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Book
Handboek financieel beheer.
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ISBN: 9050953743 9789050953740 Year: 2004 Publisher: Antwerpen Intersentia


Book
Principes van financieel management
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ISBN: 9043008265 Year: 2004 Publisher: Amsterdam Pearson Education


Book
Choosing a Budget Management System : The Case of Rwanda
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ISBN: 1462328717 1452733066 1282107283 145190066X 9786613800633 Year: 2004 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

Rwanda is making important choices concerning budget processes. A program-oriented budget framework is now used. A new Constitution, adopted in May 2003, has made some important choices concerning the public management system, including the balance of power between the executive and the legislature. Further choices are being made in an organic budget law (under discussion). Compared with the inherited budget management model, the responsibility of spending agencies is likely to be enhanced. Choices have yet to be made on the nationwide government accounting system, the precise role of the Senate in budgeting, and the pace of effective political decentralization.


Book
Public Expenditure Management in Francophone Africa : A Cross-Country Analysis
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ISBN: 1462306659 1452707901 1281601659 9786613782342 1451893442 Year: 2004 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

There are strong similarities between the French and French-inspired African PEM systems in terms of the legal setting, rules, and procedures. However, there are differences in practice, particularly in accounting and reporting, audit, and external control. Among the African countries themselves, there are many common features but also marked differences in audit and external control.


Book
Republic of Moldova : Report on the Observance of Standards and Codes—Fiscal Transparency Module.
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ISBN: 1462342299 1452771634 1280885661 9786613726971 1451884168 Year: 2004 Publisher: Washington, D.C. : International Monetary Fund,

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This report assesses the Observance of Standards and Codes on Fiscal Transparency for Moldova. Moldova has made progress in recent years in improving fiscal transparency, and meets the Code of Good Practices on Fiscal Transparency in some areas. However, shortcomings remain in several areas, and key weaknesses have been identified in the monitoring of state-owned enterprises and the regulatory framework for the private sector. In a range of other areas, Moldova meets fiscal transparency requirements to some extent, but further improvements would be useful.


Book
Republic of Belarus : Report on Observance of Standards and Codes—Fiscal Transparency Module.
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ISBN: 1462337376 1451998864 1280893648 9786613734952 1452735778 Year: 2004 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This report reviews the Observance of Standards and Codes on Fiscal Transparency for Belarus. Belarus meets the requirements of the fiscal transparency code in some important areas. There is a comprehensive legal and administrative framework for management of budget resources. The Budget systems law contains an explicit commitment to an open and transparent budget process, and budget coverage improved considerably with the inclusion of five major extrabudgetary funds into the budget in 1998. Budget execution mechanisms are quite effective, and budget execution reports are of consistent quality.

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