holding the executive accountable for implementing the budget. Yet, the integrity of expenditure transactions and … data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and … form or function. Judging a system by its use is informative about governments' revealed preferences in expenditure …

The control protocols that underlie public expenditure management have direct implications for a government's ability … applying a universal set of expenditure controls across all transactions naturally cannot meet both of these objectives. One …

interactions between government revenues and expenditures, as well as international oil prices, energy subsidies, and inter … on Indonesia's public finances declines as oil prices rise, because subsidies and other expenditures outgrow oil and gas …

fiscal consolidation. Moreover, the effect of rigid expenditure seems to be more relevant for economies with high inequality … composition of the measure of rigid expenditure, there is also some evidence that higher expenditure on pensions reduces the … probability of fiscal adjustment more robustly than higher expenditure on wages …

analyze the extent to which districts are forced to reallocate their expenditures across categories after the incidence of …