Guidelines for Public Expenditure Management [electronic resource] Diamond, Jack.
- Washington, D.C. : International Monetary Fund, 1999.
- IMF eLibrary
- Government document
1 online resource (77 p.)
- Local subjects:
- Accrual accounting.
Accumulation of arrears.
Accumulation of payment arrears.
Aggregate expenditure control.
Annual cash plan.
Budget classification systems.
Budget execution data.
Budget execution procedures.
Budget execution process.
Budget execution system.
Budget line items.
Budget preparation procedure.
Budget preparation procedures.
Budget preparation process.
Budget preparation system.
Budget preparation systems.
Categories of expenditure.
Central government budget.
Central government budgets.
Central government expenditure.
Central government expenditures.
Central government spending.
Control of budget execution.
Expenditure management process.
Expenditure management system.
Expenditure management systems.
Financial information system.
Financial management information.
Financial management information system.
Fiscal affairs department.
Fiscal policy actions.
General budget support.
General government expenditures.
Government borrowing requirement.
Government borrowing requirements.
Government fiscal management.
Information on budget execution.
Local government expenditures.
Medium-term expenditure planning.
Organic budget law.
Public expenditure management.
Public expenditure management system.
Public expenditure management systems.
Public finance management.
Public financial management.
Treasury single account.
- 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.
- Description based on print version record.
- Diamond, Jack.
Potter, Barry H.
- Other format:
- Print Version:
- Publisher Number:
- Access Restriction:
- Restricted for use by site license.
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