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

Budget Execution 321
9. Since the 1990s, most OECD countries have reduced the number of appropriations
included in the budget. For example, in the United Kingdom, the number of
appropriations is fewer than 100. In France, since 2006, the budget structure is
based on only 150 programs, instead of the 800 chapters used previously, although
within the programs, reallocation to personnel expenditure items from other items
is not authorized.
10. The budget of the South African Ministry of Education includes six programs; the
budget of the Ministry of Health has four programs.
11. A detailed discussion of procurement processes would be outside the scope of this
chapter; only some broad principles are recalled in this section.
12. The procurement law may include a number of options, such as open competitive
bidding, local competitive bidding, or restricted tendering. It may also provide for a
prequalification procedure, depending on the tendering procedure.
13. They are not available because of the organization of the double-entry accounts of
the treasury.
14. This type of TSA corresponds to the TSA implemented in all francophone countries.
15. This type of TSA corresponds to the majority of TSAs that have been recently
implemented in transition countries and several TSAs implemented in British
Commonwealth countries.
16. This kind of TSA is implemented in India and Sri Lanka (in Colombo only).
References and Other Resources
Allen, Richard, and Daniel Tommasi, eds. 2001. Managing Public Expenditure: A Reference
Book for Transition Countries. Paris: Organisation for Economic Co-operation and
Development.
Bouley, Dominique, J. Fournel, and Luc Leruth. 2002.“How Do Treasury Systems Operate
in Sub-Saharan Francophone Africa?” Working Paper 02/58, International Monetary
Fund, Washington, DC.
Dinh, Hinh T., Abebe Adugna, and Bernard Myers. 2002. “The Impact of Cash Budgets
on Poverty Reduction in Zambia: A Case Study of the Conflict between Well-
Intentioned Macroeconomic Policy and Service Delivery to the Poor.” Policy
Research Working Paper 2914, World Bank, Washington, DC.
IMF (International Monetary Fund). 2001. Government Finance Statistics Manual.
Washington, DC: IMF Statistics Department. http://www.imf.org/external/pubs/ft/
gfs/manual/pdf/all.pdf.
———. 2006a. Selected African Countries: IMF Technical Assistance Evaluation—Public
Expenditure Management Reform. Washington, DC: IMF.
———. 2006b. Uganda: Sixth Review under the Three-Year Arrangement under the
Poverty Reduction and Growth Facility. IMF Country Report 06/43. Washington,
DC: IMF.
Lienert, Ian. 2003.“A Comparison between Two Public Expenditure Management Systems
in Africa.” Working Paper 03/2, International Monetary Fund, Washington, DC.
Lienert, Ian, and Feridoun Sarraf. 2001. “Systemic Weaknesses of Budget Management
in Anglophone Africa.” Working Paper 01/211, International Monetary Fund,
Washington, DC.