Public expenditure management handbook

• Corporate Author: World Bank Poverty Reduction and Economic Management
• Other Authors: Gray, Cheryl Williamson 1954-
• Format: Book
• Language: English
• Published: Washington, DC World Bank 1998
• Subjects: Expenditures, Public > Handbooks, manuals, etc; Government spending policy > Handbooks, manuals, etc; Budget > Handbooks, manuals, etc
• Online Access: Click Here to View Status and Holdings.

 Public expenditure issues are encountered wherever there is a discussion of government, the public sector, and development. Over the years, the World Bank has invested considerable resources in analyzing public expenditures and the impacts of different interventions on sustainable development. This handbook provides a broad framework for thinking about public expenditure management and how it affects budgetary outcomes. It highlights the fact that good analysis and sound policy are not enough to ensure sound and sustainable development outcomes. Of particular interest is the concept of three levels of budgetary outcomes-aggregate fiscal discipline, strategic prioritization, and operational performance.