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Full Description
The Handbook 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 years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Contents
IntroductionPART I: THE INSTITUTIONAL AND LEGAL FRAMEWORK The Macroeconomic Framework for Managing Public Finances in a Global EnvironmentFiscal Rules and Public Financial ManagementThe Legal Framework for Public Finances and Budget SystemsPolitical Economy Aspects of Managing Public FinancesRole, Responsibilities and Structure of Central Finance AgenciesRole of the Legislature in Budget ProcessesStrengthening Performance in Public Financial ManagementThe Coverage and Classification of the BudgetPolicy Formulation and the Budget ProcessMedium-term Fiscal and Expenditure FrameworksManaging for Results and Performance Budgeting Fiscal Federalism and Intergovernmental Financial RelationsPART III: MANAGING BUDGET EXECUTIONThe Budget Execution Cycle Public ProcurementManaging Government PayrollThe Treasury Function and Treasury Single AccountsInternal Control and Internal Audit Managing Extra-budgetary FundsPART IV: MANAGING GOVERNMENT REVENUESTax Design from a Fiscal Management PerspectiveRevenue Forecasting Efficient Revenue Administration Customs Administration User Charges and EarmarkingManaging Natural Resource Revenues Managing External Aid PART V: LIABILITY AND ASSET MANAGEMENTGovernment Balance SheetsPublic Investment Management and PPPsManaging Fiscal RisksSovereign Wealth FundsLong-term Obligations and Generational AccountingCash Management and Debt ManagementManaging State-owned Enterprises Strengthening Fiscal Transparency Government Accounting Standards and Policies Government Financial Reporting Standards and Practices Financial Management Information Systems External Audit Role of Independent Fiscal AgenciesAbout the Editors and ContributorsGlossary ReferencesIndex
