Insights on Election Expenditure Monitoring in Indian State Assemblies
This presentation by Ajay Bhadoo, Deputy Election Commissioner, delves into the significance and regulations surrounding election expenditure monitoring in states like Mizoram, Telangana, Chhattisgarh, Rajasthan, and Madhya Pradesh. It covers the impact of money power, legal provisions, types of ele
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Election Expenditure Monitoring in Karnataka State Legislative Assembly Elections
Presentation on the impact of money power in elections, the objective of election expenditure monitoring, legal provisions, machinery involved, role of expenditure observers, and focus areas for monitoring. Details on cases of rescinding elections due to detected money use, types of election expendi
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Department of Home Affairs 2023/24 Annual Performance Plan Presentation
Presentation of the 2023/24 2nd quarterly performance report and budget versus expenditure report to the Portfolio Committee on Home Affairs. The content includes the vision, mission, and value statement of the Department of Home Affairs, its mandate, outcomes, overall performance for the quarter, p
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Local Government Finance
Local government finance in Scotland is undergoing changes with a focus on austerity. The key areas to comprehend include revenue and capital expenditure, budgeting, service planning, financial reporting, and public accountability. Revenue expenditure encompasses annual service costs, while income i
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Briefing to the Standing Committee on Appropriations on Adjustments Appropriation Bill
The presentation by Ms. Funani Matlatsi, DDG: CFO District Development Model, covers the adjustments in the national expenditure outcome, rationale for unallocated funds, impact on LGES, financial performance of the Municipal Infrastructure Grant, measures to mitigate fund stopping, steps to settle
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GCIS: Addressing Unauthorised Expenditure and State Funeral Mandates
The presentation to the Standing Committee on Public Accounts (SCOPA) highlights the legislative mandate of the Government Communication and Information System (GCIS) in providing timely and accurate information to the public. It delves into the State funeral policy mandates, background on unauthori
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Contrasting Public Finance and Private Finance
Public finance involves the income and expenditure of governmental bodies, focusing on societal welfare, compulsory nature, coercive revenue collection, and long-term welfare objectives. In contrast, private finance pertains to individual financial operations, voluntary nature, income adjustments to
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Types of Business Expenditure and Capital Expenditure Explained
Learn about the different types of expenditure in business, including capital expenditure on non-current assets like tangible and intangible items, and revenue expenditure for day-to-day trading activities. Explore examples such as machinery, goodwill, patents, trademarks, and more. Understand the d
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Understanding Income and Expenditure Account in Accounting
Income and Expenditure Account, similar to the Profit and Loss Account, records revenue items on the credit side and expenses on the debit side. It follows the accrual concept and reflects only the current period's incomes and expenses. Surplus or deficit is shown based on the excess of income over
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Understanding EVE Model for Indirect Taxes Using Household Data
The EVE model developed by PBO analyzes household expenditure to estimate taxes paid on goods and services, facilitating the assessment of policy proposals' cost and impact. Utilizing microsimulation, EVE covers a range of indirect taxes like VAT, excises, and carbon tax, providing valuable insights
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Understanding Unauthorised Expenditure in Public Finance Management
The presentation by Dr. Mampho Modise delves into the concept of unauthorised expenditure in public finance management as defined by the Public Finance Management Act of 1999. It explains the implications of overspending on votes or main divisions and provides insights into how unauthorised expendit
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School District Budget Expenditure Analysis 2023-2024
This document outlines the budget for the school district's expenditure in the 2023-2024 fiscal year. It includes details on tax rates, proposed budget changes for various departments like the Board of Education, Chief School Administrator Office, Finance, and Staff. The summary also covers key role
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Principles Governing Public Expenditure: Canons of Public Spending
Public expenditure refers to expenses incurred by government authorities for maintaining governance and societal well-being. The canons of public expenditure guide governmental spending by emphasizing social benefits, efficiency, proper sanctioning, and fiscal prudence to avoid deficits.
