Prevention and Management of Government Arrears

Author/Editor: Suzanne Flynn ; Mario Pessoa
Publication Date: July 09, 2014
Electronic Access: Free Full text (PDF file size is 709KB).
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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. 2014/3
Subject(s): Arrears | Public finance | Public financial management

Notes Full text also available in French and Spanish.
Publication Date: July 09, 2014
ISBN/ISSN: 9781498313650/2075-8669 Format: Paper
Stock No: TNMEA2014003 Pages: 35
US$10.00 (Academic Rate:
US$10.00 )
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