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...

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Bibliographic Details
Main Authors:	Di Francesco, Michael, Barroso, Rafael
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2015
Subjects:	ACCOUNT ACCOUNTING PRACTICES ACCOUNTS ACCRUAL ACCOUNTING ACQUISITION ACTUAL COST AMORTIZATION ASSET MANAGEMENT BENEFICIARIES BUDGET ESTIMATES BUDGET MANAGEMENT BUDGET PROCESS BUDGET REFORM BUDGETING BUSINESS INTELLIGENCE CAPITAL BUDGETING CAPITAL PROJECTS CASH ACCOUNTING CASH BALANCE CBA CONSOLIDATION COST ACCOUNTING COST ALLOCATION COST ANALYSIS COST ESTIMATES COST RECOVERY CREDIBILITY DEBT DEBT LEVELS DEPRECIATION DEVELOPING COUNTRIES DIRECT COSTS EMPLOYMENT EXCHANGE RATES EXPENDITURE EXPENDITURES FINANCE MINISTRIES FINANCIAL INFORMATION FINANCIAL MANAGEMENT FISCAL DISCIPLINE FISCAL POLICY GOOD PRACTICE GOVERNMENT EXPENDITURE GOVERNMENT POLICY HUMAN RESOURCES IMPACT ASSESSMENT INDIRECT COST INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INSTRUMENT INTERNATIONAL BANK LAWS LEGISLATION LEVEL OF CONFIDENCE MACROECONOMIC STABILITY MANAGEMENT ACCOUNTING MANAGEMENT INFORMATION SYSTEMS MARGINAL COSTS MINISTRIES OF FINANCE MONETARY FUND NATIONAL FINANCE OPERATING EXPENSES PENSIONS PORTFOLIO PORTFOLIOS PROCUREMENT PRODUCTIVITY PUBLIC BUDGETING PUBLIC SERVICES RATES OF INFLATION RECURRENT COST RECURRENT COSTS REPORTING RESERVE RESOURCE ALLOCATION RESOURCE ALLOCATIONS SAVINGS SOLVENCY SUBNATIONAL GOVERNMENTS SUBSIDIARY TAXATION TECHNICAL ASSISTANCE TRANSFER PAYMENT TRANSFER PAYMENTS TREASURY TRUST FUND
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

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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.

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

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