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9781475512212.pdf. INTRODUCTION. The Emerging Architecture of Public Financial Management. MARCO CANGIANO, TERESA CURRISTINE, AND MICHEL LAZARE. If a single word could encapsulate public financial management (PFM) in the first decades of the twenty-first century, it would be innovation.
- SUB Hamburg
- Part II
- 8 The Coverage and Classification of the Budget
- 10 Medium-Term Expenditure Frameworks
- 13 The pudget Execution Process
- 15 Public Sector Payroll Management
- 18 Managing Extrabudgetary Funds
- xii
- 20 Revenue Forecasting
- 22 Customs Administration
- 27 Public Investment Management and Public-Private Partnerships
- 28 Managing Fiscal Risk
- 36 Government Financial Management Information Systems
- 37 External Audit
Edited by Richard Allen Richard Hemming Barry H. Potter
Introduction to Part II The Allocation of Resources
Daniel Tommasi The budget and its coverage The budget classification system Program classification Conclusion References
James Brumby and Richard Hemming Some MTEF facts Do MTEFs work? Key design issues MTEFs and the budget process MTEFs and PFM reform Some country experiences Conclusions and general guidance References
Daniel Tommasi The budget execution cycle Key supporting systems Managing appropriations Arrears issues Budget systems and responsibilities for budget execution Conclusions References
Bill Monks Legislative context Payroll strategy and budget formulation Payroll calculation Payroll, budget execution and compliance Payroll compliance Post-payroll accounting Payroll audit IT software applications for payroll management Conclusions References
Richard Allen How should EBFs be classified? A suggested typology of EBFs Why do EBFs exist? The potential problems created by EBFs A strengthened approach for managing EBFs Conclusion and recommendations References
Contents Tax expenditures Conclusions and general guidance References
Graham Glenday Purposes and importance of revenue forecasting Basic concepts of revenue measurement, estimation and growth Determinants of taxes Tax analysis and tax expenditures Revenue growth Types of forecasting models Application of the models to major tax types Organization of revenue forecasting References
Luc De Wulf Customs control and clearance procedures Customs administration Conclusions and general guidance References
Jim Brumby, Kai Kaiser and Jay-Hyung Kim Public investment management Some PIM challenges Public-private partnerships Conclusions References
Murray Petrie The objectives of fiscal risk management „ The classification and magnitude of fiscal risks The magnitude of fiscal risks A conceptual framework for managing fiscal risks Establishing the context for and identifying fiscal risks Analyzing risks Mitigating fiscal risks Specific techniques of risk mitigation Risks in debt management Fin...
William Dorotinsky and Joanna Watkins Concepts and definitions Benefits of automation Initiating an FMIS project Contextual considerations Technical considerations Monitoring the success of FMIS projects Conclusion References
David Shand The role and nature of external audit Other characteristics of external audit Relationship with internal audit Two institutional models of external auditing Financial auditing as a profession Performance auditing Forms of audit reporting Pronouncements and standards on external auditing Components of good external auditing Conclusion Re...
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The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years.
Reflections on Two Decades of Public Financial Management Reforms. ALLEN SCHICK. This chapter provides an overview of contemporary public financial management (PFM). In doing so, it prepares the ground for the succeeding chapters, which discuss in detail specific PFM reforms and challenges.
This handbook is all about public financial management in developed and developing countries around the world and, especially, about reducing the fiscal risks to those countries’ balance sheets. Public financial management concerns itself with governments’ fiscal imbalances and stabilizing fiscal positions.
- James A McAllister
A guide to public financial management literature for practitioners in developing countries - - Toolkits. For practitioners in developing countries. Rebecca Simson, Natasha Sharma & Imran Aziz. December 2011. Acknowledgements.
www1.worldbank.org/publicsector/pe/oecdpemhandbook.pdf This book remains a highly relevant, comprehensive introductory textbook to public financial management. It covers all aspects of public expenditure management, from the preparation of the budget to the execution, control and audit stages. It is intended to be a practical, operational guide
