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Expenditure control : key features, stages, and actors

Pattanayak, Sailendra - 2016

This paper defines and explains key stages of the government expenditure chain and describes the controls applied at … of those controls. The paper also examines the influence of different administrative traditions on types of expenditure …/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control …

Persistent link: https://www.econbiz.de/10011552684

The use of data analytics techniques to assess the functioning of a government’s financial management information system : an application to Pakistan and Cambodia

Hashim, Ali; Piatti-Fünfkirchen, Moritz; Cole, Winston; … - 2019

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 …

Persistent link: https://www.econbiz.de/10012002673

The international handbook of public financial management

Allen, Richard (ed.) - 2013 - 1. ed

formulation and the budget process / Jack Diamond -- Medium-term expenditure frameworks -- Performance budgeting -- Fiscal …

Persistent link: https://www.econbiz.de/10009785002

Budget reform before and after the global financial crisis

Robinson, Marc - In: OECD journal on budgeting (2016) 1, pp. 29-61

Persistent link: https://www.econbiz.de/10011891639

The International Handbook of Public Financial Management

Allen, Richard (ed.); Hemming, Richard (ed.); … - 2013

The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten...