Managing Budgetary Virements

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Publisher : International Monetary Fund
ISBN 13 : 148433535X
Total Pages : 24 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Managing Budgetary Virements by : Mr.Sandeep Saxena

Download or read book Managing Budgetary Virements written by Mr.Sandeep Saxena and published by International Monetary Fund. This book was released on 2016-04-18 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credibility and the budget’s relevance as principal policy and financial planning instrument. This note defines virements, clarifies their purpose, and specifies what general and country-specific considerations should guide the design of a virement framework. The note argues that countries should design virement policies maintaining balance between their budget flexibility and accountability needs, and keeping in view the legal-cultural environment and the state of development of their public financial management.

International Public Financial Management

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Author :
Publisher : Routledge
ISBN 13 : 1351128280
Total Pages : 268 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis International Public Financial Management by : Gary Bandy

Download or read book International Public Financial Management written by Gary Bandy and published by Routledge. This book was released on 2018-12-07 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Running public sector organizations requires specialist accounting and finance skills to overcome the unique challenges of the sector. Citizens rely on their governments to provide a wide range of public services from an inevitably limited budget and therefore the better that the public money is managed the more services that can be delivered. Just as there is no single best way to manage a business there is no single best way to manage public finances. Co-published by the Chartered Institute of Public Finance and Accountancy (CIPFA), the world's leading professional public finance accountancy body, International Public Financial Management: Essentials of Public Sector Accounting provides an expert introduction to public sector accounting and finance. This book was conceived to accompany CIPFA’s International Public Financial Management (IPFM) qualifications as a resource for students that seeks to capture the essential elements of the modules they study, and reflects good practice as put forward by CIPFA in its examination syllabuses. Students of public management and public sector accounting will find this a useful text. Practitioners working in the public sector will also find this concise book vital reading in seeking value for money in providing public services.

Chart of Accounts

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Publisher : International Monetary Fund
ISBN 13 : 1475510217
Total Pages : 27 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Chart of Accounts by : Sailendra Pattanayak

Download or read book Chart of Accounts written by Sailendra Pattanayak and published by International Monetary Fund. This book was released on 2011-10-17 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the relation between the chart of accounts and IFMIS • Explains key steps for identifying data requirements and structures for developing a chart of accounts

Building Financial Resilience to Climate Impacts A Framework for Governments to Manage the Risks of Losses and Damages

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264801197
Total Pages : 135 pages
Book Rating : 4.2/5 (648 download)

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Book Synopsis Building Financial Resilience to Climate Impacts A Framework for Governments to Manage the Risks of Losses and Damages by : OECD

Download or read book Building Financial Resilience to Climate Impacts A Framework for Governments to Manage the Risks of Losses and Damages written by OECD and published by OECD Publishing. This book was released on 2022-12-08 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments are facing significant climate-related risks from the expected increase in frequency and intensity of cyclones, floods, fires, and other climate-related extreme events. The report Building Financial Resilience to Climate Impacts: A Framework for Governments to Manage the Risks of Losses and Damages provides a strategic framework to help governments, particularly those in emerging market and developing economies, strengthen their capacity to manage the financial implications of climate-related risks.

Expenditure Control

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Publisher : International Monetary Fund
ISBN 13 : 1475567073
Total Pages : 32 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Expenditure Control by : Sailendra Pattanayak

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.

The International Handbook of Public Financial Management

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Author :
Publisher : Springer
ISBN 13 : 113731530X
Total Pages : 881 pages
Book Rating : 4.1/5 (373 download)

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Book Synopsis The International Handbook of Public Financial Management by : Richard Allen

Download or read book The International Handbook of Public Financial Management written by Richard Allen and published by Springer. This book was released on 2013-08-15 with total page 881 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Guidelines for Public Expenditure Management

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Publisher : International Monetary Fund
ISBN 13 : 9781557757876
Total Pages : 84 pages
Book Rating : 4.7/5 (578 download)

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Book Synopsis Guidelines for Public Expenditure Management by : Mr.Jack Diamond

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.

