Prevention and Management of Government Arrears

Business & Finance, Economics, Public Finance, Accounting, Taxation, Finance & Investing
Cover of the book Prevention and Management of Government Arrears by Suzanne Flynn, Mario Pessoa, INTERNATIONAL MONETARY FUND
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Author: Suzanne Flynn, Mario Pessoa ISBN: 9781498389396
Publisher: INTERNATIONAL MONETARY FUND Publication: October 14, 2014
Imprint: INTERNATIONAL MONETARY FUND Language: French
Author: Suzanne Flynn, Mario Pessoa
ISBN: 9781498389396
Publisher: INTERNATIONAL MONETARY FUND
Publication: October 14, 2014
Imprint: INTERNATIONAL MONETARY FUND
Language: French
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The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears.

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The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears.

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