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.

Download or read book A Glossary of Terms Used in the Federal Budget Process written by and published by DIANE Publishing. This book was released on 1993-12 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.

Download or read book Recommended Budget Practices written by National Advisory Council on State and Local Budgeting (United States) and published by . This book was released on 1998-06-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Budgeting Reform written by Alfred Ho and published by Routledge. This book was released on 2019-06-04 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process. Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.

Download or read book The Oxford Handbook of Public Management written by Ewan Ferlie and published by Oxford University Press, USA. This book was released on 2007 with total page 805 pages. Available in PDF, EPUB and Kindle. Book excerpt: The public sector continues to play a strategic role across the world and in the last thirty years there have been major shifts in approaches to its management. This text identifies the trends in public management and the effects these have had, as well as providing a broad overview to each topic.

Download or read book The Pig Book written by Citizens Against Government Waste and published by St. Martin's Griffin. This book was released on 2013-09-17 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal government wastes your tax dollars worse than a drunken sailor on shore leave. The 1984 Grace Commission uncovered that the Department of Defense spent $640 for a toilet seat and $436 for a hammer. Twenty years later things weren't much better. In 2004, Congress spent a record-breaking $22.9 billion dollars of your money on 10,656 of their pork-barrel projects. The war on terror has a lot to do with the record $413 billion in deficit spending, but it's also the result of pork over the last 18 years the likes of: - $50 million for an indoor rain forest in Iowa - $102 million to study screwworms which were long ago eradicated from American soil - $273,000 to combat goth culture in Missouri - $2.2 million to renovate the North Pole (Lucky for Santa!) - $50,000 for a tattoo removal program in California - $1 million for ornamental fish research Funny in some instances and jaw-droppingly stupid and wasteful in others, The Pig Book proves one thing about Capitol Hill: pork is king!

Download or read book Budget options written by United States. Congressional Budget Office and published by . This book was released on 1977 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Financial Management and Its Emerging Architecture written by Mr. M. Cangiano and published by International Monetary Fund. This book was released on 2013-04-05 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch

Download or read book Assessing and Reforming Public Financial Management written by Richard Allen and published by World Bank Publications. This book was released on 2004 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study compares the various instruments and approaches used by the World Bank, the European Commission, the International Monetary Fund, the Strategic Partnership for Africa and several bilateral donor agencies to assess and reform public expenditure management systems in developing and transitional countries. It identifies weaknesses in the current system and recommends a new medium-term, country-led, multidonor approach which is focused on better budgetary management supplemented by donor aid funds, as a key mechanism to reduce poverty and attain other policy goals.

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.

Download or read book Governor s Budget Report written by Kansas. Budget Division and published by . This book was released on 1923 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Budget of the United States Government written by United States. Office of Management and Budget and published by . This book was released on 2009 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative Public Budgeting written by George M. Guess and published by Cambridge University Press. This book was released on 2021-01-07 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.

Download or read book European Union Budget Reform written by G. Benedetto and published by Springer. This book was released on 2012-10-10 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: A tension between (richer) contributing Member States and (poorer) recipient Member States has always characterised the history of the budget of the European Union, the politics of which has often turned fraught. This volume evaluates the prospects for major change to expenditure and the structure of the budget for the period starting in 2014.

Download or read book Financial Strategy for Public Managers written by Sharon Kioko and published by . This book was released on 2017-09-07 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts "at the beginning" and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and "hybrid/for-benefit" sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

