Subtopics:
Institutions come in many different forms: legislation, delegation of authority, regulations, reporting requirements, procedural requirements, generally accepted principles and standards, norms, behavior and values are just a few. All of these dimensions have an impact on the quality of public expenditure management.
This section on public finance management (PFM) has a series of documents which discuss public finance management in terms of its objectives, processes, functions, organizations and people.
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