Public Expenditure Management / A. Premchand.

Format:

Book

Government document

Author/Creator:

Premchand, A.

Series:

Books

Language:

English

Subjects (All):

Budget.

Expenditures, Public.

Physical Description:

1 online resource (293 p.)

Place of Publication:

Washington, D.C. : International Monetary Fund, 1993.

Language Note:

English

Summary:

This book, by A. Premchand, a former Assistant Director of IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects, ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and formerly centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery.

Contents:

""Contents""; ""Preface""; ""Introduction ""; ""1 Public Expenditure Management as a Composite Culture""; ""Comparison of Public and Private Practices""; ""Governance and Transparency""; ""Definitions and Distinctions""; ""Expenditure Management""; ""Control Framework""; ""Management Process""; ""Nature of Controls""; ""Expenditure Controls""; ""Toward the SEEE Paradigm""; ""2 Institutional Aspects of Public Expenditure Management .. ""; ""Typologies and Their Viability""; ""Systems Groups""; ""Other Approaches""; ""Current Practices""; ""Modular Presentation of Features""

""3 Managing Fiscal Stress""""What Is Fiscal Stress?""; ""Corporate Practices During Stress""; ""Issues and Approaches""; ""Legal Powers""; ""Macroeconomic Linkages""; ""Forward Expenditure Planning""; ""Global Targets""; ""Uncertainty""; ""Budget Formulation""; ""Expenditure Reviews""; ""Efforts at Restraint""; ""Personnel Restraint""; ""Across-the-Board Cuts""; ""Specific Sectoral Cuts""; ""Maintaining Policy Targets""; ""Assessment""; ""Removal of Drawbacks""; ""4 Compliance""; ""Central and Spending Agencies""; ""Traditional Organizational Techniques""; ""Principal-Agent Relationship""

""Improved Organizational Design: Role of Financial Management Initiative(F.MI)""""Overall Organizational Development (OOD)""; ""An Assessment""; ""5 Structural Adjustment: A Multifaceted Phenomenon""; ""I. Perspective on Developing Countries' Experience""; ""Managing Change""; ""Progress in Implementation""; ""Constraints of Institutional Reform""; ""II. Institutional and Systemic Adjustment to Market""; ""Design of Institution""; ""Expenditure Control Framework""; ""Central Bank""; ""Legislative Institutions""; ""Managing Transition""

""III. Institutional Implications of Regional Obligations""""Coordination, Cooperation, and Harmonization""; ""Coordinating Expenditure Policies in GCC States""; ""Implications and Requirements of Expenditure Policy Coordination""; ""Experience of WAMU""; ""European Community (EC) Countries ""; ""6 Lending Programs, Guarantees, and Quasi-Fiscal Operations""; ""Nature and Extent of Government Lending""; ""Policy Approaches""; ""Budgeting Approaches""; ""Selected Issues""; ""Guarantees""; ""Quasi-Fiscal Accounts 155""; ""7 Servicing Public Debt: Management Aspects""; ""Public Debt Budgeting""

""Systemic Features""""Budget Estimate Formulation""; ""Estimates and Outcomes""; ""Problem Areas""; ""Debt Management: Internal Accounting and Controls""; ""8 Procurement, Contracting Out, and Expenditure Management""; ""Procurement Cycle""; ""Contract Management""; ""Issues""; ""9 Performance Measurement and Evaluation""; ""Previous Trends""; ""Efficiency Measurement""; ""Efficiency Measurement Techniques""; ""Performance Indicators""; ""Issues in Applying Performance Indicators""; ""Evaluation""; ""Nature of Evaluation""; ""Design of Evaluation""; ""Other Aspects""

""Appendix I. Expenditure Management Process: Modular Presentation""

Notes:

Description based upon print version of record.

Includes bibliographical references (pages 274-282).

Description based on print version record.

ISBN:

9786613848178

9781455229703

1455229709

9781455253807

1455253804

9781283535724

1283535726

9781455264827

1455264822