Download or read book General Explanations of the Administration s Revenue Proposals written by United States Dept of the Treasury and published by Palala Press. This book was released on 2018-03-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book The New Politics of the Budgetary Process written by Aaron B. Wildavsky and published by Pearson. This book was released on 2004 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword p. xi Preface to the Fifth Edition p. xix Preface to the First Edition p. xxvii Biographical Note p. xxxiii Chapter 1 Budgeting as Conflicting Promises p. 1 Budgets Are Conflicting Commitments p. 7 Tax Preferences p. 11 Appropriations: The Power of Congress and Power Within Congress p. 13 The President Is Both Rival and Partner of Congress p. 16 Conflicting Promises: The Multiple Meanings of Budgetary Control p. 19 Chapter 2 Budgets as Struggles for Power: A Historical Perspective p. 25 Colonial Origins p. 26 Turning Points: Civil War through World War I p. 30 The Executive Budget Movement p. 33 Dislocation and Continuity: Depression and War p. 40 Chapter 3 The Dance of the Dollars: Classical Budgeting p. 42 Calculations p. 44 Complexity p. 44 Aids to Calculation p. 45 Incremental Budgeting p. 46 Roles and Perspectives p. 50 The Agency p. 50 The Bureau of the Budget p. 54 The Appropriations Committees p. 56 Strategies p. 57 Be a Good Politician p. 58 Clientele p. 58 Confidence p. 60 Congressional Committee Hearings p. 62 Strategies Designed to Capitalize on the Fragmentation of Power in National Politics p. 62 Chapter 4 The Collapse of Consensus p. 68 The Growth of Entitlements p. 69 Economic Activism p. 70 Federal Credit p. 71 Priorities p. 72 Impoundment p. 73 The Budget Act: More Checks, More Balances, but Not More Control p. 75 Impoundment Again p. 75 Congressional Budget Office p. 76 Senate Budget Committee and House Budget Committee p. 76 Scheduling p. 76 Resolutions p. 77 Reconciliation p. 78 Complexity p. 78 A Congressional Budget, or Merely More Budgeting? p. 78 The Budget Process, 1975--1979: Making Totals Stick p. 79 Classical Budgeting Withers Without Quite Disappearing p. 81 Chapter 5 The Politics of Dissensus p. 83 Why Budget Decisions Became So Difficult p. 84 The Focus on Totals p. 84 The End of Economic Management p. 85 Dominance of the Deficit p. 86 Polarization of the Parties p. 87 The Congressional Budget Act in the 1980s p. 88 R and R: Resolution and Reconciliation p. 88 Deferral and Rescission Redux p. 90 The Shifting Budgetary Base p. 91 Continuing Omnibus Resolutions p. 92 OMB in an Era of Perennial Budgeting p. 93 Top-Down Policy Making p. 94 Continuous Budgeting p. 94 Negotiating with Congress p. 95 Implications for OMB p. 96 Dissensus in Congress p. 97 Role Reversal p. 97 Rolled on the Floor p. 98 Budgeting Penetrates Congress p. 100 Gimmicks p. 100 Chapter 6 The Politics of Balancing Budgets p. 103 Gramm-Rudman-Hollings p. 105 The Budget Enforcement Act of 1990 p. 106 The Clinton Budget of 1993 p. 108 The Politics of Radical Reversal 1995 p. 111 Prologue: Constitutional Amendment and Rescission p. 112 Budgets and Counterbudgets: The President's Budget and the Congressional Resolution p. 113 Incrementalism in Mirror Image: Appropriations p. 114 Confrontation: Continuing Resolutions and the Debt Limit p. 115 Reconciliation and Intransigence p. 118 The Balanced Budget Act of 1997 p. 120 Chapter 7 Entitlements p. 123 The "Ought" and "Is" of Entitlements p. 124 Entitlements and Budgeting p. 129 How Do Entitlements Start? p. 132 Why Do Entitlements Grow? p. 135 Maintaining Commitment: Social Security p. 136 Escalating Costs: Medicare p. 138 Expanding Eligibility: Medicaid p. 140 Provider Pressures: End-Stage Renal Disease p. 142 How Have Entitlements Been Controlled? p. 144 Declining Need: Black Lung Disease p. 145 Ending an Entitlement: Welfare p. 146 Entitlements and Others p. 148 Appropriations: Head Start and WIC p. 148 Tax Expenditures: Earned Income Tax Credit (EITC) p. 149 Formula Grants to States: Adoption Assistance Program, Individuals With Disabilities Education Act, and the Ryan White Care Act p. 149 Chapter 8 Budgeting for Defense p. 152 Dimensions of Defense p. 153 Defense Strategy and Funding p. 155 The Internal Budget Process p. 161 Planning, Programming, Budgeting p. 161 Acquisitions p. 165 The Congressional Budget Process p. 170 Reprogramming p. 173 Secrecy p. 175 Cuts p. 176 Contingencies p. 179 Chapter 9 Reform p. 181 Norms of Budgetary Behavior p. 181 Forms of Budgeting p. 184 Reform Without Conflict p. 184 The Politics in Budget Reform p. 186 Unit of Measurement: Cash or Volume p. 187 Time Span: Months, One Year, Many Years p. 188 Calculation: Incremental or Comprehensive p. 189 Management Reforms p. 191 Performance and Budgeting p. 191 Centralization and Decentralization: The Role of OMB p. 193 Credit Reform p. 195 Financial Management p. 196 Capital Budgeting p. 197 Limits p. 198 The Line-Item Veto p. 200 Chapter 10 From Surplus to Deficit p. 205 The Disappearing Deficit p. 205 The Politics of Budget Surplus p. 208 The End of the Surplus p. 212 Afterword p. 219 Characteristics of the Budget Process p. 219 The Budgetary Process Is Powerful Yet Impotent p. 220 The Budgetary Process Is Structured Yet Formalistic p. 220 The Budgetary Process Is Complex Yet Segmented p. 221 Budgetary Politics Are Polarized but Moderated p. 223 Glossary p. 225 Guide to Acronyms p. 230 Select Bibliography p. 231 Credits p. 245 Index.