Subject(s): Budget. -- Expenditures -- Management -- Public expenditure management as composite culture : Comparison of public and private practices, governance and transparency, expenditure management, towards SEEE paradigm -- Institutional aspects of public expenditure management : Typology and their viability, system groups, modular presentation of features -- Managing fiscal stress : Corporate practices during stress, legal powers, macroeconomic linkages, forward expenditure planning, global targets, budget formulation, expenditure reviews, efforts at restraint, maintaining policy targets -- Compliance : Central and spending agencies, traditional organizational techniques, principal-agent relationship, financial management initiatives (FMI), overall organizational development (OOD) -- Structural adjustment- multifaceted phenomenon : Perspective on developing countries experience, institutional and systemic adjustment to market, expenditure control, central bank, legislative institutions, institutional implications of regional obligations, coordination, cooperation and harmonization, coordinating expenditure policies in GCC states, implications and requirements of expenditure policy coordination, experience of WAMU, European community countries -- Lending programs, guarantees and Quasi-fiscal operations : Nature and extent of government lending, policy approach, budgeting approaches, Quasi-fiscal accounts -- Serving public debt- management aspects : Public debt budgeting, budget estimate formulation, debt management - internal accounting and controls -- Procurement, contracting out and expenditure management : Procurement cycle, contract management -- Performance measurement and evaluation : Efficiency measurement, performance indicators, issues in applying performance indicators