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 Authors:	Diamond, Jack, Diamond, Jack, 1946-
Other Authors:	Potter, Barry H, Potter, Barry
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1999
Series:	Books IMF eLibrary
Subjects:	Accrual accounting Accumulation of arrears Accumulation of payment arrears Actual expenditure Actual expenditures Aggregate expenditure control Aggregate expenditure Annual accounts Annual budget Annual cash plan Annual expenditures Authorized budget Budget aggregates Budget authority Budget circular Budget classification systems Budget classification Budget constraint Budget decisions Budget department Budget discipline Budget document Budget estimates Budget execution data Budget execution procedures Budget execution process Budget execution system Budget execution Budget expenditure Budget framework Budget implementation Budget information Budget institutions Budget law Budget line items Budget management Budget ministry Budget negotiations Budget office Budget outturn Budget planning Budget plans Budget policy Budget preparation procedure Budget preparation procedures Budget preparation process Budget preparation system Budget preparation systems Budget preparation Budget principles Budget process Budget proposals Budget request Budget requests Budget resources Budget revenues Budget strategy Budget submissions Budget support Budget system Budget systems Budget targets Budget transactions Budget year Budgetary allocations Budgetary appropriations Budgetary data Budgetary expenditure Budgetary management Budgetary operations Budgetary practice Budgetary procedures Budgetary process Budgetary resources Budgetary support Budgetary system Budgeted expenditure Budgeted expenditures Capital budget Capital expenditure Capital expenditures Cash accounting Cash budget Categories of expenditure Central budget Central government budget Central government budgets Central government expenditure Central government expenditures Central government spending Contingent liabilities Control of budget execution Current budget Current expenditure Current expenditures Cutting expenditures Dual budgeting Expenditure adjustments Expenditure budget Expenditure classification Expenditure commitments Expenditure control Expenditure controls Expenditure cuts Expenditure data Expenditure decisions Expenditure forecast Expenditure frameworks Expenditure implications Expenditure information Expenditure issues Expenditure items Expenditure levels Expenditure management process Expenditure management system Expenditure management systems Expenditure management Expenditure patterns Expenditure plan Expenditure planning Expenditure plans Expenditure policies Expenditure policy Expenditure priorities Expenditure process Expenditure programs Expenditure projections Expenditure proposals Expenditure reduction Expenditure Expenditures Extrabudgetary funds Financial information system Financial management information system Financial management information Financial management Fiscal activities Fiscal activity Fiscal adjustment Fiscal affairs department Fiscal affairs Fiscal deficit Fiscal economist Fiscal economists Fiscal expenditures Fiscal federalism Fiscal management Fiscal monitoring Fiscal operations Fiscal policy actions Fiscal policy Fiscal reform Fiscal targets Fiscal transactions Fiscal transparency Fiscal years General budget support General budget General government expenditures Government accounting Government accounts Government borrowing requirement Government borrowing requirements Government budget Government budgeting Government budgets Government deficit Government deposits Government expenditure Government expenditures Government fiscal management Government grants Government guarantees Government payment Government priorities Government revenue Government securities Gross expenditures Information on budget execution Investment expenditure Local government expenditures Medium-term expenditure planning Medium-term expenditure Multiyear expenditure National accounting National accounts Organic budget law Public expenditure management system Public expenditure management systems Public expenditure management Public expenditure Public expenditures Public finance management Public finance Public finances Public financial management Public investment Public spending Quasi-fiscal activities Recurrent expenditure Recurrent expenditures Resource allocation Revenue forecast Revenue forecasting Revenue projections Security expenditures Short-term expenditure State expenditures Taxation Total expenditure Total expenditures Treasury department Treasury single account Treasury system Unrealistic budget Accounting Budget Systems Budget execution and treasury management Budget planning and preparation Budget Budgeting & financial management Budgeting Currencies Expenditures, Public Exports and Imports Finance, Public Fiscal accounting and reporting Government and the Monetary System International economics Monetary Systems Monetary economics Money and Monetary Policy Money National Budget National Budget, Deficit, and Debt: General National Government Expenditures and Related Policies: General Payment Systems Public Administration Public Finance Public Sector Accounting and Audits Public finance & taxation Public finance accounting Public financial management (PFM) Regimes Standards Australia Canada Grenada Italy Japan New Zealand United Kingdom United States

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Guidelines for Public Expenditure Management /

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