Table of Contents
Chapter One: The Government Budget: Mirror of Society’s Choices
Part 1: The Budget Infrastructure
Chapter Two: Budgeting Objectives, Systems, Budget Classification and the Legal Framework
Chapter Three: Budget coverage, Extra-Budgetary Operations and Tax Expenditures
Chapter Four: Fiscal Risk, Fiscal Responsibility and Fiscal Rules
Part 2: The Upstream Stages: Budget Preparation and Approval
Chapter Five: Budgeting in Macroeconomic and Fiscal Perspective
Chapter Six: Preparation and Approval of the Budget
Chapter Seven: Budgeting and Managing Public Investment
Part 3: The Downstream Stages: Budget Execution and Control
Chapter Eight: Budget Execution: Compliance, Adaptability, Efficiency
Chapter Nine: Public Procurement
Chapter Ten: Financing the Budget: Debt and Aid Management
Part 4: Fostering Accountability: For Money and for Results
Chapter Eleven: Accountability for the Money: Accounting, Reporting and Audit
Chapter Twelve: Accountability for the Results: Performance, Monitoring and Evaluation
Chapter Thirteen: Reforming and Strengthening Public Financial Mangement
Part 5: Selected Special Topics in Public Financial Management
Chapter Fourteen: Fiscal Decentralization and Budgeting at Subnational Government Level
Chapter Fifteen: Reconstructing Public Financial Institutions in Fragile and Conflict-Affected States
Chapter Sixteen: Corruption and Public Sector Management
Chapter Seventeen: "Black Boxes": Extractive Revenue and Military Expenditure