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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...

A Basic Model of Performance-Based Budgeting

A Basic Model of Performance-Based Budgeting »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Marc Robinson , and Duncan Last

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

DOI: http://dx.doi.org/10.5089/9781462320271.005

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...

Transition to Accrual Accounting

Transition to Accrual Accounting »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Stephen Mayes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

DOI: http://dx.doi.org/10.5089/9781462371730.005

ISBN: 9781462371730

Keywords: Government accounting, goverment accounting, accural accounting, cash accounting, GFSM 2001, goverment financial reporting, IPSASB, accounting standards, budget classification, chart of accounts

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual...

Transition to Accrual Accounting

Transition to Accrual Accounting »

Source: Transition to Accrual Accounting

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Stephen Mayes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

ISBN: 9781462371730

Keywords: Government accounting, goverment accounting, accural accounting, cash accounting, GFSM 2001, goverment financial reporting, IPSASB, accounting standards, budget classification, chart of accounts

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual...

Modernizing Cash Management

Modernizing Cash Management »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 October 2009

DOI: http://dx.doi.org/10.5089/9781462304127.005

ISBN: 9781462304127

Keywords: government cash management, cash planning, reforms, cash management, budget, central bank, debt, revenues

This technical note describes the objectives of modern cash management. The note highlights that cash management is necessary because there are mismatches between the timing of payments and the availability of cash...

Modernizing Cash Management

Modernizing Cash Management »

Source: Modernizing Cash Management

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 October 2009

ISBN: 9781462304127

Keywords: government cash management, cash planning, reforms, cash management, budget, central bank, debt, revenues

This technical note describes the objectives of modern cash management. The note highlights that cash management is necessary because there are mismatches between the timing of payments and the availability of cash...

Commitment Controls

Commitment Controls »

Source: Commitment Controls

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Pokar Khemani , and Dimitar Radev

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2009

ISBN: 9781462392919

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...

Commitment Controls

Commitment Controls »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Pokar Khemani , and Dimitar Radev

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2009

DOI: http://dx.doi.org/10.5089/9781462392919.005

ISBN: 9781462392919

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...

Computing Cyclically-Adjusted Balances and Automatic Stabilizers

Computing Cyclically-Adjusted Balances and Automatic Stabilizers »

Source: Computing Cyclically-Adjusted Balances and Automatic Stabilizers

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Annalisa Fedelino , Mark Horton , and Anna Ivanova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2009

ISBN: 9781462359622

Keywords: fiscal policy, automatic stabilizers, business cycle fluctuations, cyclical adjustment, interest payments, interest, primary balance, fiscal balance

This technical note focuses on computing cyclically adjusted balances and automatic stabilizers. The note provides guidance on how to decompose overall fiscal balances into cyclical and cyclically adjusted componen...

Computing Cyclically-Adjusted Balances and Automatic Stabilizers

Computing Cyclically-Adjusted Balances and Automatic Stabilizers »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Annalisa Fedelino , Mark Horton , and Anna Ivanova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2009

DOI: http://dx.doi.org/10.5089/9781462359622.005

ISBN: 9781462359622

Keywords: fiscal policy, automatic stabilizers, business cycle fluctuations, cyclical adjustment, interest payments, interest, primary balance, fiscal balance

This technical note focuses on computing cyclically adjusted balances and automatic stabilizers. The note provides guidance on how to decompose overall fiscal balances into cyclical and cyclically adjusted componen...