TY - BOOK AU - Schiavo-Campo,Salvatore TI - Government budgeting and expenditure management: principles and international practice SN - 978*1-138-18341-4 (pbk. : alk. paper) AV - HJ2005 .S349 2017 U1 - DC 352.4 2017 PY - 2017/// CY - New York PB - Routledge KW - Budget KW - Budget process KW - Expenditures, Public KW - Government spending policy N1 - 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 ER -