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Managing public expenditure

A Contemporary Approach to Pubic Sector Management

In the last ten to fifteen years, a wave of change in the management of public budgets has swept through developed countries and has begun to engulf many developing countries as well.  This document outlines a contemporary approach to Pubic Sector Expenditure Management (PEM).

Public expenditure management  is a new approach to an old problem.  The problem is the allocation of public money through collective choice. For more than a century, these allocations have been made through the machinery of budgeting-the routines and procedures devised by governments to decide the amounts spent, the balance between revenue and expenditure, and the allocation of funds among public activities and entities. The first critical difference is that conventional budgeting operates through accepted procedural norms, while PEM emphasizes substantive outcomes.

 

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