Series: Technical Notes and Manuals
Author(s): Pokar Khemani , and Dimitar Radev
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 06 October 2009
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...