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Ms. Suzanne Flynn and Mario Pessoa
L'accumulation d’arriérés de dépenses publiques est l'un des problèmes les plus courants de la gestion des finances publiques (GFP). Cette note technique définit les arriérés de dépenses et leur typologie. Elle expose l'impact économique de l'accumulation d'arriérés de dépenses chroniques. Elle aborde les causes profondes des arriérés de dépenses et les mécanismes de prévention et de contrôle des arriérés de dépenses. Elle présente enfin des stratégies de gestion et de régularisation des arriérés de dépenses.
Ms. Suzanne Flynn and Mario Pessoa
La acumulación de atrasos en el pago de los gastos públicos es uno de los problemas más comunes de la gestión financiera pública (GFP). En esta nota técnica se definen los atrasos del gasto y los diferentes tipos de atrasos que surgen. Se destaca el impacto económico de la acumulación crónica de atrasos del gasto. Se analizan las causas subyacentes y los mecanismos para evitar y controlar nuevas acumulaciones de atrasos. Por último, se presentan algunas estrategias para gestionar y regularizar los atrasos.
International Monetary Fund

Abstract

The IMF's 2012 Annual Report chronicles the response of the Fund's Executive Board and staff to the global financial crisis and other events during financial year 2012, which covers the period from May 1, 2011, through April 30, 2012. The print version of the Report is available in eight languages (Arabic, Chinese, English, French, German, Japanese, Russian, and Spanish), along with a CD-ROM (available in English only) that includes the Report text and ancillary materials, including the Fund's Financial Statements for FY2012.

International Monetary Fund

Abstract

The IMF’s 2009 Annual Report chronicles the response of the Fund’s Executive Board and staff to the global financial crisis and other events during financial year 2009, which covers the period from May 1, 2008, through April 30, 2009. The print version of the Report is available in eight languages (Arabic, Chinese, English, French, German, Japanese, Russian, and Spanish), along with a CD-ROM (available in English only) that includes the Report text and ancillary materials, including the Fund's Financial Statements for FY2009.