Chapter 1: Financial control and financial management in the public sector: a managerial perspective -- Chapter 2: Implementing public financial management and internal control (PFM/IC -- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public...

Определены и рассмотрены элементы системы финансирования бюджетных услуг. Выявлена симметрия и асимметрия уровней концентрации методов планирования, учета,...

At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central government’s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was...

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...

This abstract discusses Benin’s poverty reduction strategy (PRS1). The PRS1 serves as both a strategic frame of reference and a framework for dialogue with technical and financial partners (TFPs). The six major phases involved in the preparation of the growth and poverty reduction...

В статье представлен процессный подход к управлению деятельностью организации как совокупности взаимосвязанных бизнес-процессов, позволяющий определить пути...

This report provides an assessment of fiscal transparency practices in Serbia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. Serbia has made solid advances in fiscal transparency in recent years, but there are still some major shortcomings. This report...

A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview...