Expenditure Control

Author : Sailendra Pattanayak
Publisher : International Monetary Fund
Page : 32 pages
File Size : 40,6 Mb
Release : 2016-04-20
Category : Business & Economics
ISBN : 9781513574639

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Expenditure Control by Sailendra Pattanayak Pdf

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 : A. Premchand
Publisher : International Monetary Fund
Page : 556 pages
File Size : 54,7 Mb
Release : 1989-03-15
Category : Business & Economics
ISBN : 0939934256

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Government Budgeting and Expenditure Controls by A. Premchand Pdf

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 : OECD
Publisher : OECD Publishing
Page : 188 pages
File Size : 54,8 Mb
Release : 2009-05-18
Category : Electronic
ISBN : 9789264076822

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The Control and Management of Government Expenditure by OECD Pdf

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 : OECD
Publisher : OECD Publishing
Page : 504 pages
File Size : 54,8 Mb
Release : 2001-03-20
Category : Electronic
ISBN : 9789264192607

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Managing Public Expenditure A Reference Book for Transition Countries by OECD Pdf

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 : Sailendra Pattanayak
Publisher : International Monetary Fund
Page : 32 pages
File Size : 50,9 Mb
Release : 2016-04-20
Category : Business & Economics
ISBN : 9781475567076

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Expenditure Control by Sailendra Pattanayak Pdf

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
Publisher : Edward Elgar Publishing
Page : 280 pages
File Size : 51,7 Mb
Release : 2005-01-01
Category : Business & Economics
ISBN : 184542560X

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Public Expenditure Control in Europe by Milagros García Crespo Pdf

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 : United States. Congress. Conference Committees, 1968
Publisher : Unknown
Page : 40 pages
File Size : 46,6 Mb
Release : 1968
Category : Taxation
ISBN : UCAL:B4177783

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Revenue and Expenditure Control Act of 1968 by United States. Congress. Conference Committees, 1968 Pdf

Author : Mr.Jack Diamond,Mr.Barry H. Potter
Publisher : International Monetary Fund
Page : 84 pages
File Size : 41,9 Mb
Release : 1999-07-01
Category : Business & Economics
ISBN : 1557757879

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Guidelines for Public Expenditure Management by Mr.Jack Diamond,Mr.Barry H. Potter Pdf

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 : A. Premchand
Publisher : Oxford University Press, USA
Page : 396 pages
File Size : 42,7 Mb
Release : 2005
Category : Business & Economics
ISBN : STANFORD:36105114565059

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Controlling Government Spending by A. Premchand Pdf

This Volume Examines The Main Factors Contributing To Expenditure Growth And Formulates Alternative Proposals For Improvement And Sustainability In Expenditure Management.

Author : James O. McKinsey
Publisher : Lindhardt og Ringhof
Page : 305 pages
File Size : 48,8 Mb
Release : 2022-12-13
Category : Business & Economics
ISBN : 9788728138748

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Budgetary Control by James O. McKinsey Pdf

Considered an enduring classic, ‘Budgetary Control’ sees McKinsey put years of practical accounting experience down on paper. One of the pioneers of ‘management theory,’ his observations, methodology, and approach are as relevant today as they were when the book was first published. ́Budgetary Control ́ is essential reading for anyone with an interest in what goes on behind the scenes of any successful business. James Oscar McKinsey (1889 – 1937) was born in Missouri and went on to found the management consulting firm, McKinsey & Company. The son of James Madison and Mary Elizabeth Logan McKinsey, he had a modest upbringing and was raised in a three-room house in the Ozarks. After finishing high school, he attended Warrensburg Teachers College and earned a Bachelor of Pedagogy. Subsequently, he enrolled at the University of Arkansas to study Law, Bookkeeping at the St. Louis University, and Philosophy and Commerce at the University of Chicago. In 1919, McKinsey wrote the first textbook about managerial accounting. After serving in the First World War, he lectured in accounting at Columbia University. During that year, he published his major work, ‘Budgetary Control.’ McKinsey & Co. was founded in 1926, and he worked there until 1935.

Author : John A. Marini
Publisher : Taylor & Francis
Page : 228 pages
File Size : 41,7 Mb
Release : 2014-02-04
Category : Political Science
ISBN : 9781135844417

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The Politics Of Budget Control by John A. Marini Pdf

First Published in 1992. The federal budget has attained unparalleled significance at the heart of American politics in the last quarter of the twentieth century. The modern budget system has become the mechanism by which a distinctively American administrative state was put in place and made operative. The growth of the administrative state has transformed politics in America, but many Americans are unaware of its existence. This study looks at budget control within the realms of Congress, the Presidency and the development of the Administrative State.

Author : Laura von Daniels
Publisher : Edward Elgar Publishing
Page : 221 pages
File Size : 42,6 Mb
Release : 2016-03-25
Category : Business & Economics
ISBN : 9781783475957

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Fiscal Decentralization and Budget Control by Laura von Daniels Pdf

How can governments control spending pressure from influential groups, often representing powerful regional interests? This book is concerned with institutional solutions that allow modern nation states to balance historically grown cultural, political and economic diversity. Laura von Daniels combines different literatures in economics and political science, and draws on interviews with former government leaders, and country experts from international organizations. She applies this research to topics such as fiscal institutions and budget balances, presenting a critical review of different institutional approaches to resolving fiscal imbalances and public indebtedness. Students and scholars of various disciplines, including politics, public and social policy, economics and business will find the discussions and detailed description of institutional reforms in emerging market nations to be of use to their research. It will also be of interest to practitioners working on fiscal decentralization and budget control.

Author : United States. Congressional Budget Office
Publisher : Unknown
Page : 138 pages
File Size : 40,5 Mb
Release : 1982
Category : Income tax
ISBN : IND:30000097148906

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Tax Expenditures by United States. Congressional Budget Office Pdf

Author : Amiya Kumar Ghosh
Publisher : Lancer Publishers
Page : 424 pages
File Size : 55,9 Mb
Release : 1996
Category : Budget
ISBN : 1897829264

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India's Defence Budget and Expenditure Management in a Wider Context by Amiya Kumar Ghosh Pdf

Defence Expenditure Is A Very Significant Part Of Central Government Expenditure. These Book Looks At Various Issues Regarding Defence Budgets In A Detailed And Analytic Manner. Without Dust Jacket.

Author : John Wanna,Joanne Kelly,John Forster
Publisher : Routledge
Page : 279 pages
File Size : 44,6 Mb
Release : 2020-07-28
Category : Political Science
ISBN : 9781000246490

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Managing Public Expenditure in Australia by John Wanna,Joanne Kelly,John Forster Pdf

How do Australian governments budget? How well do they spend and manage our money? Governments seem to be locked in a constant struggle with the problems of budgeting. Cabinet never has enough resources to go around, and while some agencies 'guard' public expenditure, others find endless ways to make new claims on budgets. Managing Public Expenditure in Australia provides the first systematic analysis of government budgeting and the politics of the budgetary process. Drawing on extensive original sources, the authors examine debates and reforms in public finance from Whitlam and Fraser to Hawke, Keating and Howard, and assess their impacts on policy development. In tracking the way governments actually spend money, Managing Public Expenditure in Australia provides an alternate and complementary political history of federal government over the past forty years. This book also includes accessible discussions on topics such as budget theory, financial management in government, and debt and deficit reduction. An explanation of new resource management techniques and initiatives help to illuminate the ongoing changes to budget and expenditure management practices. This is an essential purchase for students, teachers and practitioners of public finance, and for anyone involved in the continuing debate over the nature and role of the public sector.