Government budgeting and expenditure management: principles and international practice
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York ; London
Routledge
2017
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xxv, 390 Seiten Diagramme |
| ISBN: | 9781138183407 9781138183414 |
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| 650 | 4 | |a Budget process | |
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Datensatz im Suchindex
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| adam_text | GOVERNMENT BUDGETING AND EXPENDITURE MANAGEMENT
/ SCHIAVO-CAMPO, SALVATOREYYEAUTHOR
: 2017
TABLE OF CONTENTS / INHALTSVERZEICHNIS
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
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
Titel: Government budgeting and expenditure management
Autor: Schiavo-Campo, Salvatore
Jahr: 2017
Contents
Preface and Acknowledgments xxiii
1 The Government Budget: Mirror of Society s Choices 1
Introduction 1
The Meaning of the Budget 1
The Diversity of International Experience 2
The Nature of the Budget 3
The Primacy of the Political 3
Facing Reality 4
Waste-fraud-and-abuse? 4
Governance and Public Financial Management 5
Governance and Democracy 5
The Four Pillars of Governance 6
The Implications for Public Financial Management 7
Transparency 7
Participation 8
Predictability through the Rule of Law 8
Accountability 8
Corruption and PFM: A Preview 9
Worldwide Trends in Governance 9
Capacity and Budgetary Outcomes 11
Capacity is Multidimensional 12
The Challenge of Institutional Development 13
Capacity is Relative 13
Public Finance Policy and Public Financial
Management 14
Policy versus Management 14
Four Principles of PFM 14
Four Criteria of PFM Performance 15
Globalization and Public Finance 16
Notes 17
Bibliography 18
PART I
The Budget Infrastructure 21
2 Budgeting Objectives, Systems, Budget Classification and the
Legal Framework 23
The Objectives of Budgeting and Expenditure Management 23
Economic Policy Goals and Public Expenditure Management Objectives 23
Complementarity and Interaction of Objectives 24
A Word about Sequencing 24
Budget Systems: The General Taxonomy 25
Types of Budget System According to the Form of Legislative
Authorization 26
Commitment Budget 26
Cash Budget 26
Types of Budget Systems According to the Purpose of
Legislative Authorization 27
Output Budgeting 27
Line-Item Budgeting 27
Program/Performance Budgeting 29
The Experience with Program/Performance Budgeting 29
The Early Experience 29
Planning-Programming-Budgeting System (PPBS) 30
Zero-Based Budgeting (ZBB) 30
The Experience with Program Budgeting in Developed Countries 31
The Experience in Developing Countries 32
Complementing the Line-Item Budget System with Selected
Programmatic Elements 34
Variants of Program Budgeting 34
Stages of Program Budgeting 34
Piloting Ministries 34
Piloting Programs 35
The Accountability Tradeoff 35
Budget Classifications 36
Economic and Line-Item Classification 36
Functional and Administrative Classification 37
Program Classifications 39
Combining Economic and Functional Classifications 40
Budget Systems and Classifications: The Bottom Line 40
The Legal Framework for Public Financial Management 41
A Hierarchy of Laws 41
A Basic Public Financial Management Law (PFML) 41
The Key Principles 41
The Specific Contents 42
Annex 1: UN Classification of the Functions of Government (COFOG) 43
Annex 2: Contents of a Public Financial Management
Law 44
Notes 45
Bibliography 47
3 Budget Coverage, Extrabudgetary Operations and Tax Expenditures 48
The Core Requirement: Comprehensiveness of the Budget 48
Scope, Periodicity and Basic Rules of the Budget 48
The Scope and Geographic Coverage of the Budget 48
Government and Public Sector 49
The Annuality of the Budget 50
Four Basic Budget Rules 52
Budget versus Budget Documentation 52
Managing Off-Budget Expenditures 52
Extrabudgetary Operations 52
Nature and Rationale 52
Reasons for Creating EBFs 53
Types of EBFs 53
Sovereign Wealth Funds 54
Social Security Funds 54
Aid-financed Expenditure 54
Road Funds 55
Risks 57
Dealing with EBFs 58
Financing Extrabudgetary Operations: Tax Earmarking and
User Fees 59
Tax Expenditures 61
What is a Tax Expenditure? 61
Types of Tax Expenditures 62
Impact of Tax Expenditures 62
The Budgetary Treatment of Tax Expenditures 63
Notes 64
Bibliography 65
4 Fiscal Risk, Fiscal Responsibility and Fiscal Rules 66
Introduction 66
Fiscal Risk 66
