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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...

Chapter 3. Cash and Debt Management: Interaction, Coordination, and Integration

Chapter 3. Cash and Debt Management: Interaction, Coordination, and Integration »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction This chapter identifies the main cash and debt management (CDM) functions of a ministry of finance (MoF), explains the importance of interaction and coordination between...

Chapter 6. Finding the Costs of Public Services: The Experience of the State of São Paulo in Implementing a Cost System

Chapter 6. Finding the Costs of Public Services: The Experience of the State of São Paulo in Implementing a Cost System »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction Cost accounting and analysis are important for improving budgeting, performance evaluation, and resource allocation decisions. Spending budgets are basically the aggrega...

Chapter 7. Integrated Financial Management Information Systems in Latin America: Strategic Aspects and Challenges

Chapter 7. Integrated Financial Management Information Systems in Latin America: Strategic Aspects and Challenges »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction Integrated financial management information systems (IFMIS) are systems to support management of public sector budgetary, financial, and accounting operations and promot...

Chapter 5. Public Accounting and Fiscal Credibility

Chapter 5. Public Accounting and Fiscal Credibility »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction Sound public financial management (PFM) requires good practices across all its components. The recent global economic crisis has refocused attention on the potential rol...

Chapter 1. Public Financial Management in Latin America: The Key to Efficiency and Transparency

Chapter 1. Public Financial Management in Latin America: The Key to Efficiency and Transparency »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Overview of Public Financial Management Reforms in Latin America Public financial management (PFM) plays a key role in the sound allocation and use of public resources and macroecono...

Chapter 8. Public Procurement in Latin America

Chapter 8. Public Procurement in Latin America »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction Within the area of public financial management (PFM), procurement relates to the acquisition by the public sector of goods and services. This includes routine purchases...

Chapter 4. The Treasury Single Account in Latin America: An Essential Tool for Efficient Treasury Management

Chapter 4. The Treasury Single Account in Latin America: An Essential Tool for Efficient Treasury Management »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction Good public financial management (PFM) is about ensuring that all of a government’s cash is available for management by the treasury. This requires creating a treasury s...

Chapter 2. Treasury Management Efficiency Indicators

Chapter 2. Treasury Management Efficiency Indicators »

Source: Public Financial Management in Latin America : The Key to Efficiency and Transparency

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2016

ISBN: 9781597822268

Keywords: Public financial management, Latin America, accounting, cost, budget, procurement, debt

Introduction Treasury management is one of the areas of public financial management (PFM) that has most improved over the last 20 years at the international level, when measured in t...

Chile

Chile »

Source: Chile : Report on Observance of Standards and Codes-Fiscal Transparency

Volume/Issue: 2003/237

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 August 2003

ISBN: 9781451807516

Keywords: budget law, annual budget, public finance, contingent liabilities

The Chilean government has succeeded in constructing and disseminating a clear view of its objectives and targets, both at the macroeconomic level and for individual budget programs. Government accountability to co...