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

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86 Salvatore Schiavo-Campo Article 25 Article 26 Part IV Article 27 Article 28 Article 29 Article 30 Part V Article 31 Article 32 Article 33 Article 34 Article 35 Article 36 Article 37 Article 38 Article 39 Article 40 Article 41 Part VI Article 42 Article 43 Article 44 Article 45 Article 46 Article 47 Article 48 Article 49 Part VII Article 50 Article 51 Approval of the Central Government and Local Government Budgets Supplementary Budgets Budget Execution Authorization to Spend Appropriations Authority to Limit Appropriations Expenditure before the Annual Budget Is Passed Virement of Central Government Expenditures Government Borrowing, Debt Management, and Banking Arrangements Authority to Borrow Debt Payments Limits for Borrowing Purposes and Types of Borrowing Powers to Modify Debt Agreements Lending and Equity Participation Recordkeeping Publication of Debt Strategy and Debt-Related Transactions Collaboration and Agreement with the Central Bank Banking Mechanisms, Collection, and Custody of Public Money Investment of Surplus Balances of the Treasury Single Account Accounting, Reporting, and Auditing Uniform Accounting Standards for the State In-Year Reporting on Budget Execution Review of Reports by Cabinet Closure of Annual Accounts Preparation and Submission of Annual Accounts and Annual Reports Format of Annual Accounts and Annual Reports Coverage of Annual Report and Its Publication External Audit Final Provisions Penal Provisions Transitional Provisions Notes 1. In centrally planned economies, the distinction between the activities of state enterprises and those of government is fuzzy, because state enterprises are also heavily involved in the delivery of public services. The virtual disappearance from Africa of the centrally planned mode of economic management restores the need to differentiate between activities carried out by the government and those carried out by publicly owned but autonomous entities that presumably are managed on commercial principles.
The Budget and Its Coverage 87 2. The exact proportions are not easy to estimate, because some EBF expenditures are in fact internal financial transactions. When the accounting system does not fully preclude duplicate accounting, as in many African countries, the real size of transactions made through EBFs is lower than the recorded amount––by some margin that is probably substantial but is impossible to determine without a costly dedicated exercise. What is beyond dispute, however, is that EBF transactions in African countries add up to an amount sufficiently large to generate substantial concern and to justify policy and management attention. 3. This section is based largely on the original taxonomy by Hana Polackova, first outlined in Polackova (1998) and then elaborated in her subsequent publications. References Allen, Richard, and Dimitar Radev. Forthcoming. “Managing and Controlling Extrabudgetary Funds” OECD Journal of Budgeting. Andreski, Adam. 2005.“Case Study of Road Funds in Ghana, Malawi, and Tanzania.” I.T. Transport, Oxfordshire, U.K. http://www.ittransport.co.uk/publications.htm. De Groot, Albert, Geert Jennes, and Danny Cassimon. 2003.“The Management of HIPC Funds in Recipient Countries: A Comparative Study of Five African Countries.” Rotterdam, Netherlands: ECORYS. Gwilliam, Kenneth M., and Ajay Kumar. 2002. “Road Funds Revisited: A Preliminary Appraisal of the Effectiveness of ‘Second Generation’ Road Funds.” TWU 47, World Bank, Washington, DC. Heggie, Ian. 1995. Management and Financing of Roads: An Agenda for Reform. World Bank Technical Paper Series, World Bank, Washington, DC. Hemming, Richard, and Kenneth Miranda. 1991. “Pricing and Cost Recovery.” In Public Expenditure Handbook: A Guide to Public Expenditure Policy Issues in Developing Countries, ed. Ke-young Chu and Richard Hemming, 139–45. Washington, DC: International Monetary Fund. IMF (International Monetary Fund). 2001. Manual on Fiscal Transparency. Washington, DC: IMF. http://www.imf.org/external/np/fad/trans/manual/index.htm. IMF and World Bank. 2001. Tracking of Poverty-Reducing Spending in Heavily Indebted Poor Countries. Washington, DC: IMF and World Bank. Mackenzie, G. A., and Peter Stella. 1996. Quasi-Fiscal Operations of Public Financial Institutions. Washington, DC: International Monetary Fund. McCleary, William. 1991. “The Earmarking of Government Revenue: A Review of Some World Bank Experiences.” World Bank Research Observer 6 (1): 81–104. Ministére des Finances et de la Privatisation. 2005. Rapport Dépenses Fiscales. Rabat: Royaume du Maroc. Mwale, Sam M. 1997.“Road Sector Reform: A Tale of Two Countries (Part 3)—Impact and Lessons.” Africa Transport Technical Note 8, World Bank, Washington, DC. http:// www4.worldbank.org/afr/ssatp/Resources/SSATP-TechnicalNotes/ATTN08.pdf. OECD (Organisation for Economic Co-operation and Development). 1998. “User Charging for Government Services.” Occasional Paper 22, Paris: OECD. Pennant-Rae, Rupert, and Ian Heggie. 1995. “Commercializing Africa’s Roads.” Finance and Development 32 (4): 30–33.
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PUBLIC SECTOR GOVERNANCE AND ACCOUN
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Introduction to the Public Sector G
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©2007 The International Bank for R
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vi Contents Conclusions 48 Notes 49
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viii Contents A Simple Way to Under
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x Contents Reform Priorities and Se
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xii Contents 9.4 Transfers between
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xiv Contents 10.2 Pros and Cons of
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xvi Foreword highlights frameworks
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xviii Preface This volume represent
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xx Acknowledgments The editor is gr
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xxii Contributors Work, Activity-Ba
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xxiv Contributors published by the
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xxvi Abbreviations and Acronyms EU
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Overview anwar shah B udgetary inst
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Overview 3 Chapter 2 by Salvatore S
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Overview 5 governments still are on
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Overview 7 Since the 1970s, the cos
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Overview 9 helpful in improving bud
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Overview 11 not need it. But the pr
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Overview 13 For efficient implement
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Overview 15 a difficult environment
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Overview 17 is asked to perform. To
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Overview 19 set up a special aid ma
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Overview 21 allocations, low budget
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Overview 23 specifies who is respon
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1 Budgeting Institutions for Better
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Budgeting Institutions for Better F
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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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