Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

State education departments and school districts face an important challenge in implementing a new law that requires disadvantaged students to be held to the same standards as other students. The new requirements come from provisions of the 1994 reauthorization of Title I, the largest federal effort in precollegiate education, which provides aid to "level the field" for disadvantaged students. Testing, Teaching, and Learning is written to help states and school districts comply with the new law, offering guidance for designing and implementing assessment and accountability systems. This book examines standards-based education reform and reviews the research on student assessment, focusing on the needs of disadvantaged students covered by Title I. With examples of states and districts that have track records in new systems, the committee develops a practical "decision framework" for education officials. The book explores how best to design assessment and accountability systems that support high levels of student learning and to work toward continuous improvement. Testing, Teaching, and Learning will be an important tool for all involved in educating disadvantaged studentsâ€"state and local administrators and classroom teachers.