Prevention and Management of Government Arrears

Author/Editor:

Mario Pessoa ; Suzanne Flynn

Publication Date:

July 9, 2014

Electronic Access:

Free Full text (PDF file size is 709 KB).Use the free Adobe Acrobat Reader to view this PDF file

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:

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.

Series:

Technical Notes and Manuals No. 2014/03

Subject:

Notes:

Full text also available in French and Spanish.

English

Publication Date:

July 9, 2014

ISBN/ISSN:

9781498313650/2075-8669

Stock No:

TNMEA2014003

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

35

Please address any questions about this title to publications@imf.org