A Typology of Government Liabilities 66
Loan Guarantees 68
Quasi-fiscal Activities 69
Government Lending 69
Export Stabilization Funds 70
Public-Private Partnerships 70
What sort of PPP is it? 70
When are PPPs Appropriate? 71
Assessing PPPs 72
Three Lessons of International Experience 73
Managing Fiscal Risks 74
The General Approach: The Fiscal Transparency Code 74
Managing Loan Guarantees 75
Fiscal Responsibility and Fiscal Rules 75
Fiscal Conservatism and Fiscal Responsibility 75
Fiscal Rules 76
Scope and Types of Fiscal Rules 76
Assessing Fiscal Rules 77
Tax and Expenditure Limits 80
Notes 80
Bibliography 81
PART II
The Upstream Stages: Budget Preparation and Approval 83
5 Budgeting in Macroeconomic and Fiscal Perspective 85
Introduction: The Policy Context 85
The Goals of Economic Policy 85
The Interaction of Economic Policies 85
The Criteria of Good Policy-Making 86
The Macroeconomic and Fiscal Context 86
Macroeconomic Programming: The Foundation 86
Fiscal Adjustment: The New Center of Macroeconomic
Programming 87
The Composition of Expenditure Adjustment 88
Preparing the Fiscal Framework 89
Setting the Fiscal Targets 89
Scope of the Fiscal Program 91
A Worldwide Tendency Toward Fiscal Deficits 92
Financing the Budget 93
The Need for Multiyear Fiscal and Expenditure Projections 93
Variants of Medium-Term Expenditure Projections 95
Traditional Planning 95
Projecting the Economic Composition of Expenditure:
A Forecasting MTEF 96
A Forecasting MTEF : Projecting the Functional Composition
of Expenditure 97
A Programmatic MTEF 97
The Forerunner: Australia s Forward Estimates 97
Estimating and Allocating Fiscal Space 98
What is a Program ? 100
Reconciling National Priorities with Sector Programs 101
Moving Toward a Programmatic MTEF 101
Balancing Macro-Level Flexibility and Sector-Level Predictability 102
The International Experience with MTEFs 103
Growing Apples in the Tropics 103
A Score card in Developing Countries 103
The Positive 103
The Negative 104
Of Babies and Bathwater: Summing Up 105
Annex 1: The Basics of Macroeconomic and Fiscal Programming 106
Annex 2: Government Finances, Worldwide, 2014 109
Notes 113
Bibliography 114
6 Preparation and Approval of the Budget 116
Introduction 116
Avoid Magical Thinking 116
Beware of Technocratic Delusions 116
Don t Confuse Fiscal Problems with Budget Management Problems 117
Four Requirements of Budget Preparation 117
Realistic Initial Estimates 117
A Medium-Term Perspective 118
Timely Decisions and Political Responsibility 118
Initial Spending Ceilings 119
A Good Budget Preparation Process 119
The Top-Down Stage 120
Diminishing Fiscal Space in High-Income Countries: An Important
Digression 122
The Bottom-Up Stage 122
The Review, Negotiation and Iteration Stage 122
A Bad Budget Preparation Process 123
Consequences of a Wishlist Approach 123
Mechanical Budgeting 124
Policy Volatility 124
Excessive Bargaining 124
Dual Budgeting 125
A Simple Experiment 125
Screening Expenditure Requests 126
Wages and Salaries 126
Interest Payments 126
Non-Project Technical Assistance Services 127
Transfers 127
Operations and Maintenance 127
Roles and Structure of the Core Public Financial Management Institutions 128
The Finance Function 128
The Planning Function 129
Budget Debate and Legislative Approval 129
The Importance of Timeliness 129
The Legislative Debate 131
Approving the Budget: Legislative Powers and Limits 131
Supporting the Capacity of the Legislature 132
Amending the Budget 133
Other Major Budget Preparation Issues 134
A Suitable Budget Preparation Calendar 134
Contingency Reserves 134
Efficiency Dividends in Developed Countries 136
Protecting High-Priority Expenditures in Developing
Countries 136
fort 137
Reaching Out: The Importance of Participation 138
Disseminating the Budget 138
Annex: Fiscal Trends and the Budget Process In the
United States 139
Trends in Federal Revenues and Expenditures 139
Major Fiscal Developments and their Potential
Implications 145
The Federal Budget and its Preparation 147
The Recent Reality of the US Budget Process 150
Notes 151
Bibliography 151
7 Budgeting and Managing Public Investment 153
Introduction: What is Investment? 153
The Budgetary Treatment of Public Investment 154
Separate Presentation of Current and Capital
Budgets 154
Integrating Current and Capital Expenditure 154
The Need for Budgetary Integration 154
Dual Budgeting: The Real Issue 155
Unified or Separate Ministries of Finance and
