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La acumulación de atrasos en el pago de los gastos públicos es uno de los problemas más comunes de la gestión financiera pública (GFP). En esta nota técnica se definen los atrasos del gasto y los diferentes tipos de atrasos que surgen. Se destaca el impacto económico de la acumulación crónica de atrasos del gasto. Se analizan las causas subyacentes y los mecanismos para evitar y controlar nuevas acumulaciones de atrasos. Por último, se presentan algunas estrategias para gestionar y regularizar los atrasos.

Accounting --- Budgeting --- Exports and Imports --- Public Finance --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- National Budget --- Budget Systems --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- Public Administration --- Public Sector Accounting and Audits --- International Lending and Debt Problems --- International economics --- Public finance & taxation --- Budgeting & financial management --- Public finance accounting --- Arrears --- Expenditure --- Budget planning and preparation --- Fiscal accounting and reporting --- Expenditure control --- Debts, External --- Expenditures, Public --- Budget --- Finance, Public --- Brazil