Managing Government Expenditure

Date: April 1999
Type: Books
Subject:
ISBN: 971-561-197-4 (print)
Price: $20.00 (paperback)
Author: Schiavo-Campo, Salvatore; Tommasi, Daniel

Description

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.

Contents

  • An Overview of Public Expenditure Management
  • The Budget and its Coverage
  • Budget Systems and Expenditure Classification
  • The Budget Preparation Process
  • Organizational Issues in Budget Preparation and the Budget Approval Process
  • Assuring Compliance in Budget Execution
  • Managing and Monitoring Budget Implementation
  • Cash Management and the Treasury Function
  • Management Controls, Audit and Evaluation
  • Accounting
  • Reporting
  • The Programming of Public Investment and the Management of External Assistance
  • Multi-Year Expenditure Programming Approaches
  • Information and Communication Technology in Public Expenditure Management
  • Strengthening "Performance" in Public Expenditure Management
  • Budgeting Reforms in OECD Member Countries
  • How To Get There from Here: The Strategy and Sequencing of Budgetary Reform
  • Annexes
  • Bibliography