Commitment Controls

October 6, 2009

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

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as well as controlling the accumulation of payment arrears. The note describes the preconditions for successful implementation of commitment controls. It elaborates the main institutional forms and operational arrangements of commitment controls. Implications for the IMF’s operational work and technical assistance are also discussed.

Subject: Budget planning and preparation, Currencies, Expenditure, Expenditure control, Public financial management (PFM)

Keywords: commitment, commitment control, control, payment, TNM

Pages:
13
Volume:
2009
DOI:
https://doi.org/10.5089/9781462392919.005
Issue:
004
Series:
Technical Notes and Manuals No. 2009/004
Stock No:
TNMEA2009004
ISBN:
9781462392919
ISSN:
2075-8669

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