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

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Contents
9.4 Transfers between Budget Items: Virements 299
9.5 Where Are the Arrears? 308
11.1 PEFA’s Broad Focal Points for Public Financial Management 362
11.2 Basic Characteristics of Effective Policy-Making Processes 368
11.3 Considering Strong “Linkage Characteristics” of
Strategic Plans 370
11.4 Civil Society and the External Accountability Function 373
12.1 Principles of South African Budget Reform 389
12.2 Selected Measures in the HIPC Action Plan for Madagascar 396
12.3 A Building-Block Approach to Budget Reform in Ethiopia 397
12.4 Providing Technical Contestability for Investment Proposals
in Algeria 406
12.5 Features of a Financial Management Information System 417
12.6 The Price of Disregarding Country Realities in Budget Reform:
The Case of Chad 419
12.7 One Step Forward, One Step Back: Budget Reform
in Malawi 421
12.8 Some Lessons from the Experience of Introducing Monitoring
and Evaluation in Africa 428
14.1 Kenyan MPER Contents 476
14.2 The IP-ERS, MPERs, and the MTEF 478
14.3 Budget Comprehensiveness and the Constituency
Development Fund 491
15.1 Improving the Quality of Public Spending 505
15.2 Examining Quality of Spending in Baselines 516
FIGURES
5.1 Performance Budgeting Results Chain: An Application
in Education 144
5.2 Australia Portfolio Budget Statement: Department of Families,
Community Services, and Indigenous Affairs, 2006 Budget 161
7.1 The Primary View of Most Managers 207
7.2 Expenses and Costs Are Not the Same Thing 209
7.3 The Language of ABC/M 213
7.4 The Expanded ABC/M Cost-Assignment Network 217
7A.1 Highway Road Maintenance ABC/M Cost Assignments 229
8.1 Simplified Organizational Structure of a Combined Ministry
of Finance and Planning 271
9.1 Implementation of Budgetary Expenditure 288