Public expenditure management handbook.

No AccessStand Alone Books1 Feb 2013Public expenditure management handbook.Authors/Editors: World BankWorld Bankhttps://doi.org/10.1596/0-8213-4297-5SectionsAboutPDF (1.1 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In Abstract:This handbook provides a framework for studying how governments can attain sound budget performance and gives guidance on the key elements of a well-performing public expenditure management (PEM) system. The book consists of two parts. Part I consists of five chapters. Chapter 1 reviews the evolution of budgeting practice, highlighting response to the growing and multifaceted demands being placed on the budget. Chapter 2 elaborates the institutional arrangements that affect incentives for better budgetary outcomes. The chapter discusses the political nature of budgeting and the need to balance restraints with flexibility. Chapter 3 deals with linking policy, planning and budgeting at both a sectoral level and across the government. Chapter 4 provides guidance on improving accounting and financial management information system (FMIS). Chapter 5 explains how current approaches to reform reflect the lessons of previous experience. The chapter concludes with a summary of the components of successful reform programs: aggregate, binding fiscal targets; incentives for better allocation and use of resources; autonomy of line agencies; and accountability of line managers. Part II provides guidance on how to recognize and deal with weaknesses in budgeting and financial management. It contains diagnostic checklists and questionnaires for use by task managers and member countries to pinpoint country strengths and weaknesses in budgetary and financial management practice. 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