Guidelines for Public Expenditure Management

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...

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Bibliographic Details
Main Author: Diamond, Jack
Other Authors: Potter, Barry
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1999
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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245 0 0 |a Guidelines for Public Expenditure Management  |c Jack Diamond, Barry Potter 
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300 |a 77 pages 
651 4 |a United Kingdom 
653 |a Finance, Public 
653 |a Government and the Monetary System 
653 |a Public Administration 
653 |a Payment Systems 
653 |a Budget Systems 
653 |a Public finance & taxation 
653 |a Regimes 
653 |a Monetary economics 
653 |a Public finance accounting 
653 |a Fiscal accounting and reporting 
653 |a Budget planning and preparation 
653 |a Exports and Imports 
653 |a International economics 
653 |a Budgeting 
653 |a Money 
653 |a National Government Expenditures and Related Policies: General 
653 |a Expenditure 
653 |a Standards 
653 |a Budget execution and treasury management 
653 |a Accounting 
653 |a Public Sector Accounting and Audits 
653 |a Currencies 
653 |a Monetary Systems 
653 |a Budget 
653 |a Expenditures, Public 
653 |a Public financial management (PFM) 
653 |a National Budget 
653 |a Budgeting & financial management 
653 |a National Budget, Deficit, and Debt: General 
653 |a Public Finance 
653 |a Money and Monetary Policy 
700 1 |a Potter, Barry 
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520 |a 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