Managing Public Expenditure [electronic resource]: A Reference Book for Transition Countries /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Allen, Richard.
Tommasi, Daniel.
Paris : OECD Publishing,
2001.
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 focused particularly on the needs of countries in transition, especially those in Central and Eastern Europe that seek to become members of the European Union. The book provides practical, operational information and guidance on all areas of public expenditure management, e.g. legal and institutional frameworks, preparation of the budget, implementation, cash management, performance management, accounting, financial information and reporting systems, internal control and internal audit, and external audit. Each part of the book ends with key points and directions for reform. The detailed questionnaire will help practitioners to identify the strong and weak elements in their budget systems so that they can take necessary remedial action. Managing Public Expenditure ends with a comprehensive glossary, bibliography and index. Richard Allen is an economist and spent most of his career at HM Treasury (the British Ministry of Finance), working mainly in the areas of fiscal policy, EU affairs, public expenditure management and international finance. He has also served as a diplomat in Washington DC and as a board member of the European Investment Bank. He was head of the budget and resource allocation team of the SIGMA Programme and is now adviser on governance at the Asian Development Bank. Daniel Tommasi is a Paris-based consultant in the the areas of fiscal policy, public expenditure management and macroeconomic management. He is an adviser to governments and a consultant for international organisations, including the World Bank, the Asian Development Bank, the United Nations Development Programme, and the European Union's Phare and Tacis Programmes. He has worked for over 25 years in some 30 countries in Central and Eastern Europe, the Middle East, Asia, the Pacific and Africa.
Description based upon print version of record.
""CONTENTS""; ""FOREWORD""; ""LIST OF BOXES, FIGURES AND TABLES""; ""LIST OF ABBREVIATIONS""; ""EXECUTIVE SUMMARY""; ""INTRODUCTION â€? REFORMING PUBLIC EXPENDITURE: AN OVERVIEW""; ""A. Definitions, Goals and Objectives""; ""B. Public Finance in the Command Society""; ""C. Improving Public Expenditure Management in Transition Countries""; ""D. Approaches to Managing Change""; ""E. Managing the Reform Process""; ""PART I: THE BUDGET AND THE INSTITUTIONAL CONTEXT""; ""Chapter 1 â€? THE BUDGET AND ITS COVERAGE""; ""A. Basic Definitions""; ""B. Nature of Legislative Authorisations""
""C. Coverage of the Budget""""D. Other Forms of Government Activity with a Fiscal Impact""; ""E. Budgetary Documents""; ""Chapter 2 â€? THE LEGAL AND INSTITUTIONAL FRAMEWORK""; ""A. Distribution of Responsibilities within the Executive""; ""B. The Role of the Legislature""; ""C. Distribution of Responsibilities between Different Levels of Government""; ""D. The Legal Framework""; ""Chapter 3 â€? THE EUROPEAN BUDGET AND THE IMPACT OF EU ACCESSION""; ""A. The European Budget""; ""B. National Budget Policies in the European Union""; ""Summary â€? PART I""; ""A. KEY POINTS""
""B. DIRECTIONS FOR REFORM""""PART II: ALLOCATION OF RESOURCES ""; ""Chapter 4 â€? BUDGET CLASSIFICATION, PRESENTATION AND PROGRAMMING""; ""A. Expenditure Classification""; ""B. Presentation of Expenditures in the Budget""; ""C. Programmatic Approaches""; ""D. Managerialism""; ""Chapter 5 â€? POLICY FORMULATION AND BUDGET PREPARATION""; ""A. The Macroeconomic and Policy Context""; ""B. Preparing the Macroeconomic Framework""; ""C. Conditions for Sound Budget Preparation""; ""D. Budget Preparation Process""; ""Chapter 6 â€? MULTI-YEAR BUDGETING AND INVESTMENT PROGRAMMING""
""A. Multi-year Budgeting""""B. Other Expenditure Planning and Forecasting Exercises""; ""C. Budgeting and Programming Investment""; ""Summary â€? PART II""; ""A. KEY POINTS""; ""B. DIRECTIONS FOR REFORM""; ""PART III: MANAGING BUDGET EXECUTION ""; ""Chapter 7 â€? THE BUDGET EXECUTION CYCLE""; ""A. Objectives of Budget Execution""; ""B. The Expenditure Cycle""; ""C. Distribution of Responsibilities""; ""D. Budget Appropriation Management Rules""; ""E. Other Issues of Budget Implementation""; ""Chapter 8 â€? PAYABLES, PERSONNEL AND PROCUREMENT MANAGEMENT""; ""A. Managing Payables and Arrears""
""B. Personnel Budgeting and Expenditure Control""""C. Public Procurement""; ""D. Contracting-Out""; ""Chapter 9 â€? THE TREASURY FUNCTION AND CASH MANAGEMENT""; ""A. The Treasury Function""; ""B. Cash Management""; ""C. Financial Planning and Forecasts""; ""D. Management of Government Debt""; ""E. Management of Government Assets""; ""F. Relationship with the Central Bank""; ""Chapter 10 â€? INTERNAL CONTROL AND INTERNAL AUDIT""; ""A. Introduction""; ""B. Internal Control""; ""C. Internal Audit""; ""D. Financial Management of EU Funds in Candidate Countries""; ""Summary â€? PART III""
""A. KEY POINTS""
Includes bibliographical references (pages [475]-490) and index.
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 focused particularly on the needs of countries in transition, especially those in Central and Eastern Europe that seek to become members of the European Union. The book provides practical, operational information and guidance on all areas of public expenditure management, e.g. legal and institutional frameworks, preparation of the budget, implementation, cash management, performance management, accounting, financial information and reporting systems, internal control and internal audit, and external audit. Each part of the book ends with key points and directions for reform. The detailed questionnaire will help practitioners to identify the strong and weak elements in their budget systems so that they can take necessary remedial action. Managing Public Expenditure ends with a comprehensive glossary, bibliography and index. Richard Allen is an economist and spent most of his career at HM Treasury (the British Ministry of Finance), working mainly in the areas of fiscal policy, EU affairs, public expenditure management and international finance. He has also served as a diplomat in Washington DC and as a board member of the European Investment Bank. He was head of the budget and resource allocation team of the SIGMA Programme and is now adviser on governance at the Asian Development Bank. Daniel Tommasi is a Paris-based consultant in the the areas of fiscal policy, public expenditure management and macroeconomic management. He is an adviser to governments and a consultant for international organisations, including the World Bank, the Asian Development Bank, the United Nations Development Programme, and the European Union's Phare and Tacis Programmes. He has worked for over 25 years in some 30 countries in Central and Eastern Europe, the Middle East, Asia, the Pacific and Africa.
Expenditures, Public.
Finance, Public.
Budget.
Expenditures, Public
Finance, Public
Budget