developed economies.