Managing Public Expenditure A Reference Book for Transition Countries
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. The book will be of general interest but is focused particularly on the needs of countries in tran...
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| Corporate Authors: | , , |
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2001.
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| Series: | Governance (Paris, France)
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705592906719 |
Table of Contents:
- ""CONTENTS""; ""FOREWORD""; ""LIST OF BOXES, FIGURES AND TABLES""; ""LIST OF ABBREVIATIONS""; ""EXECUTIVE SUMMARY""; ""INTRODUCTION � REFORMING PUBLIC EXPENDITURE: AN OVERVIEW""; ""A. Definitions, Goals and Objectives""; ""B. Public Finance in the Command Society""; ""C. Improving Public Expenditure Management in Transition Countries""; ""D. Approaches to Managing Change""; ""E. Managing the Reform Process""; ""PART I: THE BUDGET AND THE INSTITUTIONAL CONTEXT""; ""Chapter 1 � THE BUDGET AND ITS COVERAGE""; ""A. Basic Definitions""; ""B. Nature of Legislative Authorisations""
- ""C. Coverage of the Budget""""D. Other Forms of Government Activity with a Fiscal Impact""; ""E. Budgetary Documents""; ""Chapter 2 � THE LEGAL AND INSTITUTIONAL FRAMEWORK""; ""A. Distribution of Responsibilities within the Executive""; ""B. The Role of the Legislature""; ""C. Distribution of Responsibilities between Different Levels of Government""; ""D. The Legal Framework""; ""Chapter 3 � THE EUROPEAN BUDGET AND THE IMPACT OF EU ACCESSION""; ""A. The European Budget""; ""B. National Budget Policies in the European Union""; ""Summary � PART I""; ""A. KEY POINTS""
- ""B. DIRECTIONS FOR REFORM""""PART II: ALLOCATION OF RESOURCES ""; ""Chapter 4 � BUDGET CLASSIFICATION, PRESENTATION AND PROGRAMMING""; ""A. Expenditure Classification""; ""B. Presentation of Expenditures in the Budget""; ""C. Programmatic Approaches""; ""D. Managerialism""; ""Chapter 5 � POLICY FORMULATION AND BUDGET PREPARATION""; ""A. The Macroeconomic and Policy Context""; ""B. Preparing the Macroeconomic Framework""; ""C. Conditions for Sound Budget Preparation""; ""D. Budget Preparation Process""; ""Chapter 6 � MULTI-YEAR BUDGETING AND INVESTMENT PROGRAMMING""
- ""A. Multi-year Budgeting""""B. Other Expenditure Planning and Forecasting Exercises""; ""C. Budgeting and Programming Investment""; ""Summary � PART II""; ""A. KEY POINTS""; ""B. DIRECTIONS FOR REFORM""; ""PART III: MANAGING BUDGET EXECUTION ""; ""Chapter 7 � THE BUDGET EXECUTION CYCLE""; ""A. Objectives of Budget Execution""; ""B. The Expenditure Cycle""; ""C. Distribution of Responsibilities""; ""D. Budget Appropriation Management Rules""; ""E. Other Issues of Budget Implementation""; ""Chapter 8 � PAYABLES, PERSONNEL AND PROCUREMENT MANAGEMENT""; ""A. Managing Payables and Arrears""
- ""B. Personnel Budgeting and Expenditure Control""""C. Public Procurement""; ""D. Contracting-Out""; ""Chapter 9 � THE TREASURY FUNCTION AND CASH MANAGEMENT""; ""A. The Treasury Function""; ""B. Cash Management""; ""C. Financial Planning and Forecasts""; ""D. Management of Government Debt""; ""E. Management of Government Assets""; ""F. Relationship with the Central Bank""; ""Chapter 10 � INTERNAL CONTROL AND INTERNAL AUDIT""; ""A. Introduction""; ""B. Internal Control""; ""C. Internal Audit""; ""D. Financial Management of EU Funds in Candidate Countries""; ""Summary � PART III""
- ""A. KEY POINTS""
