01592cas a2200253 a 4500 AALejournalIMF014493 230101c9999 xx r poo 0 0eng d 5.00 USD 9781498313650 2075-8669 BD-DhAAL BD-DhAAL Flynn, Suzanne. Prevention and Management of Government Arrears / Suzanne Flynn, Mario Pessoa. Washington, D.C. : International Monetary Fund, 2014. 1 online resource (35 pages) Technical Notes and Manuals <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 The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears. Mode of access: Internet Pessoa, Mario. Technical Notes and Manuals; Technical Notes and Manuals ; No. 2014/003 Full text available on IMF http://elibrary.imf.org/view/journals/005/2014/003/005.2014.issue-003-en.xml IMF e-Library