By Oct 24, 1997
This study was created to inform members of parliament about the importance and quality of the government’s accounting function and the significant challenges it faces, and to identify concerns and make recommendations to improve the function.
By Sep 26, 1997
Analysis of the challenges posed by fiscal decentralization.
Aug 22, 1997
IMF document describing the efforts to encourage government accountability and transparency.
Jul 25, 1997
This paper evaluates the need for changes in the role of central budget offices in the face of decentralization in public management.
By Jun 19, 1997
The study assesses the experiences of fiscal measures in sustaining government solvency and reducing deficits. Furthermore the study looks at how World Bank-supported fiscal adjustment worked between 1979 and 1994 in countries that initiated policy reforms supported by structural or sectoral adjustment loans. The main findings of the study are that 1) successful fiscal management requires sustained, long-term effort; 2) lower fiscal deficits are associated with faster economic growth; 3) sustained deficit reductions were achieved primarily through revenue enhancement, while expenditure reduction targets were more elusive; and 4) the fiscal reform component of Bank-supported adjustment lending had only limited success because of the fragmented treatment of fiscal issues and the vague conditionality of loans.
Apr 24, 1997
This article covers information on performance, which is required for good management and effective governance. Knowing how well programs and services are doing is increasingly essential to managing today’s public sector, as governments face resource reductions and a citizenry expecting good value from its government. Credible information on the results being achieved is needed to manage tax dollars better, make better decisions, and provide for better accountability.
By Apr 22, 1997
This study evaluates the effectiveness of financial management within governmental agencies in Canada. It aims to develop a common understanding of what is meant by financial management in government organizations, a basis for creating and institutionalizing an effective financial management model, and a new systematic method that could be used to assess the general state of financial management in government and to provide organizations with guidance for improvement.
Mar 26, 1997
Analysis of budgeting alternatives and the implementation of the Government Performance and Results Act (GPRA).
Feb 24, 1997
Example of a Performance-Based Organization (PBO) bill to achieve clear management objectives, measurable goals, customer service standards, and specific targets for improved performance.
By Jan 24, 1997
This report reviews and analyzes techniques being applied in OECD Member countries for incorporating a more long-term orientation to the budget process. The report consists of three chapters. The first chapter focuses on the use of Multi-Year Budget Frameworks. The second chapter discusses Generational Accounting. The third and final chapter focuses on the New Zealand Fiscal Responsibility Act.