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