Examine different types of budgets used in public expenditure management, such as performance-based budgeting, zero-based budgeting, and line-item budgeting.
Types of Budgets in Public Expenditure Management 1. Overview Public expenditure management (PEM) relies on budgeting to plan, allocate, control, and evaluate the use of public resources. Different budget formats emphasize distinct dimensions of fiscal policy—what is spent, why it is spent, how it is measured, and over what time‑frame. Understanding the main budget types helps policymakers cho...…
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