Review of International Practices for Determining Medium-Term Resource Needs of Spending Agencies

This paper reviews international practices for ‘bottom-up costing’ for medium-term expenditure frameworks. Medium-term expenditure frameworks are important because they incorporate the multi-annual nature of the fiscal policy into the budget proces...

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Bibliographic Details
Main Authors:	Di Francesco, Michael, Barroso, Rafael
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2015
Subjects:	GOOD PRACTICE EMPLOYMENT BUDGET MANAGEMENT RESOURCE ALLOCATIONS ACCOUNTING CASH ACCOUNTING FINANCE MINISTRIES FINANCIAL MANAGEMENT CASH BALANCE OVERHEAD PRINCIPAL INFORMATION TECHNOLOGY SALES INTEREST DEPRECIATION LAWS BUDGET ESTIMATES EXCHANGE OPTION STRATEGIES RESOURCE ALLOCATION SERVICES COST ESTIMATES REVENUES PORTFOLIO IMPACT ASSESSMENT FISCAL POLICY IMPACTS PROJECTS TAX ASSET MANAGEMENT PLANNING QUALITY BUDGETING RESERVE REPORTING BENEFICIARIES INFORMATION SYSTEMS INFLATION INTERNATIONAL BANK PENSION COST ACCOUNTING BUDGET MACROECONOMIC STABILITY LABOR MARKET SAVINGS LABOR COSTS GOVERNMENT POLICY ACQUISITION TELECOMMUNICATIONS COST RECOVERY LEVEL OF CONFIDENCE PORTFOLIOS PUBLIC BUDGETING EXCHANGE RATES PRODUCTIVITY MONETARY FUND TRANSFERS CRITERIA DIRECT COSTS DEBT NATIONAL FINANCE FORECASTING OPERATING EXPENSES LEGISLATION ECONOMIC POLICIES LABOR ACCOUNT FINANCE GRANTS EXPENDITURE RESOURCES DEBT LEVELS COSTING RECURRENT COST GOOD PROCUREMENT GOVERNMENT BUDGET CAPITAL WAGES OPERATING COSTS RATES OF INFLATION EXPENSES AUDITORS COST ALLOCATION BUDGET PROCESS CAPITAL PROJECTS FUTURE VALUE PENSIONS BANK BUDGETS MACROECONOMICS GOVERNMENT EXPENDITURE TRANSITION COUNTRIES MARGINAL COSTS PUBLIC EXPENDITURES MAINTENANCE EXPENDITURES AMORTIZATION PROPERTIES COST FISCAL YEAR ACCRUAL ACCOUNTING MARKET ACTUAL COST TREASURY SOLVENCY ADMINISTRATION INSURANCE TAXATION OVERHEAD COSTS CAPITAL BUDGETING GOODS LAND TRANSFER PAYMENTS BUSINESS RISK HUMAN RESOURCES INDIRECT COST POVERTY FINANCIAL INFORMATION MINISTRIES OF FINANCE BUDGETARY FRAMEWORKS REVENUE ACCOUNTS CAPITAL EXPENDITURES FISCAL DISCIPLINE INSTRUMENT TRANSFER PAYMENT GOVERNMENTS COMMON LAW RECURRENT COSTS CBA IMPLEMENTATION COST ANALYSIS OPERATING EXPENDITURES CONSOLIDATION
Online Access:	http://documents.worldbank.org/curated/en/2015/06/24582434/review-international-practices-determining-medium-term-resource-needs-spending-agencies http://hdl.handle.net/10986/22150

Internet

http://documents.worldbank.org/curated/en/2015/06/24582434/review-international-practices-determining-medium-term-resource-needs-spending-agencies
http://hdl.handle.net/10986/22150

Review of International Practices for Determining Medium-Term Resource Needs of Spending Agencies

Internet

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