Chapter managing and monitoring budget implementation 1 A. Budgetary accounting

C.

PERSONNEL BUDGETARY MANAGEMENT

Issues of personnel management cover different areas. On the one hand, fiscal

stress and the changing role of the government are focusing attention on procedures for

controlling personnel expenditures. The growing size of the public service is a major

concern in most countries. This is mainly a policy issue, but it also requires appropriate

tools for budgeting personnel. On the other hand, systems for personnel management

should aim at fostering efficiency in delivering public services. This covers a wide set of

issues such as compensation and measures for increasing mobility. Personnel

budgeting methods need to take into account performance issues, but the balance

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between fiscal discipline objectives and efficiency-performance concerns strictly

depends on the context of each country.