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Key Text Public Expenditure Management Handbook

Author: World Bank
Date: 1998
Size: 137 pages (848 KB)

Summary

Guidelines for improvement (Part 1) include:

Institutional arrangements for better budgetary outcomes
Linking policy, planning and budgeting in a medium-term framework
Financial management information systems
Approaches to budget reform

The paper advises that when working with developing countries or countries in transition, advisers must first collect information on the current performance of budgetary and financial management systems. To assist this process, Part 2 of the paper provides checklists of practices, including:

aid management
auditing system
budget policy and planning
evaluation
performance measurement

Annexes to the paper contain:

diagnostic questionnaire
checklist of budget/financial management practices
performance indicators for public financial management

Examples are drawn from Australia, Burkina Faso, Ecuador, Guinea, Jamaica, Latvia, Malawi, Mongolia, New Zealand, Philippines, South Africa, Sri Lanka, Uganda and Zambia.

Access full text: available online

Source: The World Bank, 1998, 'Public Expenditure Management Handbook,' The World Bank