Commitment Controls
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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.
Series:
Technical Notes and Manuals No. 2009/004
Subject:
Budget planning and preparation Currencies Expenditure Expenditure control Public financial management (PFM)
English
Publication Date:
October 6, 2009
ISBN/ISSN:
9781462392919/2075-8669
Stock No:
TNMEA2009004
Pages:
13
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