Planning? 156
The Hybrid Nature of Capital Expenditure 158
The Treatment of Individual Investment Projects 158
The Management of Public Investment 159
Selecting Individual Investment Projects 160
The Selection Criteria 160
The Uses, Abuses and Decline of Cost—Benefit
Analysis 160
Providing Contestability for Project Appraisals 161
Priority Ranking of Projects? 161
Rules of Thumb for Screening Project Proposals 162
Estimating the Recurrent Cost of Investment Projects 163
A Zoological Taxonomy of Public Investment Projects 164
Public Investment Programming 165
The Objectives and Advantages of Public Investment Programming 165
Foreign Aid: From Project to Program to Budget
Support 166
First-Generation Public Investment Programs 167
Second-Generation Public Investment Programs 167
Assure Consistency Between the PIP and the Capital
Budget 168
Annex: Assessing the Management of Public Investment 170
Notes 172
Bibliography 173
PART III
The Downstream Stages: Budget Execution and Control 175
8 Budget Execution: Compliance, Adaptability, Efficiency 177
Introduction: The Framework and Objectives of Budget Execution 177
Fiduciary Risk: The Underlying Concept 177
The Objectives of Budget Execution 177
The Main Cause of Budget Execution Problems:
An Unrealistic Budget 178
The Cycle of Expenditure 179
Controlling Budget Execution 181
Types of Controls 181
Financial Controls 181
Physical Controls 181
Accounting Controls 181
Audit Control 182
Organizational Arrangements for Budgetary Control 182
Centralized or Delegated? 182
Financial Control: Ex Ante or Ex Post? 183
The Imperative of Clear Accountabilities 184
Monitoring Budget Execution 184
The Monitoring Approach: Close Watch, Light Hand 184
Monitoring the Different Categories of Expenditure 184
Monitoring Operations and Maintenance Expenditure 184
Monitoring Transfers and Subsidies 185
Monitoring Personnel Expenditure 185
Monitoring Public Investment 185
A Few Words about Information Technology 187
The Mechanics of Budget Execution 189
Managing Payments 189
Overt and Covert Non-Compliance 189
TAe fsswg of AzymerzK Arrears 189
Balancing Control and Flexibility in Budget Execution 190
Release of Funds: Provide Predictability of Resources 190
Virements: Provide Management Flexibility 191
The Treasury Function and Cash Management 192
The Treasury Function 192
Managing Cash Flows 193
Centralizing Cash and Treasury Single Accounts 193
Cash Planning 195
The End-of-Year Spending Rush: A Perennial Issue 196
Notes 196
Bibliography 197
9 Public Procurement 199
Introduction 199
Objectives of Government Procurement 200
Economy 201
Other Objectives of Public Procurement 201
Fostering Competition 201
Import Substitution and Domestic Preference 201
Protecting Public Service Provision 202
Protecting the Environment 202
Fostering Equity and Offsetting Past Discrimination 202
The Legal and Regulatory Framework 203
The Management of Public Procurement 205
Organizational Arrangements 205
The Procurement Process 206
Competitive Bidding 206
Shopping 208
Sole-Source Procurement 208
Force Accounts 209
Procurement of Consulting Services 209
Other Forms of Procurement 210
Contract Management and Monitoring 210
Importance of Contract Management 210
Contract Monitoring and Quality Assurance 211
Major Issues in Public Procurement 212
Systematic Neglect by Senior Management 212
The Abuse of Emergencies 213
The Role of Buyer s Discretion 213
Corruption in Procurement 213
Overt Corruption 214
Covert Corruption: The Risk of Cozy Relationships 216
Flexibility Without Accountability 216
Managing Risk in Public Procurement 216
The Determinants of Procurement Risk 216
Quantifying Procurement Risk 218
Annex: Procurement in the United States 219
Notes 221
Bibliography 223
10 Financing the Budget: Debt and Aid Management 224
Introduction 224
Financing the Budget: The Overall View 224
Autonomous and Compensatory Transactions 224
Financing versus Adjustment: Liquidity versus Solvency 225
Coming Down from Abstractions 226
Debt Sustainability 226
What is the Sustainable Level of Public Debt? 226
What Factors Matter for Debt Sustainability? 227
How to Assess Debt Sustainability 227
Debt Management 228
Coping with Debt Risk 228
Pillars of Debt Management 229
A Debt Management Strategy 230
Central Control 230
Annual Financing and Borrowing Plan 230
Proper Recording 231
Organizational Arrangements for Debt Management 231
The Front Office 231
The Back Office 232
