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Appendix

Appendix »

Source: Manual on Fiscal Transparency (2007)

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589066618

Keywords: fiscal transparency, fiscal activities, budget documentation, contingent liabilities, fiscal policy

Summary Table of Principles and Basic Requirements of Fiscal Transparency Principles...

Are Laws Needed for Public Management Reforms? An International Comparison

Are Laws Needed for Public Management Reforms? An International Comparison »

Source: Are Laws Needed for Public Management Reforms? An International Comparison

Volume/Issue: 2005/62

Series: IMF Working Papers

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451860818

Keywords: public management, budget, law, decree, performance, civil servants, financial management, external audit, decentralization, budget systems

There has been widespread adoption of new laws to support new public management. In many countries that have implemented comprehensive and deep reforms, new or amended laws have fundamentally changed the role of th...

Assessing Fiscal Sustainability in Theory and Practice1

Assessing Fiscal Sustainability in Theory and Practice1 »

Source: Assessing Fiscal Sustainability in Theory and Practice

Volume/Issue: 2000/81

Series: IMF Working Papers

Author(s): Nigel Chalk , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2000

ISBN: 9781451850352

Keywords: Government deficits and debt, present value budget constraint, sustainability indicators, fiscal sustainability, debt ratio, budget constraint, primary deficit

The main purpose of this paper is to provide an overview of approaches to assessing fiscal sustainability. It summarizes the general analytical background, focusing on the present value budget constraint, which is...

4. Budget Execution

4. Budget Execution »

Source: Guidelines for Public Expenditure Management

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781557757876

Keywords: expenditure, expenditures, budget preparation, budget execution, extrabudgetary funds

For fiscal economists, the key issues on budget execution are always whether deficit targets are likely to be met, and whether any budget adjustments (both on the revenue and expend...

3. Budget Preparation

3. Budget Preparation »

Source: Guidelines for Public Expenditure Management

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781557757876

Keywords: expenditure, expenditures, budget preparation, budget execution, extrabudgetary funds

A full understanding of the budget planning and preparation system is essential, not just to derive expenditure projections but to be able to advise policymakers on the feasibility...

Budget System Reform in Emerging Economies
			: The Challenges and the Reform Agenda

Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda »

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

DOI: http://dx.doi.org/10.5089/9781589064744.084

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Back Matter

Back Matter »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Front Matter

Front Matter »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

5. Cash Planning and Management

5. Cash Planning and Management »

Source: Guidelines for Public Expenditure Management

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781557757876

Keywords: expenditure, expenditures, budget preparation, budget execution, extrabudgetary funds

As an integral element of public expenditure management, governments need to develop cash planning and management to keep within budgeted expenditure in cash terms; to prevent unant...

The Challenge of Reforming Budgetary Institutions in Developing Countries

The Challenge of Reforming Budgetary Institutions in Developing Countries »

Source: The Challenge of Reforming Budgetary Institutions in Developing Countries

Volume/Issue: 2009/96

Series: IMF Working Papers

Author(s): Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2009

ISBN: 9781451872439

Keywords: PEFA, budget, institutions, platform approach, reform, donors, Paris Declaration, Accra Agenda for Action, budgetary institutions, financial management

The paper notes that the development of sound budgetary institutions in countries such as France, the U.K. and the U.S. has taken a very long time?200 years or more?and is still evolving. It discusses Douglass Nort...