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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...

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...

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?...

Glossary

Glossary »

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

Accounting basis: Defined in IFAC (2000b) as “the body of accounting principles that determine when the effec...

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...

I Clarity of Roles and Responsibilities

I Clarity of Roles and Responsibilities »

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

32. This chapter discusses fiscal transparency principles and practices that concern the scope of government and the framework for fiscal management. They are crucial as a basis for assigning accountability...

II Open Budget Processes

II Open Budget Processes »

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

109. The budget process and the information presented in the budget documentation are central to fiscal transparency. Almost without exception, the annual budget is the government’s main instrument for setti...

III Public Availability of Information

III Public Availability of Information »

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

177. Making fiscal information available to the public is a defining characteristic of fiscal transparency. 80 Principles and practices in this regard concern the provision of com...