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

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342 Stephen B. Peterson by having redundant computer systems and by having the new system mirror the new manual formats. In phase 1, the distinctive contribution of the automation team was form design (translating the new manual procedures into the application’s input screens). The technology platform of phase 1 was rudimentary (Visual Basic and a Microsoft Access TABLE 10.1 Evolution of the Ethiopian Financial Information Systems Item Phase 1 (2000–02) Phase 2 (2002–04) Phase 3 (2004–present) Features Functionality Partial (IFMIS) Partial (IFMIS) Partial (IFMIS) core core core Architecture Stand-alone LAN WAN, LAN, and stand-alone Level of integration Limited Limited Comprehensive Implementation Weak but Adequate—just Excellent— delivered in time systematic Data migration Limited Limited Full Complexity Low Medium High Visibility Low Medium High Expectations Low Low High Iterative development High High Low Factors of success Cost (development) Low—under Modest—under Modest—under US$200,000 US$1.5 million US$2 million Quality Barely Acceptable International acceptable standards Speed Slow Slow Fast Risk Low Low Low Assessment Virtues Development Requirements LAN capability; WAN capability; driven; clear rapid new international forms reports standards; functional review Implementation Operational on Rapid piloting Rapid national time in region rollout Deficiencies Documentation; Organizational Sustainability; expandability risk related to questions whether subcontractors; government can technical assume product proficiency of development subcontractors Source: DSA Project staff: Stephen Peterson, Adam Abate, and Eric Chijioke.
Automating Public Financial Management in Developing Countries 343 database), and the costs were modest at under US$100,000 per year. The IT investment of this phase was modest because this activity was not part of the scope of work. Phase 2: Expansion of the applications and implementation. Phase 2 emerged with the government’s introduction of second-stage devolution, when the automation reform had to cope with two requirements simultaneously: the introduction of double-entry bookkeeping and second-stage devolution by the government from zones to weredas. At a stroke, secondstage devolution expanded the administrative scope of the system by a factor of 15, and the challenge for the automation reform was to support the devolution and manage the dramatic increase in data processing. During this phase, the database of the accounts application (BDA) was upgraded and introduced (along with the budget application—the BIS) into LANs. 26 This outreach phase involved extensive training and support for the applications. To manage this expanded scope, the project subcontracted a local firm to assist in software development, training, and application support. Scaling up the support task was critical to meet the dramatically expanded scope of the operations. Because these applications were customized, relatively simple, and not proprietary, the capacity to develop and maintain them could be augmented locally. If the system had been an OTS IFMIS, it could not have been customized quickly, much less supported as broadly in a timely, cost-efficient manner. During phase 2, IT was budgeted and became an explicit part of the reform project’s brief. Phase 3: Upgrading to international standards. In the third and current phase of development, the budget (BIS) and accounting (BDA) systems have been upgraded to meet and exceed international standards. The DSA Project made the argument that in this final phase it was prudent to leave the government with a system that would meet its needs (and international standards) long after the project had ended and before a potential OTS IFMIS would be operational. 27 The project began work on the IBEX system, which allowed data migration from the existing budget and accounts systems. Three other factors influenced the decision to upgrade the BIS and the BDA: the government’s development of a nationwide voice, data, and video network called WeredaNET; the growing requirement to strengthen financial management at the wereda level; and the continued delays in the government’s procurement of an OTS IFMIS. The IBEX system was meant to meet the current and future needs of government. From a functional perspective, the IBEX system replicates the manual procedures already automated in the existing BIS
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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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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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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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