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Managing Government Expenditure
Written by Salvatore Schiavo-Campo and Daniel Tommasi

The printed version of this publication is out of print. Please contact the Publications Unit for more information.
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Guidelines, Handbooks, and Manuals

On-line edition: Free of Charge
Hardcopy price: $20.00

ISBN: 971-561-197-4
Publication Date: April 1999
Out of Print

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.

The approach is largely a synthesis of the literature in this area and of international experience, with a view to a pragmatic assessment of the benefits, costs, risks, and implementation requirements for different budgetary practices in different country circumstances.

513 pages.

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Contents

  1. An Overview of Public Expenditure Management [ PDF: 120kb | 39 pages ]

  2. The Budget and its Coverage [ PDF: 101kb | 36 pages ]

  3. Budget Systems and Expenditure Classification [ PDF: 132kb | 42 pages ]

  4. The Budget Preparation Process [ PDF: 131kb | 51 pages ]

  5. Organizational Issues in Budget Preparation and the Budget Approval Process [ PDF: 70kb | 24 pages ]

  6. Assuring Compliance in Budget Execution [ PDF: 78kb | 27 pages ]

  7. Managing and Monitoring Budget Implementation [ PDF: 62kb | 21 pages ]

  8. Cash Management and the Treasury Function [ PDF: 88kb | 31 pages ]

  9. Management Controls, Audit, and Evaluation [ PDF: 105kb | 39 pages ]

  1. Accounting [ PDF: 111kb | 38 pages ]

  2. Reporting [ PDF: 54kb | 19 pages ]

  3. The Programming of Public Investment and the Management of External Assistance [ PDF: 73kb | 25 pages ]

  4. Multi-Year Expenditure Programming Approaches [ PDF: 108kb | 34 pages ]

  5. Information and Communication Technology in Public Expenditure Management [ PDF: 82kb | 27 pages ]

  6. Strengthening "Performance" in Public Expenditure Management [ PDF: 105kb | 32 pages ]

  7. Budgeting Reforms in OECD Member Countries [ PDF: 63kb | 22 pages ]

  8. How To Get There from Here: The Strategy and Sequencing of Budgetary Reform [ PDF: 70kb | 25 pages ]

   Annexes [ PDF: 350kb | 87 pages ]

   Bibliography [ PDF: 42kb | 11 pages ]


ISBN 971-561-197-4
Publication Stock No. 100498
Published by the Asian Development Bank
P.O. Box 789, 0980 Manila, Philippines