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Legislatures and the Budget Process
What is the role of legislatures in the budget process? Do powerful assemblies give rise to pro-spending bias? This survey of legislative budgeting tackles these questions using cross-national data and case studies. It highlights the tension between legislative authority and prudent fiscal policy, exploring strategies for reconciliation.
Guidelines for Public Expenditure Management
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Who Decides the Budget?
The budget is the main tool used to allocate scarce public resources, and it is in the context of the budget process that politicians must make trade-offs between policy priorities. This book describes the budget practices, both formal and informal, in 10 countries of Latin America and explains fiscal results in terms of four features.
Budget Process
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The Green Book
This new edition incorporates revised guidance from H.M Treasury which is designed to promote efficient policy development and resource allocation across government through the use of a thorough, long-term and analytically robust approach to the appraisal and evaluation of public service projects before significant funds are committed. It is the first edition to have been aided by a consultation process in order to ensure the guidance is clearer and more closely tailored to suit the needs of users.
Financing International Organization: The United Nations Budget Process
This is one those rare prefaces in which the author need not attempt to justify, or apologize for, the addition of another book to an already over burdened field. There is certainly no plethora of serious studies on inter national organization in general, and almost none dealing with the administrative aspects of such organization. More precisely, the author is not aware of a single comprehensive treatment of the finances of any international political organization, past or present. Over the years, many former Secretariat members of the League, the United Nations, and their affiliated agencies have come forth with either memoirs or general commentaries on their organizations. And frequently ...
A Glossary of Terms Used in the Federal Budget Process
A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.
