Managing Government Expenditure
Asian Development Bank, 1999 - Business & Economics - 529 pages
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.
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accounting system activities administrative aggregate allocation annual budget approach appropriations arrears assessment assets audit auditor basis borrowing broad economic category budget execution budget implementation budget process budget system budgetary accounting cash management cash plan ceilings Central Bank central government chapter chart of accounts classification commitments contract coordination costs debt management decisions deficit defined developing countries donors economic effective efficiency ensure entity estimates evaluation ex-ante expenditure control external fiscal targets forecasts formulation full accrual accounting funds improve internal investment programming issues legislature liabilities line ministries loans macroeconomic framework management controls measures medium-term ment Ministry of Finance monitoring multi-year expenditure programming objectives OECD operations organization payments performance personnel expenditures Premchand priorities problems procedures projects public expenditure management reform reports responsible revenues reviewed risks sector spending agencies tax expenditures tion transactions transition economies Treasury United Kingdom verification stage World Bank