Allen, Richard

The International Handbook of Public Financial Management

Allen, Richard - The International Handbook of Public Financial Management, ebook


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ISBN: 9781137315304
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Table of contents

1. Introduction: The Meaning, Content and Objectives of Public Financial Management
Richard Allen, Richard Hemming, Barry H. Potter

Part I. The Institutional and Legal Framework

2. The Macroeconomic Framework for Managing Public Finances
Richard Hemming

3. Public Financial Management Requirements for Effective Implementation of Fiscal Rules
Ana Corbacho, Teresa Ter-Minassian

4. The Legal Framework for Public Finances and Budget Systems
Ian Lienert

5. Designing Fiscal Institutions: The Political Economy of PFM Reforms
Joachim Wehner, Paolo Renzio

6. The Role, Responsibilities, Structure and Evolution of Central Finance Agencies
Richard Allen, Philipp Krause

7. Role of the Legislature in Budget Processes
Ian Lienert

8. Assessing and Comparing the Quality of Public Financial Management Systems: Theory, History and Evidence
Paolo Renzio

Part II. The Allocation of Resources

9. The Coverage and Classification of the Budget
Daniel Tommasi

10. Policy Formulation and the Budget Process
Jack Diamond

11. Medium-Term Expenditure Frameworks
James Brumby, Richard Hemming

12. Performance Budgeting
Marc Robinson

13. Fiscal Federalism and Intergovernmental Financial Relations
Jamie Boex, Roy Kelly

Part III. Managing Budget Execution

14. The Budget Execution Process
Daniel Tommasi

15. The Role of Procurement
Alfonso Sanchez

16. Public Sector Payroll Management
Bill Monks

17. The Treasury Function and the Treasury Single Account
Mike Williams

18. Internal Control and Internal Audit
Jack Diamond

19. Managing Extrabudgetary Funds
Richard Allen

Part IV. Managing Government Revenues

20. Tax Design from a Public Financial Management Perspective
Graham Glenday, Richard Hemming

21. Revenue Forecasting
Graham Glenday

22. Efficient Revenue Administration
Richard Highfield

23. Customs Administration
Luc De Wulf

24. User Charging
Barry H. Potter

25. Managing Non-renewable Resource Revenues
Rolando Ossowski

26. Managing Foreign Aid through Country Systems
William A. Allan

Part V. Liability and Asset Management

27. The Development and Use of Public Sector Balance Sheets
Ken Warren

28. Public Investment Management and Public-Private Partnerships
Jim Brumby, Kai Kaiser, Jay-Hyung Kim

29. Managing Fiscal Risk
Murray Petrie

30. Sovereign Wealth Funds
Jon Shields

31. Assessing a Government’s Non-debt Liabilities
Peter S. Heller

32. Debt and Cash Management
Mike Williams

33. Financial Management and Oversight of State-Owned Enterprises
Richard Allen, Sanjay Vani

Part VI. Accounting, Reporting and Oversight of Public Finances

34. Strengthening Fiscal Transparency
David Heald

35. Government Accounting Standards and Policies
James L. Chan, Qi Zhang

36. Government Financial Reporting Standards and Practices
James L. Chan, Yunxiao Xu

37. Government Financial Management Information Systems
William Dorotinsky, Joanna Watkins

38. External Audit
David Shand

39. The Role of Independent Fiscal Agencies
Richard Hemming

Keywords: Finance, Investments and Securities, Risk Management, Business Finance, Accounting/Auditing, Management, Macroeconomics/Monetary Economics//Financial Economics

Publication year
Page amount
923 pages
Printed ISBN

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