The Middle Office 232
Locating the Debt Management Function 232
Debt and Developing Countries 233
Debt Rescheduling and Debt Forgiveness 233
The Rescheduling Merry-Go-Round 233
Debt Forgiveness 234
The Budgetary Treatment of Debt Relief in Developing
Countries 235
Aid Management 236
Principles of Aid Management 236
Put the Government in the Driver s Seat 236
Focus on the Activity to be Financed, not on the
Financing Terms 236
Show all Economic and Financial Aid in the Budget 237
Handle Counterpart Funds Transparently 237
Organizational Arrangements for Aid Management 237
One Aid Management Entity 237
Aid Management Entity Located in a Core Ministry 237
Organization Along Donor Lines 238
Focal Point for Donor Contacts 238
Function to Facilitate 238
Non-interference in the Budget Process 239
The Architecture of Aid Management 239
Aid Effectiveness and Capacity Development 239
Harmonizing Aid Procedures and Fostering Capacity Development 239
The Results so Far 241
Notes 243
Bibliography 244
PART IV
Fostering Accountability: For Money and for Results 245
11 Accountability for the Money: Accounting, Reporting and Audit 247
Introduction: Public Financial Accountability 247
Accounting 247
Main Accounting Systems 247
Cash Accounting 248
Accrual Accounting 248
A Simple Illustration 248
Government Accounting in Practice 249
Requirements of any Government Accounting System 249
Relationship Between the Accounting and Budget Systems 249
Chart of Accounts and General Ledger 250
Administrative Organization of Government Accounting 250
Improving Government Accounting in Developing Countries 251
Reporting 252
Principles of Fiscal and Financial Reporting 252
Reporting on Budget Execution 253
Reporting on Public Sector Entities 253
Reporting on Public Investment 253
Reporting on External Aid 254
The Annual Budget Report 254
Management Controls and Internal Audit 254
Objectives and Types of Management Controls 255
Standards for Management Controls: Balancing Protection with
Effectiveness 255
Internal Audit 256
External Audit 257
The Centrality of External Audit in Public Financial Accountability 257
Organizational Arrangements 258
Standards of External Audit 260
Types of Audits 260
Ex-ante Audit 260
Regularity (Compliance) Audits 261
Financial Audit 261
Value-for-Money (Performance) Audits 262
Reporting the Audit Results 262
Acting on Audit Findings 263
Trends in Audit Capacity and Effectiveness in Developing Countries 264
Notes 265
Bibliography 266
12 Accountability for the Results: Performance, Monitoring and Evaluation 268
Introduction 268
The Concept of Performance 268
Why Focus on Performance? 268
What Sort of Performance? 269
By Effort or by Results 269
Performance in Terms of What? 270
The Complete Definition of Performance 271
Performance Indicators 271
Types of Performance Indicators 271
Different Indicators for Different Organizations 273
Performance Assessment and Accountability 274
What Gets Measured Gets Managed ? 274
The Accountability Chain 275
Defining Outcomes 275
The Accountability Tradeoff 276
The Role of Social Accountability 276
Moving to the Right Performance Framework 277
The General Rule 277
How Many Indicators? 277
The CREAM Rule 278
Picking Targets: Metric and Process Benchmarking 278
Fostering Results-Orientation in the Budgeting System 279
Respect the Law of Unintended Consequences 280
Assuring Independent Setting of Result Indicators and Targets 280
Linking to the Budget Process: The KISS Rule 281
The Ten Commandments of Performance 281
The Patton Premise ( Know where you re going before
you get going ) 281
The Stepsisters Predicament ( If the shoe doesn t fit,
get another ) 282
The Accountability Tradeoff ( There s no free lunch here,
either ) 282
The Titanic Warning ( It s what you can t see that sinks
you ) 282
The Observer Dilemma ( Beware the law of unintended
consequences ) 282
The Turkish Evasion ( If it ain t worth doing, it ain t worth
doing well ) 283
The Dreedle Illusion ( Better about right than exactly wrong ) 283
The Mechanic s Principle ( If it ain t broke, don t fix it ) 283
The Gardener s Principle ( Start with the low-hanging fruit ) 283
The Missouri Test ( He who lives by the sword must be willing
to duel ) 284
Monitoring and Evaluation in the Budgeting Process 284
Objectives of Evaluation 284
Approaches to Evaluation: By Objectives or by Results 284
Appropriate Stakeholder Involvement 285
ln-house or External M E Capacity? 285
Notes 286
