Prevention and Management of Government Arrears
July 9, 2014
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Arrears, Budget planning and preparation, Expenditure, Expenditure control, External debt, Fiscal accounting and reporting, Public financial management (PFM)
Keywords: Africa, Annual budget, Arrears, Arrears clearance strategy, Budget planning and preparation, Clearance strategy, Commitment control, Commitment controls, Europe, Expenditure arrears, Expenditure control, Fiscal accounting and reporting, Government Arrears, Government expenditure, Government expenditure Arrears, Government liability, Government liquidity shortage, Government payment policy, Government supplier, Incumbent government, Liquidity shortage, Payment arrears, Payment policy, Public finance, Public financial management, Sub-Saharan Africa, TNM, Treasury, West Africa
Publication Details
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Pages:
35
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2014/003
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Stock No:
TNMEA2014003
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ISBN:
9781498313650
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ISSN:
2075-8669