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Public Expenditure Reviews (PER) in Health Sector in ECA: An Overview
Public Expenditure Reviews (PER) in the health sector within the Europe and Central Asia (ECA) region focus on assessing public spending to improve efficiency, equity, and sustainability. PERs are vital for understanding the impact of government expenditures on poverty alleviation and public service
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Irish Government Children Expenditure Study 2019
The Irish Government's Department of Children and Youth Affairs conducted a pilot study in 2019 to analyze the expenditure on children. The report aims to develop a methodology for transparent assessment of spending on children to ensure it meets their current and future needs. Key findings indicate
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Financial Management Guidelines for School Bookkeepers
This content provides detailed information on the responsibilities and practices of school bookkeepers, including managing funds, proper expenditure protocols, and financial reporting. It emphasizes adherence to ethical standards, timely actions, and organizational skills essential for the role. Key
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Comparative Analysis of Municipal Services in Public Sector Evolution
Explore the evolution and role of public services in the municipal sector through a comparative analysis presented in a block seminar by Prof. István Hoffman. Delve into the general theory of public services, the traditional and changing approaches of public administration, and government expenditu
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Enhancing Fiscal Policy Planning through Public Participation and Transparency
Explore the importance of public participation and meaningful transparency in fiscal policy planning and public expenditure management. Learn about the GIFT Network, its champions and stewards, and how fiscal transparency and public participation can lead to improved fiscal and development outcomes
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Public Expenditure Management and Performance Evaluation
This content discusses the importance of Public Expenditure Review (PER) as a core diagnostic tool in evaluating government finances and guiding spending decisions. It emphasizes the analysis of public expenditures over time to align with policy priorities and achieve desired outcomes, highlighting
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Recent Developments in Public Procurement: Ministry of Finance Department of Expenditure, January 2019
The Ministry of Finance Department of Expenditure in India has made significant advancements in public procurement, focusing on methodologies for assessing procurement systems, sustainable procurement practices, and recent amendments. Assessments like the Country Procurement Assessment Report and Be
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Understanding Linkages Between Public Expenditure Analysis and Incentive/Disincentive Analysis in Policy Development
This article explores the interconnections between public expenditure analysis, incentive/disincentive analysis, and performance and development indicators in the context of agricultural price policies. It examines how policy environments impact commodity markets and different stakeholder groups, su
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Understanding Public Goods in Higher Education
This text delves into the concept of public goods in higher education, examining the distinctions between public and private forms, the economic and political dimensions, and the normative value of public goods. It discusses the economic definition of public goods, emphasizing their non-rivalrous an
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Understanding Forward Looking Cost Base in Infrastructure Projects
Forward Looking Cost Base (FLCB) is a financial tool that helps in spreading lumpy capital expenditure over time to ensure revenue stability. It consists of key components like return of assets, return on assets, and operating expenditure. The model relies on actual expenditure, forecasts, and asset
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Petoskey Public Schools 2023-24 Budget Presentation
The revised general fund budget for the Petoskey Public Schools in 2023-24 reflects changes in revenue sources, including increases in local, federal, and state revenues. The budget outlines various expenditure changes, such as additional staff positions, grant-funded programs, and new costs. The pr
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St. John's College Cambridge Annual Financial Review 2015/16 - Summary and Analysis
This confidential Annual Financial Review for the Fellows of St. John's College, Cambridge provides detailed insights into the financial performance and outlook for the year 2015/16. It covers the income, expenditure, endowment, and school finances of the College group. The review discusses the oper
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City of Johannesburg SMME Expenditure Analysis: Supporting Small Businesses in 2021/2022
The City of Johannesburg's expenditure report for the 2021/2022 financial year reveals detailed spending on goods and services, with a focus on supporting Small, Medium, and Micro Enterprises (SMMEs). The report showcases expenditure breakdown by enterprise size, highlighting the substantial investm
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Transfer of Expenditure (TOE) Training Overview
Learn about Transfer of Expenditure (TOE), including its purpose, cost principles for federal programs, accessing the TOE form, preparing a TOE, and the approval process. Understand common reasons for TOEs and the necessary steps for accurate expenditure transfers.
