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Prevention and Management of Government Arrears
Author:
Ms. Suzanne Flynn
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Mario Pessoa
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2014: Issue 003
Language:
English
Publication Date:
09 Jul 2014
DOI:
https://doi.org/10.5089/9781498313650.005
ISBN:
9781498313650
ISSN:
2075-8669
Pages:
35
Keywords:
TNM; expenditure arrears; government supplier; annual budget; liquidity shortage; clearance strategy; government liability; government payment policy; incumbent government; Arrears; commitment controls; government expenditure; public finance; public financial management; treasury; government Arrears; payment arrears; commitment control; government expenditure Arrears; arrears clearance strategy; government liquidity shortage; payment policy; Budget planning and preparation; Fiscal accounting and reporting; Expenditure control; Africa; West Africa; Sub-Saharan Africa; Europe
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund