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

More documents

Recommendations

Info

366 Matthew Andrews with these weaknesses requires introducing complexity that goes beyond PEFA, but such complexity is necessary. The argument here is simple: There are a number of processes in a PFM system, and all of them are required to produce desired outturns (so they must be correctly identified). System effectiveness derives from implementing appropriate mechanisms in all process areas and ensuring connections between the various process areas (so enough attention must be given to each area and—of great importance—to the connections between areas). If some process areas look appropriate (as assessed in PEFA) but some areas do not exist at all (but are missed in PEFA), or if the appropriate mechanisms in place in different areas introduce different kinds of control or accountability, outturns will be compromised. Figure 11.2 illustrates the multiple process complexity well and allows for an effective discussion of PEFA’s weaknesses. First, it identifies at least seven key process areas in the PFM system, from national and sectoral policy review and development through strategic budgeting; budget preparation; resource management in budget execution (including cash management, procurement, and personnel and capital management); internal controls, internal audit, and monitoring; accounting and reporting; and external audit and accountability. 9 Second, it identifies the fact that all of these areas are necessarily connected—by one continuous line in the figure. Connections between the process areas are required to ensure consistency and operational integrity of the system. PEFA’s Framework Does Not Include All of the PFM Process Areas In particular, PEFA lacks treatment of the policy review and development process, which is shown as connected to the core PFM system (though having some external standing as well). PEFA does not introduce the process by which policy goals and outcomes are identified into either the framework or indicator set, but “rather focuses on assessing the extent to which the PFM system is an enabling factor for achieving such outcomes” (PEFA 2006: 3). This omission reflects the complexity of the process area (variation between countries is particularly high in this area, and the donors could not agree on even high-level characteristics of strong systems), as well as obvious thoughts that PFM is not about policy making (but rather about policy implementation only).
National and sectoral policy review and development process Source: Andrews 2005b. 6. External audit and accountability 5. Accounting and reporting 1. Strategic budgeting (policy-budget connection, resource envelope, ceilings) PFM system 4. Internal controls, internal audits, and monitoring FIGURE 11.2 The Various Processes within a PFM System 2. Budget preparation 3. Resource management (financial resources such as revenue, customs duties, debt, and cash; procurement; personnel and capital management) What Would an Ideal Public Finance Management System Look Like? 367
Page 1:
PUBLIC SECTOR GOVERNANCE AND ACCOUN
Page 4 and 5:
Introduction to the Public Sector G
Page 6 and 7:
©2007 The International Bank for R
Page 8 and 9:
vi Contents Conclusions 48 Notes 49
Page 10 and 11:
viii Contents A Simple Way to Under
Page 12 and 13:
x Contents Reform Priorities and Se
Page 14 and 15:
xii Contents 9.4 Transfers between
Page 16 and 17:
xiv Contents 10.2 Pros and Cons of
Page 18 and 19:
xvi Foreword highlights frameworks
Page 20 and 21:
xviii Preface This volume represent
Page 22 and 23:
xx Acknowledgments The editor is gr
Page 24 and 25:
xxii Contributors Work, Activity-Ba
Page 26 and 27:
xxiv Contributors published by the
Page 28 and 29:
xxvi Abbreviations and Acronyms EU
Page 31 and 32:
Overview anwar shah B udgetary inst
Page 33 and 34:
Overview 3 Chapter 2 by Salvatore S
Page 35 and 36:
Overview 5 governments still are on
Page 37 and 38:
Overview 7 Since the 1970s, the cos
Page 39 and 40:
Overview 9 helpful in improving bud
Page 41 and 42:
Overview 11 not need it. But the pr
Page 43 and 44:
Overview 13 For efficient implement
Page 45 and 46:
Overview 15 a difficult environment
Page 47 and 48:
Overview 17 is asked to perform. To
Page 49 and 50:
Overview 19 set up a special aid ma
Page 51 and 52:
Overview 21 allocations, low budget
Page 53:
Overview 23 specifies who is respon
Page 57 and 58:
