Public Sector Governance and Accountability Series: Budgeting and ...

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viii Contents A Simple Way to Understand ABC/M 210 From the Spending View to the Activity and Output View 211 ABC/M Is a Cost Assignment Network 212 How Do Cost Drivers Work? 214 Multiple-Stage ABC/M Approach 216 One City’s Benefits from ABC/M 218 Operational ABC/M for Productivity 220 But Our Department Does Not Have Outputs 221 ABC/M Uses (and Some Pitfalls) 223 Multiple Views of Costs Are Empowering 225 Realizing True Cost Savings or Future Cost Avoidance 226 Why Change Now? 227 Annex 7A: Case Study 228 Note 233 8 9 Budget Preparation and Approval 235 Salvatore Schiavo-Campo Three Prerequisites for Budget Preparation 236 Bad Practices in Budget Preparation 244 The Budget Preparation Process 252 Division of Roles and Responsibilities: Finance and Planning 268 Budget Approval and the Role of the Legislature 270 Notes 276 References 277 Budget Execution 279 Daniel Tommasi The Budget Execution Cycle 280 Controlling Compliance in Budget Execution 284 Managing and Monitoring Budget Execution 288 Cash Management 308 Strengthening African Budget Execution Systems 319 Notes 320 References and Other Resources 321
Contents ix 10 Automating Public Financial Management in Developing Countries 323 Stephen B. Peterson An Automation Strategy for Process Change 325 A Risk Management Framework for Financial Information Systems 333 The Ethiopian Financial Reform: A Case Study 337 Lessons for Developing Countries 347 A Concluding Word 353 Notes 353 References 356 11 What Would an Ideal Public Finance Management System Look Like? 359 Matthew Andrews Basics of the PEFA Indicator Set 361 PFM Complexity: Process Multiplicity and Interaction 365 PFM Complexity: Role-Player Multiplicity and Role-Player Interaction 370 PFM Complexity: Goal Multiplicity and Implications for the “Look” of PFM Systems 374 Moving Ahead: Toward a Full Response for the G8 381 Notes 381 References 383 Part II Reforming Public Expenditure Management in Developing Countries: The African Case 12 Strengthening Public Expenditure Management in Africa: Criteria, Priorities, and Sequencing 387 Salvatore Schiavo-Campo Protect the Money 388 Balance the Objectives 395
Page 1: PUBLIC SECTOR GOVERNANCE AND ACCOUN
Page 4 and 5: Introduction to the Public Sector G
Page 6 and 7: ©2007 The International Bank for R
Page 8 and 9: vi Contents Conclusions 48 Notes 49
Page 12 and 13: x Contents Reform Priorities and Se
Page 14 and 15: xii Contents 9.4 Transfers between
Page 16 and 17: xiv Contents 10.2 Pros and Cons of
Page 18 and 19: xvi Foreword highlights frameworks
Page 20 and 21: xviii Preface This volume represent
Page 22 and 23: xx Acknowledgments The editor is gr
Page 24 and 25: xxii Contributors Work, Activity-Ba
Page 26 and 27: xxiv Contributors published by the
Page 28 and 29: xxvi Abbreviations and Acronyms EU
Page 31 and 32: Overview anwar shah B udgetary inst
Page 33 and 34: Overview 3 Chapter 2 by Salvatore S
Page 35 and 36: Overview 5 governments still are on
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Budgeting Institutions for Better F
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information from the executive and
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54 Salvatore Schiavo-Campo Good Gov
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56 Salvatore Schiavo-Campo In such
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58 Salvatore Schiavo-Campo country
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60 Salvatore Schiavo-Campo Principl
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62 Salvatore Schiavo-Campo some cas
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64 Salvatore Schiavo-Campo transact
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66 Salvatore Schiavo-Campo pay off
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68 Salvatore Schiavo-Campo BOX 2.1
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72 Salvatore Schiavo-Campo studies
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74 Salvatore Schiavo-Campo TABLE 2.
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76 Salvatore Schiavo-Campo Loan Gua
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80 Salvatore Schiavo-Campo when the
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84 Salvatore Schiavo-Campo Division
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86 Salvatore Schiavo-Campo Article
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88 Salvatore Schiavo-Campo Polackov
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90 A. Premchand performance. It is
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92 A. Premchand 1970s. It found tha
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94 A. Premchand TABLE 3.1 Receipts
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96 A. Premchand To arrive at such d
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98 A. Premchand TABLE 3.2 (continue
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100 A. Premchand affecting construc
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102 A. Premchand by most developing
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104 A. Premchand TABLE 3.3 Position
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106 A. Premchand TABLE 3.4 (continu
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108 A. Premchand defense) as some c
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110 Alta Fölscher money by spendin
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112 Alta Fölscher “satisficing.