Bibliography 287
13 Reforming and Strengthening Public Financial Management 289
Introduction 289
What Do We Mean By Reform ? 289
How, Not Just What 289
Country Context and the Central Lessons of Experience 290
Assessing Public Financial Management 291
From Assessment Recognition to Assessment Indigestion 291
The Emergence of the PEFA Approach 291
Genesis and Evolution 292
Assessing the Assessment 292
Changes in PFM During the Past Decade 293
Why the Disappointing Record of PFM Reform in Developing Countries? 295
Focus on the Experience of Developed Countries 295
Insufficient Attention to Governance and Social Accountability 295
Weak Accountability for the Quality of Advice 296
The Pressures to Lend 296
The Challenge of PFM Reform 296
Approaches to Reform 296
The Need for Sequencing 297
The Basics First 297
The Platform Approach 297
Combining the Valid Elements 298
Beyond Sequencing 299
The Iron Triangle of Technical Assistance for Public Financial
Management Reform 300
A Concluding Word 301
Annex 1: Average Scores on Selected PEFA Indicators, Major Regions
2007-10 and 2012-15 301
Annex 2: List of Basic Requirements of Expenditure Management 303
Notes 305
Bibliography 305
PART V
Selected Special Topics in Public Financial Management 307
14 Fiscal Decentralization and Budgeting at Subnational Government Level 309
Introduction 309
Levels of Government 309
Degrees of Decentralization: Deconcentration, Delegation,
Devolution 310
The Weight of History and the Legacy of Colonialism 310
Rationale, Advantages and Costs of Decentralization 312
The Political Rationale 312
The Economic Rationale: Oates Theorem and the Subsidiarity Principle 312
The Potential Advantages of Decentralization 313
The Potential Costs and Risks of Decentralization 314
The Legal Framework for Decentralization 314
International Diversity of Structures 314
Intergovernmental Coordination 315
Approaches to Defining Subnational Territory 316
Physical Approach 316
Management Approach 317
Community Approach 317
Social and Ethnic Approach 318
Functional Approach: What Belongs Where? 318
Public Financial Management at Subnational Government Level 319
General Considerations 319
Size Matters 319
The Common Elements 319
Fiscal Decentralization 319
The Special Budgeting Problems of SNGs 320
Timing 320
Risk 322
Administrative Cost 322
Procurement in Subnational Government 323
Financing SNGs and Controlling SNG Debt 324
Notes 326
Bibliography 327
15 Reconstructing Public Financial Institutions in Fragile and
Conflict-Affected States 329
Introduction 329
Searching for Clarity 330
What is Fragility? 330
Fragility and Conflict 330
Common Challenges and Strategic Guidelines 331
Common Challenges 331
Strategic Guidelines 332
The Public Financial Management Dimension of
Institutional Reconstruction 333
Budgetary Principles in FCS 333
Likely Legal and Organizational Priorities 334
Likely Revenue Priorities 33S
On the Government Side 335
On the Donors Side 335
Likely Expenditure Management Priorities: Budget
Preparation 335
General Measures 335
Current Expenditure 337
Investment Expenditure 337
Special Post-Conflict Expenditure Programs 337
The Difficult Challenge of Security Sector Expenditures 338
Likely Expenditure Management Priorities:
Budget Execution 338
Aid Management 339
The Setting 339
Transitional Governmental Arrangements 340
Financing Reconstruction 341
Options 341
Multi-Donor Trust Funds (MDTF): Combining Fungibility and
Predictability 341
Major Issues: Fiduciary Systems, Technical Assistance, Donor-Generated
Distortions 342
Fiduciary Systems 342
Dealing with Technical Assistance 342
Donor-Generated Distortions 343
Beyond Post-Conflict: Three Paradoxes 344
Note 344
Bibliography 345
16 Corruption and Public Financial Management 346
Introduction 346
Types of Corruption 346
General Distinctions 346
Corruption in Public Financial Management 347
Political Corruption 347
The Semantics of Corruption 348
Corruption: Arguments and Costs 350
The Cancer of Corruption 350
A Cautionary Tale 351
The Costs of Corruption 351
Direct Costs 351
Indirect Costs 352
A Variable Impact 352
Fighting Corruption 353
Evolution of an International Consensus 353
A General Anti-Corruption Approach 353
The Experience in Developed Countries 355
Targeting Financial Improprieties 355
Transparency Mechanisms 356
Citizens Responsibility 356
Institutions for Anti-Corruption 356
The Experience in Developing Countries 357
