Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies
This volume presents two research reports carried out with the objective of advancing practical knowledge in costing and use of cost information in the public sector. Both reports were carried out with support of the Governance Partnership Facility...
Main Authors: | , |
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Format: | Report |
Language: | English en_US |
Published: |
World Bank, Washington, DC
2015
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Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/2014/05/24371656/bottom-up-costing-medium-term-expenditure-frameworks-brazil-indonesia-review-international-practices-determining-medium-term-resource-needs-spending-agencies http://hdl.handle.net/10986/21812 |
Summary: | This volume presents two research
reports carried out with the objective of advancing
practical knowledge in costing and use of cost information
in the public sector. Both reports were carried out with
support of the Governance Partnership Facility Trust Fund
and in partnership between the Brazilian and Indonesian
country offices of the World Bank. The first report aims to
review international practices for determining medium term
resource needs of spending agencies (what is also referred
to as bottom-up costing for medium term expenditure
frameworks). The principal objective is to compile
comparative information on practices and methodologies used
by selected OECD countries to determine program costs as
part of their medium term expenditure planning. The second
report details the experiences of three selected subnational
governments in Brazil: Sao Paulo, Rio Grande do Sul and
Pernambuco with the development and use of cost information.
The main objective is to present comparative information on
practices adopted by these jurisdictions. It is expected
that this volume helps to fill a gap in the technical
literature by presenting practical examples of the
development and use of cost information within budgetary and
fiscal planning frameworks in advanced and developing
countries both at the national and subnational level. |
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