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Download or read book Budget Mechanisms and Public Expenditure Tracking in Kenya written by and published by . This book was released on 2004 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Margaret Koziol
Publisher : World Bank Publications
ISBN 13 : 0821385194
Total Pages : 82 pages
Book Rating : 4.8/5 (213 download)
Download or read book Using Public Expenditure Tracking Surveys to Monitor Projects and Small-scale Programs written by Margaret Koziol and published by World Bank Publications. This book was released on 2010 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Expenditure Tracking Surveys help identify delays in financial and in-kind transfers, leakages, and other inefficiencies in government programs. This guidebook provides a starting point for civil society and other organizations interested in taking a closer look at government spending processes, both on a small and a larger scale.
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
ISBN 13 : 9781557757876
Total Pages : 84 pages
Book Rating : 4.7/5 (578 download)
Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author : Sailendra Pattanayak
Publisher : International Monetary Fund
ISBN 13 : 1475567073
Total Pages : 32 pages
Book Rating : 4.4/5 (755 download)
Download or read book Expenditure Control written by Sailendra Pattanayak and published by International Monetary Fund. This book was released on 2016-04-20 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.
Author : Anwar Shah
Publisher : World Bank Publications
ISBN 13 : 0821369407
Total Pages : 588 pages
Book Rating : 4.8/5 (213 download)
Download or read book Budgeting and Budgetary Institutions written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.
Author : Albert K. Mwenda
Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.F/5 ( download)
Download or read book Budget Transparency written by Albert K. Mwenda and published by . This book was released on 2003 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Salvatore Schiavo-Campo
Publisher :
ISBN 13 :
Total Pages : 556 pages
Book Rating : 4.:/5 (318 download)
Download or read book Managing Government Expenditure written by Salvatore Schiavo-Campo and published by . This book was released on 1999 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : A. Premchand
Publisher : International Monetary Fund
ISBN 13 : 9781557753236
Total Pages : 300 pages
Book Rating : 4.7/5 (532 download)
Download or read book Public Expenditure Management written by A. Premchand and published by International Monetary Fund. This book was released on 1993-03-15 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Wuyi Omitoogun
Publisher :
ISBN 13 : 9780199262663
Total Pages : 322 pages
Book Rating : 4.2/5 (626 download)
Download or read book Budgeting for the Military Sector in Africa written by Wuyi Omitoogun and published by . This book was released on 2006 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this comprehensive study, 15 African experts describe and analyse the military budgetary processes and degree of parliamentary oversight and control in nine countries of Africa, spanning across all the continent's sub-regions. Each case study addresses a wide range of questions, such as the roles of the ministries of finance, budget offices, audit departments and external actors in the military budgetary processes, the extent of compliance with standard public expenditure management procedures, and how well official military expenditure figures reflect the true economic resources devoted to military activities in these countries.
Author : Jens Kromann Kristensen
Publisher : World Bank Publications
ISBN 13 : 146481466X
Total Pages : 168 pages
Book Rating : 4.4/5 (648 download)
Download or read book PEFA, Public Financial Management, and Good Governance written by Jens Kromann Kristensen and published by World Bank Publications. This book was released on 2019-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264233385
Total Pages : 264 pages
Book Rating : 4.2/5 (642 download)
Download or read book Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives written by OECD and published by OECD Publishing. This book was released on 2015-09-24 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to ...
Author :
Publisher :
ISBN 13 : 9789264746046
Total Pages : pages
Book Rating : 4.7/5 (46 download)
Download or read book Green Budget Tagging written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William D. Savedoff
Publisher : IDB
ISBN 13 : 9781886938199
Total Pages : 296 pages
Book Rating : 4.9/5 (381 download)
Download or read book Organization Matters written by William D. Savedoff and published by IDB. This book was released on 1998 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organization Matters shows how improving the institutions that provide those services can make a significant difference in health conditions and student learning. A general framework is developed applying the lessons of institutional economics to the particularities of social services, followed by case studies that assess the impact of organization on education in Brazil, Venezuela and Chile, and on health in Uruguay, Chile and the Dominican Republic.
Author : Hong Wang
Publisher : World Scientific
ISBN 13 : 9811212422
Total Pages : 445 pages
Book Rating : 4.8/5 (112 download)
Download or read book Tracking Resources For Primary Health Care: A Framework And Practices In Low- And Middle-income Countries written by Hong Wang and published by World Scientific. This book was released on 2020-06-03 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global health community is broadly in agreement that achievement of the health-related Sustainable Development Goals (SDGs) hinges upon both an escalation of the financial resources dedicated to primary health care (PHC) and a more effective use of those resources: more money, better spent. This book introduces and explicates the end-to-end resource tracking and management (RTM) framework, which includes five components that determine effective and efficient financing for PHC: resource mobilization, allocation, utilization, productivity, and targeting.In addition, this book compiles detailed results from the most recent RTM-based resource tracking efforts for PHC in selected countries. This is to demonstrate how the RTM framework can be used to bring a set of separate resource tracking efforts at different stages of flow of funds into a comprehensive process with an end-to-end 'storyline'. In order to build a functional PHC system that addresses access, quality, and equity issues, this book highlights the key (public) financing issues that researchers, technical advisors, and policy makers would need to address in addition to more resources.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1484348273
Total Pages : 118 pages
Book Rating : 4.4/5 (843 download)
Download or read book Niger written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2013-09-16 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides details of Public Expenditure and Financial Accountability (PEFA) Assessment report for Niger. The measurement of the public financial management performance indicators shows that progress has been insignificant. Reform programs in progress in the area of oversight and external auditing are moving ahead; as this trend continues, the progress will be reflected in the scores of subsequent assessments. However, the progress of the external audit will continue to depend on positive trends in the area of accounting, information recording, and financial reporting.
Author : Peter Wanyande
Publisher :
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.F/5 ( download)
Download or read book Discourses on Civil Society in Kenya written by Peter Wanyande and published by . This book was released on 2009 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gösta Ljungman
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.3/5 ( download)
Download or read book Expenditure Ceilings - A Survey written by Gösta Ljungman and published by International Monetary Fund. This book was released on 2008-12 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper looks at the factors that have to be considered when designing an aggregate expenditure ceiling. It is argued that expenditure ceilings are effective in promoting fiscal discipline and sustainability, but that a number of trade-offs have to be made when setting up a fiscal framework that will survive in a politically charged environment. The paper illustrates the discussion with a case study of medium-term aggregate expenditure ceilings in three countries: Finland, the Netherlands and Sweden.
