Government budgeting and expenditure management : principles and international practice - Schiavo-Campo, Salvatore (New York : Routledge, 2017)
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.
Includes bibliographical references and index.
Keywords: Budget; Budget process; Expenditures, Public; Government spending policy