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Subnational Public Financial Management


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  • Maria A Albino-War
  • Raju Jan Singh
  • Ehtisham Ahmad


Transparent public financial management at the subnational level requires institutions and processes that mirror those needed at the central government level, in order to generate better accountability and competition among different subnational governments, critical elements in ensuring good governance and efficiency of decentralized administrations. Further subnational debt also has implications for overall macroeconomic stability that concerns the central government. The key components are identified, with a particular focus on subnational debt monitoring and management.

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Bibliographic Info

Paper provided by International Monetary Fund in its series IMF Working Papers with number 05/108.

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Length: 26
Date of creation: 01 Jun 2005
Date of revision:
Handle: RePEc:imf:imfwpa:05/108

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Postal: International Monetary Fund, Washington, DC USA
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Keywords: Intergovernmental fiscal relations; Economic models; fiscal rules; fiscal federalism; budget constraint; public financial management; financial management; fiscal discipline; decentralization; fiscal performance; budget execution; public finances; public finance; accounting standards; budget systems; budget process; budget classification; fiscal responsibility; fiscal position; budget rules; public spending; budget deficits; fiscal policy; fiscal transparency; fiscal relations; fiscal positions; fiscal responsibility law; fiscal institutions; fiscal rule; fiscal decentralization; fiscal developments; fiscal data; budget requirements; contingent liabilities; fiscal adjustment; government guarantee; government expenditure; budget constraints; budget law; fiscal affairs department; intergovernmental fiscal; debt service; fiscal emergency; fiscal affairs; government finance; fiscal years; public financial management systems; financial management systems; financial information systems; tax administration; foreign borrowing; fiscal surpluses; budget discipline; tax increases; national budget; tax base; expenditure ratios; government grants; fiscal institution; fiscal advantages; accrual accounting; budgetary classification; fiscal constitutions; organic budget law; current expenditure; budget cover; fiscal activities; cyclical downturns; fiscal consolidation; tax burden; local public finance; accounts payable; public expenditure; public deficits; government securities; fiscal watch program; accountability mechanisms; revenue collection; public debt; government finance statistics; budget deficit; fiscal sustainability; fiscal adjustments; budget decisions; fiscal consolidation effort; state budget; budget institutions; annual budget process; performance budgeting; annual budget; foreign debt; fiscal responsibility laws; fiscal planning; budget execution process; long-term fiscal sustainability; public finance management; budgetary management; government finances; budgeting process; pfm systems; fiscal shocks; fiscal retrenchment; local public finances; fiscal accounts;

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Cited by:
  1. Schaeffer, Michael & Yilmaz, Serdar, 2008. "Strengthening local government budgeting and accountability," Policy Research Working Paper Series 4767, The World Bank.
  2. Paula González & Jean Hindriks & Ben Lockwood & Nicolás Porteiro, 2006. "Political Budget Cycles and Fiscal Decentralization," Working Papers 06.13, Universidad Pablo de Olavide, Department of Economics.
  3. Clémence Vergne, 2011. "Democracy, Elections and Allocation of Public Expenditure in Developing Countries," Working Papers halshs-00564572, HAL.
  4. Joanilson de Carvalho Santos, 2013. "Fiscal federalism in Brazil: the importance of data disclosure of subnational governments," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Proceedings of the Sixth IFC Conference on "Statistical issues and activities in a changing environment", Basel, 28-29 August 2012., volume 36, pages 405-414 Bank for International Settlements.
  5. Ehtisham Ahmad and Mercedes García-Escribano & Mercedes García-Escribano, 2008. "Constraints to Effective Fiscal Decentralization in Peru," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0824, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Ehtisham Ahmad & Giorgio Brosio & Vito Tanzi, 2008. "Local Service Provision in Selected Oecd Countries," IMF Working Papers 08/67, International Monetary Fund.
  7. Sorribas-Navarro, Pilar, 2011. "Bailouts in a fiscal federal system: Evidence from Spain," European Journal of Political Economy, Elsevier, vol. 27(1), pages 154-170, March.
  8. Ehtisham Ahmad & Mercedes Garcia-Escribano, 2006. "Fiscal Decentralization and Public Subnational Financial Management in Peru," IMF Working Papers 06/120, International Monetary Fund.
  9. Ehtisham Ahmad, 2008. "Fiscal policy instruments and the political economy of designing programs to reach the poorest," LSE Research Online Documents on Economics 38344, London School of Economics and Political Science, LSE Library.
  10. William F. Fox & Balakrishna Menon, 2008. "Decentralization in Bangladesh: Change Has Been Elusive," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0829, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  11. Giuriato, Luisa & Gastaldi, Francesca, 2008. "The Domestic Stability Pact: Assessment of the Italian experience and comparison with the other EMU countries," MPRA Paper 14455, University Library of Munich, Germany.
  12. Ehtisham Ahmad & Giorgio Brosio, 2009. "Decentralization and local service provision: what do we know?," LSE Research Online Documents on Economics 38347, London School of Economics and Political Science, LSE Library.
  13. Holger Kächelein, 2011. "Fiscal Federalism And Public Debt Fiscal Instability Due To Multi Level Borrowing In A Model Of Neoclassical Growth "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 123-132, november.
  14. A. Prasad & Adarsh Kishore, 2007. "Indian Subnational Finances," IMF Working Papers 07/205, International Monetary Fund.
  15. Chris Chan & Danny Forwood & Heather Roper & Chris Sayers, 2009. "Public Infrastructure Financing: An International Perspective," Staff Working Papers 0902, Productivity Commission, Government of Australia.
  16. Hansjörg Blöchliger & Claire Charbit, 2008. "Fiscal equalisation," OECD Journal: Economic Studies, OECD Publishing, vol. 2008(1), pages 1-22.
  17. Giuriato, Luisa & Gastaldi, Francesca, 2009. "The domestic stability pact in Italy: a rule for discipline?," MPRA Paper 15183, University Library of Munich, Germany.


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