02526cas a2200241 a 4500 AALejournalIMF016713 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513574639 2075-8669 BD-DhAAL BD-DhAAL Pattanayak, Sailendra. Expenditure Control : Key Features, Stages, and Actors / Sailendra Pattanayak. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (32 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 This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems. Mode of access: Internet Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/002 Full text available on IMF http://elibrary.imf.org/view/journals/005/2016/002/005.2016.issue-002-en.xml IMF e-Library