Resource Accounting and Budgeting

Ed Balls and Gus O’Donnell

Chapter 13 in Reforming Britain’s Economic and Financial Policy, 2002, pp 239-248 from Palgrave Macmillan

Abstract: Abstract Following the successful introduction of Resource Accounting and Budgeting (RAB), the Government now plans, controls and accounts for public expenditure on a resource rather than a cash basis, bringing government into line with the practices of much of the rest of the economy. This chapter looks at the benefits of RAB, its implementation, and how RAB supports the new public expenditure and fiscal framework.

Keywords: Public Expenditure; Trigger Point; Financial Policy; Forecast Cash Flow; Government Account (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59983-3_14

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DOI: 10.1057/9780230599833_14

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