The International Handbook of Public Financial Management

Front Matter....Pages i-xlii
Introduction: The Meaning, Content and Objectives of Public Financial Management....Pages 1-12
Front Matter....Pages 13-16
The Macroeconomic Framework for Managing Public Finances....Pages 17-37
Public Financial Management Requirements for Effective Implementation of Fiscal Rules....Pages 38-62
The Legal Framework for Public Finances and Budget Systems....Pages 63-83
Designing Fiscal Institutions: The Political Economy of PFM Reforms....Pages 84-97
The Role, Responsibilities, Structure and Evolution of Central Finance Agencies....Pages 98-115
Role of the Legislature in Budget Processes....Pages 116-136
Assessing and Comparing the Quality of Public Financial Management Systems: Theory, History and Evidence....Pages 137-160
Front Matter....Pages 161-163
The Coverage and Classification of the Budget....Pages 164-192
Policy Formulation and the Budget Process....Pages 193-218
Medium-Term Expenditure Frameworks....Pages 219-236
Performance Budgeting....Pages 237-258
Fiscal Federalism and Intergovernmental Financial Relations....Pages 259-280
Front Matter....Pages 281-284
The Budget Execution Process....Pages 285-311
The Role of Procurement....Pages 312-335
Public Sector Payroll Management....Pages 336-354
The Treasury Function and the Treasury Single Account....Pages 355-373
Internal Control and Internal Audit....Pages 374-395
Managing Extrabudgetary Funds....Pages 396-411
Front Matter....Pages 413-415
Tax Design from a Public Financial Management Perspective....Pages 416-434
Front Matter....Pages 413-415
Revenue Forecasting....Pages 435-452
Efficient Revenue Administration....Pages 453-479
Customs Administration....Pages 480-495
User Charging....Pages 496-512
Managing Non-renewable Resource Revenues....Pages 513-539
Managing Foreign Aid through Country Systems....Pages 540-554
Front Matter....Pages 555-557
The Development and Use of Public Sector Balance Sheets....Pages 558-572
Public Investment Management and Public-Private Partnerships....Pages 573-589
Managing Fiscal Risk....Pages 590-618
Sovereign Wealth Funds....Pages 619-637
Assessing a Government’s Non-debt Liabilities....Pages 638-660
Debt and Cash Management....Pages 661-684
Financial Management and Oversight of State-Owned Enterprises....Pages 685-706
Front Matter....Pages 707-710
Strengthening Fiscal Transparency....Pages 711-741
Government Accounting Standards and Policies....Pages 742-766
Government Financial Reporting Standards and Practices....Pages 767-796
Government Financial Management Information Systems....Pages 797-816
External Audit....Pages 817-836
The Role of Independent Fiscal Agencies....Pages 837-850
Back Matter....Pages 851-881