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Financial management is a critical capability for governments, enabling them to deliver on their priorities and fulfil promises made to parliament and citizens. Skilled human resources are the foundation of these capabilities. The Organisation for Economic Cooperation and Development’s (OECD)...
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The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the...
Persistent link: https://www.econbiz.de/10012418955
country PFM reforms that could contribute towards budget income in Kenya and Rwanda. We find that Political will and … budget impact as evidenced in our case for Rwanda. In contrast, limitation of such policy factors in PFM value chain … undermines the fiscal impact of reforms as found in Kenya. Keywords: Public Financial Management, Kenya, Rwanda, PEFA, budget …
Persistent link: https://www.econbiz.de/10012418946
spending programmes and institutions in Chile. In particular, it examines the extent to which the Chilean Budget Office’s ex … post evaluations are used to inform budget decision making, as well as the wider relevance and use of evidence generated by …
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