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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| Format: | Report |
| Language: | English en_US |
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World Bank, Washington, DC
2015
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| 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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okr-10986-218122021-04-23T14:04:05Z Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies Di Francesco, Michael Barroso, Rafael 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 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. 2015-04-28T18:32:18Z 2015-04-28T18:32:18Z 2014-05-01 Report 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 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Other Public Sector Study Latin America & Caribbean Brazil |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
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 |
| spellingShingle |
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 Di Francesco, Michael Barroso, Rafael Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies |
| geographic_facet |
Latin America & Caribbean Brazil |
| description |
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. |
| format |
Report |
| author |
Di Francesco, Michael Barroso, Rafael |
| author_facet |
Di Francesco, Michael Barroso, Rafael |
| author_sort |
Di Francesco, Michael |
| title |
Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies |
| title_short |
Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies |
| title_full |
Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies |
| title_fullStr |
Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies |
| title_full_unstemmed |
Review of International Practices for Determining Medium Term Resource Needs of Spending Agencies |
| title_sort |
review of international practices for determining medium term resource needs of spending agencies |
| publisher |
World Bank, Washington, DC |
| publishDate |
2015 |
| url |
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 |
| _version_ |
1764449394007998464 |