The management of public expenditures: an evolving Bank approach
No 46, Policy Research Working Paper Series from The World Bank
World Bank lending and advice to support institutional and policy reform of public expenditure management is of recent and limited, but rapidly expanding scope. The paper begins with a brief overview of the Bank's recent work on public expenditures. The analysis indicates the lack of a consistent approach to the institutional and procedural aspects of public expenditure management. The paper goes on to discuss the Bank's changing approach towards public expenditures, starting with concepts of economic planning and public investment programs. It describes how the Bank's concerns have pushed beyond the confines of investment programming into the wider area of the planning and management of public expenditure. The paper then discusses some of the difficulties and issues involved in this process. The paper attempts to offer some tentative operational guidelines based partly on recent experience, and partly on"state of the art"in some industrialized and developing countries. These are summarized in annexes II and III, while annex IV distils some of the main sequential features of the budgetary decision-making process.
Keywords: National Governance; Poverty Assessment; Public Sector Economics&Finance; ICT Policy and Strategies; Business in Development (search for similar items in EconPapers)
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