LEADER 04922oam 22010814 450 001 9910788234703321 005 20230721045617.0 010 $a1-4623-2754-0 010 $a1-4527-2486-5 010 $a1-4518-7018-3 010 $a1-282-84111-4 010 $a9786612841118 035 $a(CKB)3170000000055060 035 $a(EBL)1607933 035 $a(SSID)ssj0000942991 035 $a(PQKBManifestationID)11558962 035 $a(PQKBTitleCode)TC0000942991 035 $a(PQKBWorkID)10974702 035 $a(PQKB)10570077 035 $a(OCoLC)763060677 035 $a(MiAaPQ)EBC1607933 035 $a(IMF)WPIEE2008160 035 $a(EXLCZ)993170000000055060 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 12$aA Review of Capital Budgeting Practices /$fDavina Jacobs 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 215 $a1 online resource (26 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/160 300 $aDescription based upon print version of record. 311 $a1-4519-1471-7 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; II. Overview of Capital Budgeting Practices; A. Introduction; Boxes; 1. Defining Capital; Tables; 1. An Illustrative Example of the Structure of a Capital Budget; B. The Evolution of Capital Budgeting Practices; C. Capital Budgeting in the 1960's to 1990's; III. Current Capital Budgeting Practices; A. Capital Budgeting in Developed Countries; 2. Stages of Budgetary Management of Public Investment; B. Capital Budgeting in Low-income Countries (LICs); IV. Development of a Reform Strategy for the Integration of Investment Planning and Budget Management in LIC's 327 $aA. Introduction B. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References 330 3 $aA key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/160 606 $aBudget process 606 $aCapital investments 606 $aExpenditures, Public 606 $aBudgeting$2imf 606 $aPublic Finance$2imf 606 $aNational Budget$2imf 606 $aBudget Systems$2imf 606 $aNational Government Expenditures and Related Policies: Infrastructures$2imf 606 $aOther Public Investment and Capital Stock$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aBudgeting & financial management$2imf 606 $aPublic finance & taxation$2imf 606 $aBudget planning and preparation$2imf 606 $aCapital spending$2imf 606 $aExpenditure$2imf 606 $aPublic investment and public-private partnerships (PPP)$2imf 606 $aPublic investment spending$2imf 606 $aBudget$2imf 606 $aCapital investments$2imf 606 $aExpenditures, Public$2imf 606 $aPublic-private sector cooperation$2imf 606 $aPublic investments$2imf 607 $aUnited States$2imf 615 0$aBudget process. 615 0$aCapital investments. 615 0$aExpenditures, Public. 615 7$aBudgeting 615 7$aPublic Finance 615 7$aNational Budget 615 7$aBudget Systems 615 7$aNational Government Expenditures and Related Policies: Infrastructures 615 7$aOther Public Investment and Capital Stock 615 7$aNational Government Expenditures and Related Policies: General 615 7$aBudgeting & financial management 615 7$aPublic finance & taxation 615 7$aBudget planning and preparation 615 7$aCapital spending 615 7$aExpenditure 615 7$aPublic investment and public-private partnerships (PPP) 615 7$aPublic investment spending 615 7$aBudget 615 7$aCapital investments 615 7$aExpenditures, Public 615 7$aPublic-private sector cooperation 615 7$aPublic investments 676 $a300 700 $aJacobs$b Davina$01485185 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788234703321 996 $aA Review of Capital Budgeting Practices$93704176 997 $aUNINA