Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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.
Guidelines for Public Expenditure Management
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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.
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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.
Canadian Public Finance
Author: Geneviève Tellier
Publisher: University of Toronto Press
ISBN: 1487594410
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Broken down into five sections explaining how public budgets are developed, Canadian Public Finance presents a comprehensive account of the budget process of the federal, provincial, and territorial governments. With a specific focus on the public policy process, Geneviève Tellier walks readers through the five steps involved in the budget process including agenda-setting, formulation, adoption, implementation, and evaluation. Taking a close look at how much influence key decision-makers actually have over the budget process, Tellier highlights recent events that reveal the political, social, and economic constraints that impact budgetary decisions. Tellier uses key words and textboxes at the end of each chapter to reflect on current issues and new developments in the world of public finance, such as gender-sensitive budgets, performance-based budgeting, and fiscal transparency.
Publisher: University of Toronto Press
ISBN: 1487594410
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Broken down into five sections explaining how public budgets are developed, Canadian Public Finance presents a comprehensive account of the budget process of the federal, provincial, and territorial governments. With a specific focus on the public policy process, Geneviève Tellier walks readers through the five steps involved in the budget process including agenda-setting, formulation, adoption, implementation, and evaluation. Taking a close look at how much influence key decision-makers actually have over the budget process, Tellier highlights recent events that reveal the political, social, and economic constraints that impact budgetary decisions. Tellier uses key words and textboxes at the end of each chapter to reflect on current issues and new developments in the world of public finance, such as gender-sensitive budgets, performance-based budgeting, and fiscal transparency.
The Expenditure Budget Process of the Government of Canada
Author: Douglas G. Hartle
Publisher: Canadian Tax Foundation = Association canadienne d'études fiscales
ISBN:
Category : Business & Economics
Languages : en
Pages : 352
Book Description
Publisher: Canadian Tax Foundation = Association canadienne d'études fiscales
ISBN:
Category : Business & Economics
Languages : en
Pages : 352
Book Description
Recommended Budget Practices
Author: National Advisory Council on State and Local Budgeting (United States)
Publisher:
ISBN: 9780891252405
Category : Budget
Languages : en
Pages : 78
Book Description
Publisher:
ISBN: 9780891252405
Category : Budget
Languages : en
Pages : 78
Book Description
The Expenditure Budget Process in the Government of Canada
Author: Douglas G. Hartle
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 136
Book Description
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 136
Book Description
Budgeting, Auditing, and Evaluation
Author: Andrew Gray
Publisher: Routledge
ISBN: 1000676048
Category : Business & Economics
Languages : en
Pages : 191
Book Description
As governments the world over work to sustain public policy and develop much needed policy initiatives, there is increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland). Contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.
Publisher: Routledge
ISBN: 1000676048
Category : Business & Economics
Languages : en
Pages : 191
Book Description
As governments the world over work to sustain public policy and develop much needed policy initiatives, there is increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland). Contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.
Rational Budgeting?
Author: Ellen Earle Chaffee
Publisher:
ISBN:
Category : Universities and colleges
Languages : en
Pages : 40
Book Description
Publisher:
ISBN:
Category : Universities and colleges
Languages : en
Pages : 40
Book Description
The Economic and Fiscal Update, 1997
Author: Canada. Department of Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 67
Book Description
This document is designed to facilitate the dialogue among Canadians on how best to continue the process of restoring the federal government's finances. Provides an update on the economic and fiscal situation and sets out the deficit target for the coming year. Also explains the key links between the fiscal strategy and the government's top priority: ensuring that job creation and economic growth continue. Includes appendices on where the government spends and an overview of government revenues.
Publisher:
ISBN:
Category :
Languages : en
Pages : 67
Book Description
This document is designed to facilitate the dialogue among Canadians on how best to continue the process of restoring the federal government's finances. Provides an update on the economic and fiscal situation and sets out the deficit target for the coming year. Also explains the key links between the fiscal strategy and the government's top priority: ensuring that job creation and economic growth continue. Includes appendices on where the government spends and an overview of government revenues.
Public Budgeting in Canada
Author: G. Bruce Doern
Publisher: McGill-Queen's Press - MQUP
ISBN: 0773581588
Category : Political Science
Languages : en
Pages : 262
Book Description
Publisher: McGill-Queen's Press - MQUP
ISBN: 0773581588
Category : Political Science
Languages : en
Pages : 262
Book Description
Expenditure Control
Author: Sailendra Pattanayak
Publisher: International Monetary Fund
ISBN: 1513574639
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.
Publisher: International Monetary Fund
ISBN: 1513574639
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.