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Peru
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Public financial management in Latin America
The efficiency, effectiveness, and transparency of public financial management in Latin America is critical for the supervision of public resources, fiscal stability, and sustainable economic development. In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances; however, many challenges remain. This book brings together the knowledge and experiences of IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and examines the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management.
Peru
The public sector in Peru is clearly distinguished from the rest of the economy, but the existence of various legal and statistical definitions of the government makes it difficult to demarcate it clearly from the rest of the public sector. The recent constitutional reform has strengthened the decentralization process, but key fiscal aspects have yet to be defined. The current distribution of fiscal responsibilities between the central government and local governments is legally defined, but the allocation of expenditure responsibilities and intergovernmental transfers need further clarification.
New Serial Titles
A union list of serials commencing publication after Dec. 31, 1949.
The Political Economy of Government Auditing
Budget institutions and financial governance -- Political economy of budget oversight and external auditing -- Institutional arrangements for external auditing -- The board model and the case of Argentina -- The court model and the case of Brazil -- The monocratic model and the case of Chile -- Government auditing in transition -- Conclusions : auditing, accountability and anticorruption.
