Series: Technical Notes and Manuals
Author(s): Suzanne Flynn , and Mario Pessoa
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 09 July 2014
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...