Managing Public Expenditure A Reference Book for Transition Countries

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264192603
Total Pages : 504 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Managing Public Expenditure A Reference Book for Transition Countries by : OECD

Download or read book Managing Public Expenditure A Reference Book for Transition Countries written by OECD and published by OECD Publishing. This book was released on 2001-03-20 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

How to Manage the Fiscal Costs of Natural Disasters

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484359453
Total Pages : 18 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis How to Manage the Fiscal Costs of Natural Disasters by : Mr.Serhan Cevik

Download or read book How to Manage the Fiscal Costs of Natural Disasters written by Mr.Serhan Cevik and published by International Monetary Fund. This book was released on 2018-06-11 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This how-to note focuses on the management of the fiscal costs associated with natural disaster risks. Unlike other types of fiscal risks (for example, unexpected macroeconomic changes or materialization of contingent liabilities), a natural disaster presents a unique challenge to fiscal risk-management and budget processes because of its exogenous nature and potentially overwhelming scale. This note discusses how governments can build fiscal resilience against natural hazards and strengthen fiscal management after a disaster, including through budgeting frameworks and other fiscal policies. The note aims to answer three central questions: How large should fiscal buffers be? How should fiscal buffers be built up? How should fiscal buffers be used efficiently and transparently once a natural disaster has struck? These three questions directly relate to fiscal policy, fiscal risk management, and the budget process—all core areas of IMF expertise. To address them, the note focuses on fiscal strategies for financing recovery efforts and considers approaches to mitigate disaster impact. The note also provides guidance on how to conduct regular risk analyses of natural disasters’ potential fiscal consequences and outlines best practices for defining and accounting for the contingent liabilities associated with natural disasters in budgeting frameworks. Finally, the note touches on approaches for risk reduction, disaster risk financing strategies, and risk transfer mechanisms, such as various insurance instruments.

Managing the Devolved Budget

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Publisher : HB Publications
ISBN 13 : 1899448497
Total Pages : 117 pages
Book Rating : 4.8/5 (994 download)

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Book Synopsis Managing the Devolved Budget by : Jennifer Bean

Download or read book Managing the Devolved Budget written by Jennifer Bean and published by HB Publications. This book was released on 2011-09-01 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing and being responsible for public funds is one of the most important tasks of a public sector manager, particularly in the current environment where budgets are constrained and in many cases reducing. This is an area of skill and knowledge that cannot be taken for granted, as many public sector managers will have had no formal training in this area. It is an ideal practical text to assist managers become more effective and efficient in the way in which they undertake budget management. The outcome being improved value for money services which benefit the whole community. This book is one of a series of books entitled Essential Skills for the Public Sector. Its target readership is any person in the public sector who manages a budget. It covers the process of devolvement; preparing budgets, controlling and monitoring budgets, understanding financial information, and the link between management and financial responsibility

Publications Catalog, Fall 2016

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Publisher : International Monetary Fund
ISBN 13 : 1513507303
Total Pages : 37 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Publications Catalog, Fall 2016 by : International Monetary Fund. Communications Department

Download or read book Publications Catalog, Fall 2016 written by International Monetary Fund. Communications Department and published by International Monetary Fund. This book was released on 2016-10-05 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides policymakers, academics, and the public with valuable information about policies and institutions in China today, the road ahead, and key principles that can help in navigating it. The paper focuses on crucial issues in the country’s transformation, such as tax policy and administration, social security, state-owned enterprise reform, medium-term expenditure frameworks, the role of local government finances, Renminbi internationalization, and macroeconomic statistics. Women make up a little over half of the world’s population, but their contribution to measured economic activity and growth is far below its potential. Despite significant progress in recent decades, labor markets across the world remain divided along gender lines, and progress toward gender equality seems to have stalled. Women’s economic empowerment is critical for the overall economy. As research conducted both inside and outside the IMF shows, empowering women can boost economic growth, reduce income inequality, support export diversification, and strengthen corporate performance.