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Overview of U.S. Health Care Expenditure Trends
Analysis of U.S. health care expenditure trends from 1960 to 2010, including per capita spending, share of GDP, concentration of spending in different income brackets, growth rates compared to GDP, and impact of cost on access to care. Data reveals the increasing financial burden on individuals, dis
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Climate Change Mainstreaming in Planning and Budgeting Initiatives
This content discusses the mainstreaming of climate change considerations into planning, budgeting, and financial frameworks across various countries, focusing on integrating climate change into Public Financial Management (PFM), Medium-Term Expenditure Frameworks (MTEF), and budget proposals. It hi
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Understanding the Budget Process and Legislative Framework
Exploring the roles of key players in the budget process, the legislative framework governing public expenditure, and the transition to a Medium Term Expenditure Framework (MTEF) for effective financial planning. Key aspects include the Constitution's emphasis on transparency, the Budget Council's c
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Medicaid Program Expenditure Analysis August 2022
Analysis of Medicaid program expenditures in August 2022 reveals interesting insights. Total enrollees in August 2022 were 1,358,275 with total expenditures amounting to $304,664,691.2. The report delves into expenditure distribution across various services, top drug classes per fiscal year, and Med
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Cost Indexes and Pupil Weights in Public Finance Seminar
Explore the importance of cost indexes and pupil weights in public finance, focusing on expenditure needs, cost disparaties, and aid programs. Key concepts like expenditure need, cost index, and pupil weight are discussed along with the cost function and expenditure requirements to meet performance
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History of Public Health Insurance in the US: Understanding Federal Expenditure Before 1900
Explore the historical development of public health insurance in the US, focusing on federal expenditure before 1900. Topics covered include Civil War implications, Freedmen's Bureau, pensions, mutual aid organizations, and early welfare states. The narrative delves into the Civil War era, internal
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Strengthening Language Rights: Official Languages (Amendment) Act 2021
The Official Languages (Amendment) Act 2021, enacted to strengthen the language rights of Irish speakers, introduces provisions for public bodies' communications in official languages. Section 10A requires public bodies to allocate a minimum of 20% of advertising in Irish and 5% of ad expenditure in
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Assessment of Energy Expenditure in Automotive Workers: A Study at an International Occupational Health Conference
This study presented at an international occupational health conference in Valencia, Spain, aimed to assess the energy expenditure of workers in the automotive industry. The research involved measuring heart rate and energy consumption using Polar RS 400 devices, comparing results with Slovak regula
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Analysis of Expenditure Plans in DPP Reset Working Group
The ENA's working group is examining approaches for forecasting key components in the DPP reset, with short and long-term considerations. Industry feedback focuses on data variations, categorization issues, and the need for accurate models to explain expenditure plans. Significant variation and a st
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Challenges of the Reduced Disclosure Reporting Regime in Australian Public Sector
Ongoing dissatisfaction with the Reduced Disclosure Regime (RDR) in Australian public sector reporting has led to issues such as lack of user-centricity, neutrality concerns, and complexity in government financial reporting. The framework's impact on government resourcing, expenditure history, and d
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2017/18 Preliminary Financial Close-out Analysis
Summary of the 2017/18 preliminary financial close-out and analysis presenting provincial revenue, expenditure outcomes, and under-expenditure. It includes details on revenue collected by department, expenditure analysis by vote, and the overall under-spending of R704.594m, equivalent to 0.6% of the
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Theories of Growth in Public Expenditure: Adolph Wagner's Hypothesis
Adolph Wagner, a prominent German economist, put forth a hypothesis on the growth of public expenditure, linking it to economic development. Wagner's theory suggests that as per capita income rises, public expenditure increases proportionally due to expanded traditional functions, coverage of new fu
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Analysis of Bus Funding and Expenditure in CCN Authorities
LG Futures conducted an analysis of bus funding and expenditure for CCN authorities from 2009/10 onwards, revealing a budget gap and changes in resources. The study highlighted reductions in government support for buses, budget gaps relative to other districts, and declines in passenger journeys sin
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