Innovations in Public Expenditure Management

Country Cases from the Commonwealth

image of Innovations in Public Expenditure Management
A key feature of a professional and credible public service is transparent and accountable financial management. In a rapidly changing and often challenging public sector environment, public servants are seeking new and creative approaches to enhance the efficiency and effectiveness of their work.

This collection of case studies, broadly drawn from Commonwealth developed and developing countries, examines innovations in public financial management and provides practical information on best practices and recommendations for new initiatives. It will be valuable for public sector leaders and policy-makers as they work to improve their public financial management systems.



The Queensland Charter of Social and Fiscal Responsibility

Fiscal responsibility legislation (FRL) is an attempt to provide an institutional mechanism for the reporting and accountability requirements underpinning public expenditure management. This legislative approach was particularly spearheaded by New Zealand in 1994 and has been implemented in various forms in the United States, Latin America, Europe and Asia (Corbacho and Schwartz, 2007:58; Scott, 1995; Webb, 2004). The idea behind FRL is that a legislated mandate will assist in governments exercising, and being made accountable for, public financial discipline.


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