This testimony provides selected updates, including the status of federal Recovery Act outlays. The report addresses: (1) selected states' and localities' uses of Recovery Act funds; (2) the approaches taken by the selected states and localities to ensure accountability for Recovery Act funds; and (3) states' plans to evaluate the impact of Recovery Act funds. The work for this report is focused on 16 states and certain localities in those jurisdictions as well as the District of Columbia -- representing about 65% of the U.S. population and two-thirds of the intergovernmental federal assistance available. Charts and tables.

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.

The Amer. Recovery and Reinvestment Act of 2009 (Recovery Act) specifies bimonthly reviews of selected states' and localities' use of funds made available under the act. This testimony is based on the auditor¿s bimonthly work in California, where the Recovery Act provided more than $85 billion -- or about 10% of the funds available nationally -- for program funding and tax relief. This testimony provides a general overview of: (1) California's use of Recovery Act funds for selected programs; (2) the approaches taken by California agencies to ensure accountability for Recovery Act funds; and (3) the impacts of these funds. Charts and tables.

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