00000cam a22000004i 4500 UP-99796217613057671 Buklod 20240814134827.0 m |o d | ta 240814s2017 nyud fr 001 0 eng 9781138183414 (pbk.) (iLib)UPD-00409864642 Pu-29586 PhP5,950.00 DCornell DCPA rda eng HJ 2005 S35 2017 Schiavo-Campo, Salvatore author. Government budgeting and expenditure management principles and international practice Salvatore Schiavo-Campo. New York Routledge 2017. xxv, 390 pages 26 cm text rdacontent unmediated rdamedia volume rdacarrier Includes bibliographical references and index. The government budget: mirror of society's choices. -- Budgeting objectives, systems, budget classification and the legal framework -- Budget coverage, extra-budgetary operations and tax expenditures. -- Fiscal risk, fiscal responsibility and fiscal rules. -- Budgeting in macroeconomic and fiscal perspective. -- Preparation and approval of the budget. -- Budgeting and managing public investment. -- Budget execution: compliance, adaptability, efficiency. -- Public procurement. -- Financing the budget: debt and aid management. -- Accountability for the money: accounting, reporting and audit. -- Accountability for the results: performance, monitoring and evaluation. -- Reforming and strengthening public financial management. -- Fiscal decentralization and budgeting at subnational government level. -- Reconstructing public financial institutions in fragile and conflict-affected states. -- Corruption and public financial management. -- "Black boxes": extractive revenue and military expenditure. The government budget should be the financial mirror of society's choices. Yet most people view budgeting as the epitome of eye-glazing subjects, rarely explained in a way that is understandable to the non-specialist and too often presented without adequate consideration of a country’s governance and institutional capacity. Government Budgeting and Expenditure Management fills a gap in the literature to redress these failings and does so in comparative international perspective. This book provides a comprehensive but pithy and easy-to-understand treatment of public financial management, taking into account a variety of special issues including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of budgeting reform in countries at different levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe. Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management, or as a supplementary text for courses in public finance, public economics, economic development, public administration or comparative politics. With its attention to practical implementation aspects, the book will also be of direct interest to practitioners, policy-makers, and government employee training organizations. Publisher Budget. Budget process. Expenditures, Public. Government spending policy. Public Fiscal Administration. PA 131. Public Accounting and Budgeting. PA 132. Book FO UPD DCPA HJ 2005 S35 2017 Book