Trends in Worldwide Corruption: Cause for Optimism? 357
Annex: Corruption Perception Scores and Rankings, 2000-14 359
Notes 362
Bibliography 363
17 Black Boxes : The Special Issues of Extractive Revenue and
Military Expenditure 364
Introduction 364
Extractive Revenue 364
The Resource Curse 364
The Paradox of Plenty 365
Explaining the Resource Curse 365
What Has Been Done? Standards and Initiatives 368
The Fiscal Transparency Code 368
The Extractive Industries Transparency Initiative 369
The Kimberley Process 369
Publish What You Pay 370
What Else Can Be Done? 370
Military and Security Expenditure 371
Three General Considerations 371
The Size of Military Spending 372
Analyzing Security Sector Expenditures 373
The Special Issues of Military Procurement 374
The Nature of the Market: A Bilateral Monopoly 374
The Situation in Developed Countries 375
The Situation in Developing Countries 377
Are Improvements in Military Procurement Possible? 378
Notes 379
Bibliography 379
Index 381
|
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| discipline | Politologie |
| format | Book |
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| id | DE-604.BV044262934 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:48:07Z |
| institution | BVB |
| isbn | 9781138183407 9781138183414 |
| language | English |
| lccn | 016044336 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029667807 |
| oclc_num | 992500931 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG |
| owner_facet | DE-473 DE-BY-UBG |
| physical | xxv, 390 Seiten Diagramme |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Routledge |
| record_format | marc |
| spelling | Schiavo-Campo, Salvatore 1940- Verfasser (DE-588)171315391 aut Government budgeting and expenditure management principles and international practice Salvatore Schiavo-Campo New York ; London Routledge 2017 xxv, 390 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Budget Budget process Expenditures, Public Government spending policy Öffentliche Ausgaben (DE-588)4043136-8 gnd rswk-swf Haushalt (DE-588)4023744-8 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Haushalt (DE-588)4023744-8 s Öffentliche Ausgaben (DE-588)4043136-8 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Erscheint auch als Online-Ausgabe 978-1-315-64587-2 LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029667807&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029667807&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schiavo-Campo, Salvatore 1940- Government budgeting and expenditure management principles and international practice Budget Budget process Expenditures, Public Government spending policy Öffentliche Ausgaben (DE-588)4043136-8 gnd Haushalt (DE-588)4023744-8 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| subject_GND | (DE-588)4043136-8 (DE-588)4023744-8 (DE-588)4120509-1 |
| title | Government budgeting and expenditure management principles and international practice |
| title_auth | Government budgeting and expenditure management principles and international practice |
| title_exact_search | Government budgeting and expenditure management principles and international practice |
| title_full | Government budgeting and expenditure management principles and international practice Salvatore Schiavo-Campo |
| title_fullStr | Government budgeting and expenditure management principles and international practice Salvatore Schiavo-Campo |
| title_full_unstemmed | Government budgeting and expenditure management principles and international practice Salvatore Schiavo-Campo |
| title_short | Government budgeting and expenditure management |
| title_sort | government budgeting and expenditure management principles and international practice |
| title_sub | principles and international practice |
| topic | Budget Budget process Expenditures, Public Government spending policy Öffentliche Ausgaben (DE-588)4043136-8 gnd Haushalt (DE-588)4023744-8 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | Budget Budget process Expenditures, Public Government spending policy Öffentliche Ausgaben Haushalt Internationaler Vergleich |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029667807&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029667807&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT schiavocamposalvatore governmentbudgetingandexpendituremanagementprinciplesandinternationalpractice |
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