In the past decade, developing countries (DCs) have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerize their government operations. Most popular among these have been projects to computerize government accounting...

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as well as controlling the accumulation of payment arrears. The note describes the...

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country's public financial management system. This note provides guidance on how to detect issues...

This paper reviews lessons learned for future technical assistance work in the hope that they will highlight the problems faced when introducing institutional changes in transitional economies. The findings from the assessment are intended principally for those interested in the development of...

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...

This paper stresses the role of budget system reform in economies in transition as an essential basis for the implementation of effective fiscal policies. However, introducing such structural reforms in often unstable economic environments has not proved easy. Using Russia as a case study, the...