1 Budgeting Institutions for Better
Page 59 and 60:
Budgeting Institutions for Better F
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
information from the executive and
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81:
Page 84 and 85:
54 Salvatore Schiavo-Campo Good Gov
Page 86 and 87:
56 Salvatore Schiavo-Campo In such
Page 88 and 89:
58 Salvatore Schiavo-Campo country
Page 90 and 91:
60 Salvatore Schiavo-Campo Principl
Page 92 and 93:
62 Salvatore Schiavo-Campo some cas
Page 94 and 95:
64 Salvatore Schiavo-Campo transact
Page 96 and 97:
66 Salvatore Schiavo-Campo pay off
Page 98 and 99:
68 Salvatore Schiavo-Campo BOX 2.1
Page 100 and 101:
Page 102 and 103:
72 Salvatore Schiavo-Campo studies
Page 104 and 105:
74 Salvatore Schiavo-Campo TABLE 2.
Page 106 and 107:
76 Salvatore Schiavo-Campo Loan Gua
Page 108 and 109:
Page 110 and 111:
80 Salvatore Schiavo-Campo when the
Page 112 and 113:
Page 114 and 115:
84 Salvatore Schiavo-Campo Division
Page 116 and 117:
86 Salvatore Schiavo-Campo Article
Page 118 and 119:
88 Salvatore Schiavo-Campo Polackov
Page 120 and 121:
90 A. Premchand performance. It is
Page 122 and 123:
92 A. Premchand 1970s. It found tha
Page 124 and 125:
94 A. Premchand TABLE 3.1 Receipts
Page 126 and 127:
96 A. Premchand To arrive at such d
Page 128 and 129:
98 A. Premchand TABLE 3.2 (continue
Page 130 and 131:
100 A. Premchand affecting construc
Page 132 and 133:
102 A. Premchand by most developing
Page 134 and 135:
104 A. Premchand TABLE 3.3 Position
Page 136 and 137:
106 A. Premchand TABLE 3.4 (continu
Page 138 and 139:
108 A. Premchand defense) as some c
Page 140 and 141:
110 Alta Fölscher money by spendin
Page 142 and 143:
112 Alta Fölscher “satisficing.
Page 144 and 145:
114 Alta Fölscher inputs. It is on
Page 146 and 147:
116 Alta Fölscher them in a better
Page 148 and 149:
118 Alta Fölscher political proces
Page 150 and 151:
120 Alta Fölscher BOX 4.1 A Confus
Page 152 and 153:
122 Alta Fölscher Three years late
Page 154 and 155:
124 Alta Fölscher budgeting are lo
Page 156 and 157:
126 Alta Fölscher TABLE 4.2 A New
Page 158 and 159:
128 Alta Fölscher the 1980s, when
Page 160 and 161:
130 Alta Fölscher classification a
Page 162 and 163:
132 Alta Fölscher ministries to li
Page 164 and 165:
134 Alta Fölscher Conclusion The i
Page 167 and 168:
5 A Primer on Performance Budgeting
Page 169 and 170:
A Primer on Performance Budgeting 1
Page 171 and 172:
Page 173 and 174:
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
155 China Line-item budgeting Line-
Page 187 and 188:
TABLE 5.6 Performance Budgeting Ref
Page 189 and 190:
C. Is it common that politicians us
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
6 Accrual Accounting in the Public
Page 211 and 212:
Accrual Accounting in the Public Se
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Deficit Elimination Rules Accrual A
Page 225 and 226:
Page 227 and 228:
Page 229 and 230:
Page 231:
Page 234 and 235:
204 Gary Cokins practices and their
Page 236 and 237:
206 Gary Cokins An Excessive Focus
Page 238 and 239:
208 Gary Cokins The ABC/M view is a
Page 240 and 241:
210 Gary Cokins processes involved.
Page 242 and 243:
212 Gary Cokins while the other ave
Page 244 and 245:
214 Gary Cokins elimination. Genera
Page 246 and 247:
216 Gary Cokins imposed? As mention
Page 248 and 249:
218 Gary Cokins resources they draw
Page 250 and 251:
220 Gary Cokins Despite the similar
Page 252 and 253:
222 Gary Cokins to be intangible. B
Page 254 and 255:
224 Gary Cokins idea of the types o
Page 256 and 257:
226 Gary Cokins these activities su
Page 258 and 259:
228 Gary Cokins Without visible, re
Page 260 and 261:
230 Gary Cokins the organization ma
Page 262 and 263:
232 TABLE 7A.1 An Example of “Uni
Page 265 and 266:
8 Budget Preparation and Approval s
Page 267 and 268:
Budget Preparation and Approval 237
Page 269 and 270:
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
Page 277 and 278:
Page 279 and 280:
Page 281 and 282:
Page 283 and 284:
Page 285 and 286:
Page 287 and 288:
are doubtful and unclear. At budget
Page 289 and 290:
Page 291 and 292:
Page 293 and 294:
Page 295 and 296:
Page 297 and 298:
Page 299 and 300:
Page 301 and 302:
Page 303 and 304:
Page 305 and 306:
Page 307 and 308:
Page 309 and 310:
9 Budget Execution daniel tommasi B
Page 311 and 312:
Budget Execution 281 in budget mana
Page 313 and 314:
Budget Execution 283 appropriations
Page 315 and 316:
Budget Execution 285 The distributi
