Managing public expenditure: a reference book for transition countries
Organisation for Economic Co-operation and Development, Mar 30, 2001 - Business & Economics - 500 pages
Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages. The book will be of general interest but is ...
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THE BUDGET AND ITS COVERAGE
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accounting system accrual accounting activities administrative allocation analysis annual budget approach appropriations arrears assess assets auditor authorised borrowing budget execution budget implementation budget management budget preparation budget process budget system budgetary capital cash ceilings central government chart of accounts classification co-ordination Commission commitments contracts costs council of ministers debt management deficit defined economic effective efficiency ensure entities established European European Commission European Union evaluation example external financial audit financial control financial management financial reporting fiscal policy forecasts framework functions government financial reporting government's impact internal audit issues liabilities line ministries Maastricht Treaty macroeconomic medium-term ministry of finance monitoring MTBF multi-year estimates National Fund objectives OECD operations organisation outcomes outputs parliament payments personnel expenditures procedures procurement public expenditure reform responsible revenues rules SAPARD spending agencies spending units standards subnational governments supreme audit institution tax expenditures transactions transition countries treasury