This is one those rare prefaces in which the author need not attempt to justify, or apologize for, the addition of another book to an already over burdened field. There is certainly no plethora of serious studies on inter national organization in general, and almost none dealing with the administrative aspects of such organization. More precisely, the author is not aware of a single comprehensive treatment of the finances of any international political organization, past or present. Over the years, many former Secretariat members of the League, the United Nations, and their affiliated agencies have come forth with either memoirs or general commentaries on their organizations. And frequently these works have included revealing, but brief, passages dealing with budg etary questions, yet none has dealt with these questions in any detailed or thorough fashion. It is unfortunate that this is so. Not that the fate of the world rides on the United Nations budget, or that matters of peace and war will be determined by the dollars and cents of the Secretary-General's estimates. Yet questions of real importance to many of the world's citizens are decided in the budgetary struggle. Until the policy decisions of the various organs are translated into budget items, there is no visiting mission to encourageTogoland's movement toward eventual self-govern ment, no cease-fire observer in the Middle East, no rehabilitation com mission in South Korea, and no public administration advisor in San tiago.

Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

The official monthly record of United States foreign policy.

Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.