This study provides an updated look at Medium-Term Expenditure Frameworks (MTEFs). As the world is emerging from the COVID-19 pandemic, this study suggests that MTEFs responded to the dislocations of the...
The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency...
This toolkit provides an overarching framework for the corporate governance of state-owned enterprises (SOEs), along with the tools and information for making practical improvements. The toolkit focuses...
This paper provides a pragmatic and objective diagnostic approach to the assessment of public investment management systems for governments. Since weaknesses in public investment management can negate...
The book identifies four categories of performance budgeting, namely direct performance budgeting, performance informed budget (PIB), opportunistic performance budgeting and presentational performance...