01641cas a2200241 a 4500 AALejournalIMF005175 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451870183 1018-5941 BD-DhAAL BD-DhAAL Jacobs, Davina. A Review of Capital Budgeting Practices / Davina Jacobs. Washington, D.C. : International Monetary Fund, 2008. 1 online resource (24 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2008/160 Full text available on IMF http://elibrary.imf.org/view/journals/001/2008/160/001.2008.issue-160-en.xml IMF e-Library