Schiavo-Campo, Salvatore

Government budgeting and expenditure management : principles and international practice / Salvatore Schiavo-Campo. - New York : Routledge, Taylor & Francis Group [2017.] ©2017 - xxv, 390 pages ; 26 cm

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 mangement -- Fiscal decentralization and budgeting at subnational government level -- Reconstructing public financial institutions in fragile and conflict-affected states -- Corruption and public sector management -- "Black boxes" : extractive revenue and military expenditure.

9781138183407 (hardback : alk. paper) 9781138183414 (pbk. : alk. paper)

2016044336


Budget.
Budget process.
Expenditures, Public.
Government spending policy.

HJ2005 / .S329 2017

352.4