How do Australian governments budget? How well do they spend and manage our money? Governments seem to be locked in a constant struggle with the problems of bud

Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to

This is a comprehensive manual, based on a sound conceptual foundation but with a deliberate operational thrust, covering the entire public expenditure manageme

The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reform

This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and