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

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322 Daniel Tommasi National Treasury of South Africa. 2005.“Treasury Regulations for Departments, Trading Entities, Constitutional Institutions, and Public Entities.” Government Gazette 477 (8189): 3–103. Potter, Barry H., and Jack Diamond. 1999. Guidelines for Public Expenditure Management. Washington, DC: International Monetary Fund. Schiavo-Campo, Salvatore, and Daniel Tommasi. 1999. Managing Government Expenditure. Manila: Asian Development Bank. Stasavage, David, and Dambisa Moyo. 1999. “Are Cash Budgets a Cure for Excess Fiscal Deficits (and at What Cost)?”Working Paper 99-11, Centre for the Study of African Economies, Oxford, U.K. Storkey, Ian. 2003. “Government Cash and Treasury Management Reform.” Governance Brief 7: 1–4. Williamson, Tim. 2003.“Targets and Results in Public Sector Management: Uganda Case Study.” Working Paper 205, Centre for Aid and Public Expenditure, Overseas Development Institute, London.
10 Automating Public Financial Management in Developing Countries stephen b. peterson I n recent years, integrated financial management information systems (IFMISs) have become core components of financial reforms in developing countries. This chapter sets out the functions of those systems and how to manage them, with particular reference to the choices that developing countries face as they seek to introduce improved financial management. Because IFMISs require a relatively complex information technology (IT) platform, the chapter also discusses at some length the questions that surround the decisions that governments must make when procuring an IFMIS— above all, whether to purchase off-the-shelf (OTS) systems and customize them or to develop their own tailored systems. The subject is important because of the apparent general consensus that IFMISs have not met the high expectations that seem to have been attached to them. 1 Moreover, a second dimension needs to be addressed: the same literature that analyzes the failure of IFMISs argues that IT systems not only should provide a technology platform to manage transactions and the budgetary process, but also should go further and drive budgetary reform. In the process, the demands of IFMISs (especially OTS) force governments to adapt their systems to meet those demands. Governments in this situation, therefore, make reforms 323
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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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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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Page 301 and 302: Budget Preparation and Approval 271
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Page 321 and 322: Budget Execution 291 The financial
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Page 329 and 330: Budget Execution 299 BOX 9.4 Transf
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Page 341 and 342: Budget Execution 311 Case 1. Paymen
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Page 347 and 348: Budget Execution 317 Cash planning
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What Would an Ideal Public Finance
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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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