Page 317 and 318:
Budget Execution 287 In Malawi, the
Page 319 and 320:
Distribution of Responsibilities Bu
Page 321 and 322:
Budget Execution 291 The financial
Page 323 and 324:
Budget Execution 293 cases, these s
Page 325 and 326:
Budget Execution 295 provided that
Page 327 and 328:
Budget Execution 297 termed viremen
Page 329 and 330:
Budget Execution 299 BOX 9.4 Transf
Page 331 and 332:
Budget Execution 301 time limited,
Page 333 and 334:
Budget Execution 303 personnel mana
Page 335 and 336:
Budget Execution 305 which ones wer
Page 337 and 338:
Budget Execution 307 projects withi
Page 339 and 340:
The Treasury Function Budget Execut
Page 341 and 342:
Budget Execution 311 Case 1. Paymen
Page 343 and 344:
Budget Execution 313 Although, in p
Page 345 and 346: Budget Execution 315 payments, and
Page 347 and 348: Budget Execution 317 Cash planning
Page 349 and 350: Organizational arrangements Cash pl
Page 351 and 352: Budget Execution 321 9. Since the 1
Page 353 and 354: 10 Automating Public Financial Mana
Page 355 and 356: Automating Public Financial Managem
Page 383 and 384: A Concluding Word Many years ago Go
Page 389 and 390: 11 What Would an Ideal Public Finan
Page 391 and 392: What Would an Ideal Public Finance
Page 395: What Would an Ideal Public Finance
Page 413: What Would an Ideal Public Finance
Page 417 and 418: 12 Strengthening Public Expenditure
Page 419 and 420: Strengthening Public Expenditure Ma
Page 447 and 448:
Strengthening Public Expenditure Ma
Page 449 and 450:
Page 451 and 452:
Page 453 and 454:
Page 455 and 456:
Page 457 and 458:
should be conducted largely on the
Page 459 and 460:
Page 461 and 462:
Page 463:
Page 466 and 467:
436 Salvatore Schiavo-Campo period.
Page 468 and 469:
438 Salvatore Schiavo-Campo going b
Page 470 and 471:
440 Salvatore Schiavo-Campo strateg
Page 472 and 473:
442 Salvatore Schiavo-Campo No com
Page 474 and 475:
444 Salvatore Schiavo-Campo donors.
Page 476 and 477:
446 Salvatore Schiavo-Campo 2. Is t
Page 478 and 479:
448 Salvatore Schiavo-Campo serious
Page 480 and 481:
450 Salvatore Schiavo-Campo assets,
Page 482 and 483:
452 Salvatore Schiavo-Campo and pla
Page 484 and 485:
454 Salvatore Schiavo-Campo corrupt
Page 486 and 487:
456 Salvatore Schiavo-Campo The mai
Page 488 and 489:
458 Salvatore Schiavo-Campo Moreove
Page 490 and 491:
460 Salvatore Schiavo-Campo Schiavo
Page 492 and 493:
462 Alta Fölscher development budg
Page 494 and 495:
464 Alta Fölscher the quality of i
Page 496 and 497:
466 Alta Fölscher between policy a
Page 498 and 499:
468 Alta Fölscher Public Policy Re
Page 500 and 501:
470 Alta Fölscher Allocating Scarc
Page 502 and 503:
472 Alta Fölscher a guide to the m
Page 504 and 505:
474 Alta Fölscher The MPERs are ta
Page 506 and 507:
476 Alta Fölscher BOX 14.1 Kenyan
Page 508 and 509:
478 Alta Fölscher BOX 14.2 The IP-
Page 510 and 511:
480 Alta Fölscher the IP-ERS objec
Page 512 and 513:
482 Alta Fölscher MTEF, these ceil
Page 514 and 515:
484 Alta Fölscher macroeconomic ou
Page 516 and 517:
486 Alta Fölscher Across and withi
Page 518 and 519:
488 Alta Fölscher phases and instr
Page 520 and 521:
490 Alta Fölscher decisions, rathe
Page 522 and 523:
492 Alta Fölscher Realizing the co
Page 524 and 525:
494 Alta Fölscher against prioriti
Page 526 and 527:
496 Alta Fölscher selected across
Page 528 and 529:
498 Alta Fölscher be sequenced and
Page 531 and 532:
15 Country Case Study: South Africa
Page 533 and 534:
health, social services, and housin
Page 535 and 536:
Country Case Study: South Africa 50
Page 537 and 538:
Page 539 and 540:
A Credible Budget Process Country C
Page 541 and 542:
Page 543 and 544:
Page 545 and 546:
Page 547 and 548:
Page 549 and 550:
Page 551 and 552:
Page 553 and 554:
Page 555 and 556:
Page 557 and 558:
Page 559 and 560:
Page 561 and 562:
Page 563 and 564:
Page 565 and 566:
Index Boxes, figures, notes, and ta
Page 567 and 568:
Index 537 defined, 327, 328f, 354n8
Page 569 and 570:
Index 539 delegation approach to, 3
Page 571 and 572:
Index 541 reporting requirements, 3
Page 573 and 574:
Index 543 Indianapolis, IN case stu
Page 575 and 576:
Index 545 change factors influencin
Page 577 and 578:
Index 547 reasons for adopting, 138
Page 579 and 580:
Index 549 Public Expenditure and Fi
Page 581 and 582:
Index 551 HIPC debt relief, budgeta
Page 586:
ECO-AUDIT Environmental Benefits St
show all

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

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?