Prevention and Management of Government Arrears /

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The not...

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Autore principale: Flynn, Suzanne
Altri autori: Pessoa, Mario
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2014.
Serie:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2014/003
Accesso online:Full text available on IMF
Descrizione
Riassunto:The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears.
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Descrizione fisica:1 online resource (35 pages)
Natura:Mode of access: Internet
ISSN:2075-8669
Accesso:Electronic access restricted to authorized BRAC University faculty, staff and students