02012cas a2200241 a 4500 AALejournalIMF008153 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451852837 1018-5941 BD-DhAAL BD-DhAAL Diamond, Jack. The Micro Basis of Budget System Reform : The Case of Transitional Economies / Jack Diamond. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (32 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 In reviewing the means to strengthen public expenditure management (PEM) systems, there has been increased emphasis on the micro basis of broader budget system reforms, especially reforms of the internal financial management systems in government agencies. Specifically in transition economies, there has been increasing recognition that OECD-type budget systems need to be broadly based on a firm platform of financial management in government institutions. At the same time, many transitional countries have generally acknowledged that this aspect of their PEM systems is problematic and needs to be rectified; hence, international agencies have been actively promoting reforms in these areas. In particular, three areas have been emphasized: human resource management, procurement, and internal audit. This paper explores the problems faced by transitional economies in each of these areas and reviews the generally recommended solutions to these problems. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2002/105 Full text available on IMF http://elibrary.imf.org/view/journals/001/2002/105/001.2002.issue-105-en.xml IMF e-Library