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xxvi<br />

Abbreviations <strong>and</strong> Acronyms<br />

EU<br />

European Union<br />

G8<br />

Group of Eight<br />

GAAP generally accepted accounting principles<br />

GDP<br />

gross domestic product<br />

GPRA Government Performance <strong>and</strong> Results Act of 1993<br />

(United States)<br />

HIPC Heavily Indebted Poor Countries (Initiative)<br />

HIV<br />

human immunodeficiency virus<br />

IBEX Integrated Budget <strong>and</strong> Expenditure (system)<br />

ICT<br />

information <strong>and</strong> communication technology<br />

IFAC International Federation of Accountants<br />

IFM<br />

institutional fund mechanism<br />

IFMIS integrated financial management information system<br />

IMF<br />

International Monetary Fund<br />

INTOSAI International Organization of Supreme Audit Institutions<br />

IP-ERS Investment Programme for the Economic Recovery<br />

Strategy for Wealth <strong>and</strong> Employment Creation (Kenya)<br />

IT<br />

information technology<br />

JAM<br />

joint assessment mission<br />

KISS<br />

Keep it simple, sir.<br />

LAN<br />

local area network<br />

M&E monitoring <strong>and</strong> evaluation<br />

MBO management by objectives<br />

MBS<br />

Modified <strong>Budgeting</strong> System<br />

MDTF multidonor trust fund<br />

MEWG Macroeconomic Working Group (Kenya)<br />

MIP<br />

Management Improvement Program (Chile)<br />

MPER ministerial public expenditure review<br />

MSP<br />

more strategic practices<br />

MTBPS Medium-Term Budget Policy Statement<br />

MTEC medium-term expenditure committee<br />

MTEF medium-term expenditure framework<br />

NES<br />

National Expenditure Survey (South Africa)<br />

NGO nongovernmental organization<br />

NPM new public management<br />

NRA<br />

National Road Authority (Malawi)<br />

O&M operations <strong>and</strong> maintenance<br />

OECD Organisation for Economic Co-operation<br />

<strong>and</strong> Development<br />

OED<br />

Operations Evaluation Department

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