Guidelines for Public Expenditure Management [electronic resource] Diamond, Jack.

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.
Actual expenditure.
Actual expenditures.
Aggregate expenditure.
Aggregate expenditure control.
Annual accounts.
Annual budget.
Annual cash plan.
Annual expenditures.
Authorized budget.
Budget aggregates.
Budget authority.
Budget circular.
Budget classification.
Budget classification systems.
Budget constraint.
Budget decisions.
Budget department.
Budget discipline.
Budget document.
Budget estimates.
Budget execution.
Budget execution data.
Budget execution procedures.
Budget execution process.
Budget execution system.
Budget expenditure.
Budget framework.
Budget implementation.
Budget information.
Budget institutions.
Budget law.
Budget line items.
Budget management.
Budget ministry.
Budget negotiations.
Budget office.
Budget outturn.
Budget planning.
Budget plans.
Budget policy.
Budget preparation.
Budget preparation procedure.
Budget preparation procedures.
Budget preparation process.
Budget preparation system.
Budget preparation systems.
Budget principles.
Budget process.
Budget proposals.
Budget request.
Budget requests.
Budget resources.
Budget revenues.
Budget strategy.
Budget submissions.
Budget support.
Budget system.
Budget systems.
Budget targets.
Budget transactions.
Budget year.
Budgetary allocations.
Budgetary appropriations.
Budgetary data.
Budgetary expenditure.
Budgetary management.
Budgetary operations.
Budgetary practice.
Budgetary procedures.
Budgetary process.
Budgetary resources.
Budgetary support.
Budgetary system.
Budgeted expenditure.
Budgeted expenditures.
Capital budget.
Capital expenditure.
Capital expenditures.
Cash accounting.
Cash budget.
Categories of expenditure.
Central budget.
Central government budget.
Central government budgets.
Central government expenditure.
Central government expenditures.
Central government spending.
Contingent liabilities.
Control of budget execution.
Current budget.
Current expenditure.
Current expenditures.
Cutting expenditures.
Dual budgeting.
Expenditure adjustments.
Expenditure budget.
Expenditure classification.
Expenditure commitments.
Expenditure control.
Expenditure controls.
Expenditure cuts.
Expenditure data.
Expenditure decisions.
Expenditure forecast.
Expenditure frameworks.
Expenditure implications.
Expenditure information.
Expenditure issues.
Expenditure items.
Expenditure levels.
Expenditure management.
Expenditure management process.
Expenditure management system.
Expenditure management systems.
Expenditure patterns.
Expenditure plan.
Expenditure planning.
Expenditure plans.
Expenditure policies.
Expenditure policy.
Expenditure priorities.
Expenditure process.
Expenditure programs.
Expenditure projections.
Expenditure proposals.
Expenditure reduction.
Extrabudgetary funds.
Financial information system.
Financial management.
Financial management information.
Financial management information system.
Fiscal activities.
Fiscal activity.
Fiscal adjustment.
Fiscal affairs.
Fiscal affairs department.
Fiscal deficit.
Fiscal economist.
Fiscal economists.
Fiscal expenditures.
Fiscal federalism.
Fiscal management.
Fiscal monitoring.
Fiscal operations.
Fiscal policy.
Fiscal policy actions.
Fiscal reform.
Fiscal targets.
Fiscal transactions.
Fiscal transparency.
Fiscal years.
General budget.
General budget support.
General government expenditures.
Government accounting.
Government accounts.
Government borrowing requirement.
Government borrowing requirements.
Government budget.
Government budgeting.
Government budgets.
Government deficit.
Government deposits.
Government expenditure.
Government expenditures.
Government fiscal management.
Government grants.
Government guarantees.
Government payment.
Government priorities.
Government revenue.
Government securities.
Gross expenditures.
Information on budget execution.
Investment expenditure.
Local government expenditures.
Medium-term expenditure.
Medium-term expenditure planning.
Multiyear expenditure.
National accounting.
National accounts.
Organic budget law.
Public expenditure.
Public expenditure management.
Public expenditure management system.
Public expenditure management systems.
Public expenditures.
Public finance.
Public finance management.
Public finances.
Public financial management.
Public investment.
Public spending.
Quasi-fiscal activities.
Recurrent expenditure.
Recurrent expenditures.
Resource allocation.
Revenue forecast.
Revenue forecasting.
Revenue projections.
Security expenditures.
Short-term expenditure.
State expenditures.
Total expenditure.
Total expenditures.
Treasury department.
Treasury single account.
Treasury system.
Unrealistic budget.
New Zealand.
United Kingdom.
United States.
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.
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