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Chapter 11: Accrual Budgeting: Opportunities And Challenges

Chapter 11: Accrual Budgeting: Opportunities And Challenges »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

Governments are becoming increasingly familiar with accrual-based financial reporting, but to date only a few have implemented accrual budgeting. As a result, no widespread understanding of the underlying co...

Chapter 12: Bridging Public Financial Management And Fiscal Decentralization Reforms In Developing Countries

Chapter 12: Bridging Public Financial Management And Fiscal Decentralization Reforms In Developing Countries »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

Decentralization—the allocation and sharing of the responsibilities for managing public functions and resources across levels of government—has been a pervasive international trend since the early 1990s. Thi...

Chapter 9: Cash Management And Debt Management: Two Sides Of The Same Coin?

Chapter 9: Cash Management And Debt Management: Two Sides Of The Same Coin? »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

The past 20 years have been a period of profound change in how government financial assets and liabilities are viewed and managed. This change has been driven by many factors, including the increase in volum...

Chapter 14: Challenges Of Reforming Budgetary Institutions In Developing Countries

Chapter 14: Challenges Of Reforming Budgetary Institutions In Developing Countries »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

Interest in strengthening budgetary institutions—defined as the laws, procedures, and rules that determine and regulate the behavior of public officials and organizations 1 —and pu...

Chapter 2: Developing Legal Frameworks To Promote Fiscal Responsibility: Design Matters

Chapter 2: Developing Legal Frameworks To Promote Fiscal Responsibility: Design Matters »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

One of the most pervasive problems in public finance is the upward drift of government expenditure, deficits, and debt over time (Rodrik, 1998; Mosley, 2005; Erauskin-Iurrita, 2008). The economic literature...

Chapter 7: In Search Of Results: Strengthening Public Sector Performance

Chapter 7: In Search Of Results: Strengthening Public Sector Performance »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

During the past two decades, governments have tried to improve public sector performance by introducing numerous reforms, including performance measurement, management, and budgeting. These reforms depend on...

Chapter 5: Managing And Controlling Fiscal Risks

Chapter 5: Managing And Controlling Fiscal Risks »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

Since the early 1990s, the management of fiscal risk has become an increasingly prominent topic in public finance. New sources of risk and unexpected shocks to government finances have highlighted the import...

Chapter 10: Managing Public Investment

Chapter 10: Managing Public Investment »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

During the last few decades, the management of public investment has kept pace with broader changes in public financial management (PFM). The old approach of dual budgeting was abandoned in favor of a more i...

Chapter 4: Medium-Term Budget Frameworks In Advanced Economies: Objectives, Design, And Performance

Chapter 4: Medium-Term Budget Frameworks In Advanced Economies: Objectives, Design, And Performance »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

Budgeting in most countries focuses on preparing an annual plan for revenue and expenditure, but an understanding of fiscal developments beyond this relatively short time horizon is important for the ability...

Chapter 3: Numerical Fiscal Rules: International Trends

Chapter 3: Numerical Fiscal Rules: International Trends »

Source: Public Financial Management and Its Emerging Architecture

Series: Books

Author(s): M. Cangiano , Teresa Curristine , and Michel Lazare

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 April 2013

ISBN: 9781475531091

Keywords: decentralization, fiscal rules, rules, expenditure, public investment

Strengthening fiscal frameworks, in particular through numerical fiscal rules, has emerged as a key response to the fiscal legacy of the 2008–09 global economic and financial crisis. In the euro area and in...