Managing Public Expenditure - CMI

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© OECD, 2001. © Software: 1987-1996, Acrobat is a trademark of ADOBE. All rights reserved. OECD grants you the right to use one copy of this Program for your personal use only. Unauthorised reproduction, lending, hiring, transmission or distribution of any data or software is prohibited. You must treat the Program and associated materials and any elements thereof like any other copyrighted material. All requests should be made to: Head of Publications Service, OECD Publications Service, 2, rue André-Pascal, 75775 Paris Cedex 16, France.
Managing Public Expenditure A Reference Book for Transition Countries Edited by Richard Allen and Daniel Tommasi
Page 1: « GOVERNANCE Managing Public Expen
Page 5 and 6: FOREWORD This book fills an importa
Page 7: Foreword 5 could include senior off
Page 10 and 11: 8 Managing Public Expenditure - A R
Page 12 and 13: 10 Managing Public Expenditure - A
Page 45 and 46: CHAPTER 1 THE BUDGET AND ITS COVERA
Page 47 and 48: The Budget and its Coverage 45 Each
Page 49 and 50: The Budget and its Coverage 47 Obli
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The Budget and its Coverage 51 Many
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The Budget and its Coverage 53 When
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The Budget and its Coverage 55 Box
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The Budget and its Coverage 57 Gene
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The Budget and its Coverage 59 the
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The Budget and its Coverage 61 Tax
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The Budget and its Coverage 63 NOTE
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66 Managing Public Expenditure - A
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CHAPTER 3 THE EUROPEAN BUDGET AND T
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Table 3.1. FINANCIAL PERSPECTIVE 20
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The European Budget and the Impact
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CHAPTER 4 BUDGET CLASSIFICATION, PR
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Budget Classification, Presentation
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CHAPTER 5 POLICY FORMULATION AND BU
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Policy Formulation and Budget Prepa
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PART III MANAGING BUDGET EXECUTION
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CHAPTER 9 THE TREASURY FUNCTION AND
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The Treasury Function and Cash Mana
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SUMMARY — PART III A. KEY POINTS
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Summary — Part III — Managing B
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CHAPTER 11 ACCOUNTING Accounting an
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Accounting 293 paid and, more gener
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Accounting 295 Figure 11.1. CASH AN
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Accounting 297 eventually a commitm
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Accounting 299 3. Expenses a. Main
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Accounting 301 Such an assessment c
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Accounting 303 • Implementation o
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Accounting 305 information on commi
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Accounting 307 The consolidation mo
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Accounting 309 Table 11.2. PLANS TO
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Accounting 311 Box 11.2. COMPARISON
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Accounting 313 4. Capital charges T
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Accounting 315 15. A generation is
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CHAPTER 14 EXTERNAL AUDIT Auditing,
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External Audit 343 Box 14.1. RECOMM
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External Audit 345 Independence of
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External Audit 347 (but not always)
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External Audit 349 2. Ex post audit
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External Audit 351 Such audits can
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External Audit 353 Box 14.4. FRANCE
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External Audit 355 Box 14.6. UNITED
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External Audit 357 government offic
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CHAPTER 15 PERFORMANCE MEASUREMENT
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Performance Measurement and Evaluat
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SUMMARY — PART IV A. KEY POINTS 1
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Summary — Part IV — Accounting,
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Summary — Part IV — Accounting,
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ANNEX I QUESTIONNAIRE ON PUBLIC EXP
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Questionnaire on Public Expenditure
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ANNEX II ESTABLISHMENT OF A NATIONA
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Establishment of a National Fund Sy
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ANNEX IV IMF CODE OF GOOD PRACTICES
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IMF Code of Good Practices on Fisca
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IMF Code of Good Practices on Fisca
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BIBLIOGRAPHY Abed, George T. (1998)
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Bibliography 477 Canada, Ministry o
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Bibliography 479 Goode, Richard (19
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Bibliography 481 Kopits, George and
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Bibliography 483 OECD (1996c). Perf
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Bibliography 485 Rajcoomar, S., Mic
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Bibliography 487 Squire, Lyn. (1995
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Bibliography 489 United States, Gen
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SELECTED WORLDWIDE WEB SITES 1 http
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INDEX Note: For terms listed in the
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Index 495 ex post control: 124, 262
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Index 497 GAAP: 13, 384, 456 genera
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Index 499 Pre-Accession Economic Pr
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