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114 Alta Fölscher inputs. It is on
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116 Alta Fölscher them in a better
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118 Alta Fölscher political proces
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120 Alta Fölscher BOX 4.1 A Confus
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122 Alta Fölscher Three years late
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124 Alta Fölscher budgeting are lo
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126 Alta Fölscher TABLE 4.2 A New
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128 Alta Fölscher the 1980s, when
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130 Alta Fölscher classification a
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132 Alta Fölscher ministries to li
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134 Alta Fölscher Conclusion The i
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5 A Primer on Performance Budgeting
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A Primer on Performance Budgeting 1
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155 China Line-item budgeting Line-
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TABLE 5.6 Performance Budgeting Ref
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C. Is it common that politicians us
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6 Accrual Accounting in the Public
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Accrual Accounting in the Public Se
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Deficit Elimination Rules Accrual A
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204 Gary Cokins practices and their
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206 Gary Cokins An Excessive Focus
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208 Gary Cokins The ABC/M view is a
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210 Gary Cokins processes involved.
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212 Gary Cokins while the other ave
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214 Gary Cokins elimination. Genera
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216 Gary Cokins imposed? As mention
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218 Gary Cokins resources they draw
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220 Gary Cokins Despite the similar
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222 Gary Cokins to be intangible. B
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224 Gary Cokins idea of the types o
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226 Gary Cokins these activities su
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228 Gary Cokins Without visible, re
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230 Gary Cokins the organization ma
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232 TABLE 7A.1 An Example of “Uni
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8 Budget Preparation and Approval s
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Budget Preparation and Approval 237
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are doubtful and unclear. At budget
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9 Budget Execution daniel tommasi B
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Budget Execution 281 in budget mana
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Budget Execution 283 appropriations
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Budget Execution 285 The distributi
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Budget Execution 287 In Malawi, the
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Distribution of Responsibilities Bu
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Budget Execution 291 The financial
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Budget Execution 293 cases, these s
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Budget Execution 295 provided that
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Budget Execution 297 termed viremen
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Budget Execution 299 BOX 9.4 Transf
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Budget Execution 301 time limited,
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Budget Execution 303 personnel mana
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Budget Execution 305 which ones wer
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Budget Execution 307 projects withi
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The Treasury Function Budget Execut
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Budget Execution 311 Case 1. Paymen
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Budget Execution 313 Although, in p
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Budget Execution 315 payments, and
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Budget Execution 317 Cash planning
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Organizational arrangements Cash pl
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Budget Execution 321 9. Since the 1
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10 Automating Public Financial Mana
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Automating Public Financial Managem
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A Concluding Word Many years ago Go
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11 What Would an Ideal Public Finan
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What Would an Ideal Public Finance
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National and sectoral policy review
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12 Strengthening Public Expenditure
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Strengthening Public Expenditure Ma
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should be conducted largely on the
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436 Salvatore Schiavo-Campo period.
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438 Salvatore Schiavo-Campo going b
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440 Salvatore Schiavo-Campo strateg
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442 Salvatore Schiavo-Campo No com
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444 Salvatore Schiavo-Campo donors.
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446 Salvatore Schiavo-Campo 2. Is t
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448 Salvatore Schiavo-Campo serious
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450 Salvatore Schiavo-Campo assets,
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452 Salvatore Schiavo-Campo and pla
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454 Salvatore Schiavo-Campo corrupt
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456 Salvatore Schiavo-Campo The mai
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458 Salvatore Schiavo-Campo Moreove
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460 Salvatore Schiavo-Campo Schiavo
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462 Alta Fölscher development budg
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464 Alta Fölscher the quality of i
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466 Alta Fölscher between policy a
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468 Alta Fölscher Public Policy Re
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470 Alta Fölscher Allocating Scarc
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472 Alta Fölscher a guide to the m
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474 Alta Fölscher The MPERs are ta
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476 Alta Fölscher BOX 14.1 Kenyan
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478 Alta Fölscher BOX 14.2 The IP-
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480 Alta Fölscher the IP-ERS objec
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482 Alta Fölscher MTEF, these ceil
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484 Alta Fölscher macroeconomic ou
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486 Alta Fölscher Across and withi
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488 Alta Fölscher phases and instr
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490 Alta Fölscher decisions, rathe
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492 Alta Fölscher Realizing the co
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494 Alta Fölscher against prioriti
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496 Alta Fölscher selected across
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498 Alta Fölscher be sequenced and
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15 Country Case Study: South Africa
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health, social services, and housin
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Country Case Study: South Africa 50
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A Credible Budget Process Country C
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Index Boxes, figures, notes, and ta
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Index 537 defined, 327, 328f, 354n8
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Index 539 delegation approach to, 3
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Index 541 reporting requirements, 3
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Index 543 Indianapolis, IN case stu
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Index 545 change factors influencin
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Index 547 reasons for adopting, 138
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Index 549 Public Expenditure and Fi
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Index 551 HIPC debt relief, budgeta
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ECO-AUDIT Environmental Benefits St
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