Fiscal Transparency Handbook (2018)

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Publisher : International Monetary Fund
ISBN 13 : 1484348575
Total Pages : 182 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Fiscal Transparency Handbook (2018) by : Sailendra Pattanayak

Download or read book Fiscal Transparency Handbook (2018) written by Sailendra Pattanayak and published by International Monetary Fund. This book was released on 2018-04-16 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF’s Fiscal Transparency Code is the international standard for disclosure of information about public finances and is the centerpiece of the global architecture on fiscal transparency. The Fiscal Transparency Handbook (2018) provides detailed guidance on the implementation of the new Fiscal Transparency Code, which was approved by the IMF Board in 2014. It explains why each principle of the Code is important and describes current trends in implementation of the principles, noting relevant international standards as well. Selected country examples are also provided.

Managing Government Expenditure

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Author :
Publisher :
ISBN 13 :
Total Pages : 556 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Managing Government Expenditure by : Salvatore Schiavo-Campo

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.

Resilient Health Systems

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Publisher : Emerald Group Publishing
ISBN 13 : 180262273X
Total Pages : 184 pages
Book Rating : 4.8/5 (26 download)

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Book Synopsis Resilient Health Systems by : Federico Lega

Download or read book Resilient Health Systems written by Federico Lega and published by Emerald Group Publishing. This book was released on 2022-02-23 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since February 2020 the COVID-19 pandemic has strained health systems worldwide. This book explores the factors determining the ability of health systems to cope with and recover from a crisis, and therefore their level of resilience.

Private Militaries and the Security Industry in Civil Wars

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Publisher : Oxford University Press
ISBN 13 : 0197520820
Total Pages : 224 pages
Book Rating : 4.1/5 (975 download)

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Book Synopsis Private Militaries and the Security Industry in Civil Wars by : Seden Akcinaroglu

Download or read book Private Militaries and the Security Industry in Civil Wars written by Seden Akcinaroglu and published by Oxford University Press. This book was released on 2020-09-09 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1990s, private military and security companies (PMSCs) have intervened in civil wars around the globe. International, legally registered corporate actors have assisted governments with a myriad of tasks including combat support, logistics, army and police training, intelligence analysis, and guard services. However, reports that such contractors have been responsible for human rights abuses have spurred the need to evaluate the industry's impact on conflicts. Are these contractors effective in curbing violence or does emphasis on profit and lack of accountability get in the way? And how can governments improve PMSCs' commitment to contractual obligations, including adherence to international humanitarian laws? This book identifies two market forces that impact PMSCs' military effectiveness: local or conflict-level competition and global or industry-level competition. Specifically, Seden Akcinaroglu and Elizabeth Radziszewski challenge the assumption that interventions by profit-driven coporations are likely to destabilize areas engaged in war, and provide data that private contractors do contribute to conflict termination under certain circumstances. They argue that competitive market pressure creates a strong monitoring system and that the company's corporate structure and external competitive environment in a given conflict help to explain the variance in accountability to clients. Including an analysis of data on international PMSCs' interventions in civil wars from 1990-2008, Akcinaroglu and Radziszewski show the impact of competition on companies' contribution to the termination of different types of civil wars.

PIMA Handbook

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Publisher : International Monetary Fund
ISBN 13 : 1513571826
Total Pages : 244 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis PIMA Handbook by : International Monetary Fund

Download or read book PIMA Handbook written by International Monetary Fund and published by International Monetary Fund. This book was released on 2022-07-08 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is aimed at anyone who is involved in a Public Investment Management Assessment (PIMA) or who has a practical interest in public investment management. It is intended to be useful for country authorities, IMF staff, staff of other financial institutions and development organizations, and anyone who is interested in exploring different aspects of public investment management to understand how country systems are designed and how they work in practice.

Budgeting and Budgetary Institutions

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821369407
Total Pages : 588 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Budgeting and Budgetary Institutions by : Anwar Shah

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.