Commitment Controls
October 6, 2009
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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:
Issue:
004
Series:
Technical Notes and Manuals No. 2009/004
Stock No:
TNMEA2009004
ISBN:
9781462392919
ISSN:
2075-8669
