Back Matter
Author: A. Premchand1
  • 1 0000000404811396https://isni.org/isni/0000000404811396International Monetary Fund

Abstract

This book, by A. Premchand, a former Assistant Director of IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects, ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and formerly centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery.

Appendix I Expenditure Management Process: Modular Presentation

The expenditure management processes in 46 countries in Asia, Africa, Latin America and the Caribbean, and Europe are illustrated in the following tables in terms of seven modules. Module 1 shows the institutions and operational approaches in regard to the macroeconomic framework. Module 2 provides information on budget preparation and planning background. Module 3 illustrates the coverage of the budget. Module 4 delineates the controls exercised in terms of commitments and payments. Module 5 shows the present state of information systems, while Module 6 provides information on the agencies and interdepartmental bodies that have a role in budget administration and related decision making. Module 7 shows the practices in regard to classification of the budget. Modules 3 and 7 provide a basis for broadly assessing the accountability of the expenditure management system.

These modules help in understanding the relative roles of various agencies, the systems in operation, and the operational techniques. A more detailed analysis of these areas would also identify the vulnerable areas and their possible impact on expenditure management, but such an analysis is beyond the scope of this appendix.

The countries illustrated in the modules include those that are considered part of the British Commonwealth (Bangladesh and India); systems of the French type (Morocco and Tunisia); centrally planned economies (China); and Latin American countries. For convenience, African countries are divided into two groups—countries of the British Commonwealth type and of the French type. In each case, X shows that the feature is applicable to that country;—shows that it is inapplicable; and … indicates that data are unavailable.

GROUP I

Module 1.

Macroeconomic Framework

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Module 2.

Budget Preparation and Planning Background

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a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.

Module 3.

Budget Coverage

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Module 4.

Financial Control

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Module 5.

Fiscal Reporting

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Module 6.

Budget Administration and Decision Making

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Module 7.

Budget Classification

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GROUP II

Module 1.

Macroeconomic Framework

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Module 2.

Budget Preparation and Planning Background

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a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.

Module 3.

Budget Coverage

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Module 4.

Financial Control

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Module 5.

Fiscal Reporting

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Module 6.

Budget Administration and Decision Making

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Module 7.

Budget Classification

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GROUP III

Module 1.

Macroeconomic Framework

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Module 2.

Budget Preparation and Planning Background

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a = item-by-item; b = incremental; c = fixed ceiling; d = program and performance; e = priority listing; f = open-ended.

Module 3.

Budget Coverage

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Module 4.

Financial Control

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Module 5.

Fiscal Reporting

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Module 6.

Budget Administration and Decision Making

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Module 7.

Budget Classification

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