... al., 2021 ). Several studies have identified public financial management (PFM) processes as a driver of health system efficiency ( Piatti-Fünfkirchen and Schneider, 2018 ; Zeng et al., 2022 ). PFM refers to mechanisms that governments have in place to collect, allocate, use and account...

..., diverse approaches to reporting donor funds, challenges in extracting the relevant information from public financial management systems and broader issues of public financial management capacity in MOH staff. Budget expenditure vaccine immunization public financial management KEY MESSAGES Not all...

...0 27 08 2024 This chapter provides an introduction and overview to the volume. A summary view of the collection of essays on various themes related to fiscal policy and public financial management is offered in this chapter, bringing out the complexity of public financial management in India...

... Organisation for Economic Cooperation and Development public financial management Public Sector Accounting Standards Board Annuality EYF End year Flexibility finance directors of spending departments fiscal reporting optimism bias Quangos tuck unders administration costs fiscal rules fiscal...

... for implementing change. private commercial sector institutional change higher education policymakers agriculture bureaucracy government debt by infrastructure public expenditure public financial management PFM accountability Amendment decentralization local government LG local self government...

...1 Introducing the Volume on Fiscal Policy and Public Financial Management Pinaki Chakraborty and K. R. Shanmugam 1.1 Introduction The scope of Public Finance, as a branch of economics, has expanded with the changing role of government. Though the foundational principles of public finance defined...

... tax collection and developing core public financial management functions with easy-to-implement measures. In the second stage the focus can shift to medium-term revenue and public financial management strategies to help countries exit fragility. Country authorities should lead coordination efforts...

... (or political business cycle ) theory that tax and spending behaviour is shaped by expected election dates (Lewin 1991). Equally, there is a large prescriptive and often practitioner-led literature on good or best practice in public financial management that is mainly directed at official bureaucratic...

... Budgets Civil Service Departmental Expenditure Limits DEL depreciation accounting treatment of EYF End year Flexibility Heclo Hugh and Wildavsky Aaron near cash category of public expenditure New Control Total public financial management Chancellor of the Exchequer GDP Gross Domestic Product...