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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...

Chart of Accounts

Chart of Accounts »

Source: Chart of Accounts : A Critical Element of the Public Financial Management Framework

Volume: 11

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak , and Julie Cooper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 October 2011

ISBN: 9781475510218

Keywords: Financial management, Public finance, chart of accounts, budget management, accounting, reporting, information system, IFMIS, budget classification, accounts

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...

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...

Conceptual Design

Conceptual Design »

Source: Conceptual Design : A Critical Element of a Successful Government Financial Management Information System Project

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2010

ISBN: 9781455275434

Keywords: budget, financial management, budget management, financial management information, budget preparation

This technical note describes need of conceptual design as a critical element of a government financial management information system project. Governments are increasingly turning to computerized financial manageme...

Extrabudgetary Funds

Extrabudgetary Funds »

Source: Extrabudgetary Funds

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 June 2010

ISBN: 9781455279470

Keywords: extrabudgetary fund, fiscal earmarking, agency model, budget, financial management, revenues, budget process, ebf

This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs?...

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...

A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates

A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Julio Escolano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 January 2010

DOI: http://dx.doi.org/10.5089/9781462396955.005

ISBN: 9781462396955

Keywords: Public debt dynamics, debt ratio, Government budget constraint, Ponzi game, Cyclically adjusted balance, debt, interest, primary balance, interest payments

This paper presents a practical guide to public debt dynamics, fiscal sustainability, and cyclical adjustment of budgetary aggregates. The paper discusses fiscal formulas, which may be of practical use in fiscal an...

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...

Chart of Accounts
			: A Critical Element of the Public Financial Management Framework

Chart of Accounts : A Critical Element of the Public Financial Management Framework »

Volume: 11

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak , and Julie Cooper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 October 2011

DOI: http://dx.doi.org/10.5089/9781475510218.005

ISBN: 9781475510218

Keywords: Financial management, Public finance, chart of accounts, budget management, accounting, reporting, information system, IFMIS, budget classification, accounts

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...