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A Basic Model of Performance-Based Budgeting

A Basic Model of Performance-Based Budgeting »

Source: A Basic Model of Performance-Based Budgeting

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Marc Robinson , and Duncan Last

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

ISBN: 9781462320271

Keywords: performance budgeting, expenditure prioritization, manging-for-result, program budgeting, expenditure review, program classification, budget, budgets, budget preparation

This technical note presents a basic model of performance-based budgeting. It describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting. The note e...

Budget Classification

Budget Classification »

Source: Budget Classification

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2009

ISBN: 9781462343478

Keywords: Governance, budget, budget classification, chart of accounts, government finance statistics, poverty-reducing expenditure, program budgeting, public financial management, revenues, budget classification system

This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determine...

Commitment Controls

Commitment Controls »

Source: Commitment Controls

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Pokar Khemani , and Dimitar Radev

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2009

ISBN: 9781462392919

Keywords: public financial management, expenditure control, commitment control, fiscal discipline, payment arrears, cash planning and management, budget, budget execution, cash planning, appropriations

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as...

Government Finance Statistics Yearbook, 2001

Government Finance Statistics Yearbook, 2001 »

Series: Government Finance Statistics

Author(s): International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 December 2001

DOI: http://dx.doi.org/10.5089/9781589060531.043

ISBN: 9781589060531

Keywords: expenditure, total expenditure, capital expenditure, social security, expenditure on goods, expenditures, social security funds, social insurance, unemployment, disability

Detailed annual data for Fund member governments are supplied on revenue income by source (tax, lending, bonds, etc.), and expenditure by sector (defense, education, health, etc.) for all levels of government (nati...

A Basic Model of Performance-Based Budgeting

A Basic Model of Performance-Based Budgeting »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Marc Robinson , and Duncan Last

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

DOI: http://dx.doi.org/10.5089/9781462320271.005

ISBN: 9781462320271

Keywords: performance budgeting, expenditure prioritization, manging-for-result, program budgeting, expenditure review, program classification, budget, budgets, budget preparation

This technical note presents a basic model of performance-based budgeting. It describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting. The note e...

Budget Classification

Budget Classification »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2009

DOI: http://dx.doi.org/10.5089/9781462343478.005

ISBN: 9781462343478

Keywords: Governance, budget, budget classification, chart of accounts, government finance statistics, poverty-reducing expenditure, program budgeting, public financial management, revenues, budget classification system

This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determine...

Commitment Controls

Commitment Controls »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Pokar Khemani , and Dimitar Radev

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2009

DOI: http://dx.doi.org/10.5089/9781462392919.005

ISBN: 9781462392919

Keywords: public financial management, expenditure control, commitment control, fiscal discipline, payment arrears, cash planning and management, budget, budget execution, cash planning, appropriations

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

DOI: http://dx.doi.org/10.5089/9781498313650.005

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Source: Prevention and Management of Government Arrears

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...