01809cas a2200241 a 4500 AALejournalIMF017960 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484321218 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Brazil : Technical Assistance Report-Supporting Implementation of the Expenditure Rule Through Public Financial Management Reforms. Washington, D.C. : International Monetary Fund, 2017. 1 online resource (61 pages) IMF Staff Country Reports <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 Technical Assistance Report discusses the recommendations for supporting implementation of the expenditure rule through public financial management reforms in Brazil. To address rigidities in the budget and to create more fiscal space, authorities need to establish processes to build flexibility and improve efficiency. These include reviewing mandatory expenditures and indexation practices. Other options include a rolling program of spending reviews for large and fast-growing programs and efficiency dividends on ministries' operational expenses. Authorities also need to begin to develop a medium-term budget framework to support strategic decision making. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2017/292 Full text available on IMF http://elibrary.imf.org/view/journals/002/2017/292/002.2017.issue-292-en.xml IMF e-Library