Innovations in Public Expenditure Management

Country Cases from the Commonwealth

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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.



Using a Risk Management Framework in the Zambia Revenue Authority

This chapter considers how tax policy and administration reforms have helped to improve public expenditure management in Zambia. In particular it focuses on revenue administration as an important aspect of public expenditure management and shows how a risk management framework can be applied to improve revenue collection and by implication public expenditure management. First there is a brief overview of the public expenditure management framework in Zambia; then the expenditure system is linked to the revenue system with an explanation of how Zambia Revenue Authority (ZRA) has successfully used a risk management framework to ensure it meets its monthly and yearly tax revenue collection targets.


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