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

What Would an Ideal Public Finance Management System Look Like? 383
18. Andrews (2006) argues that this was the case in Florida in the late 1990s, when a
government faced with fiscal austerity attempted to replace a fledgling programperformance
budget system with a zero-based budget system that introduced a high
level of ex ante economic item controls.
19. PEFA Indicator 12 (iii).
20. Plan quality is often compromised by (a) failure to define end states (objectives)
correctly, (b) incomplete analysis with respect to the desired end states, (c) lack of
creativity in identifying possible strategies, (d) strategies incapable of obtaining the
desired objective, and (e) poor fit between the external environment and organizational
resources infeasibility.
References
Andrews, Matthew. 2005a. “Background and Summary of an Integrated PFM Model.”
Background paper to a presentation at a Poverty Reduction Strategy Paper Learning
Event, World Bank, Washington, DC, December 19, 2005. http://web. worldbank.
org/WBSITE/EXTERNAL/TOPICS/EXTPUBLICSECTORANDGOVERNANCE/
EXTADMINISTRATIVEANDCIVILSERVICEREFORM/0,,contentMDK:
20762325~menuPK:51428063~pagePK:210082~piPK:210098~theSitePK:
286367,00.html.
———. 2005b. “Focusing and Integrating PFM Reforms to Ensure They Matter.”
Presentation at a Poverty Reduction Strategy Paper Learning Event, World
Bank, Washington, DC, December 19, 2005. http://web.worldbank.org/WBSITE/
EXTERNAL/TOPICS/EXTPUBLICSECTORANDGOVERNANCE/EXTADMINIS-
TRATIVEANDCIVILSERVICEREFORM/0,,contentMDK:20762325~menuPK:514
28063~pagePK:210082~piPK:210098~theSitePK:286367,00.html.
———. 2006. “Beyond ‘Best Practice’ and ‘Basics First’ in Adopting Performance Budgeting
Reform.” Public Administration and Development 26 (2): 147–61.
PEFA (Public Expenditure and Financial Accountability). 2006. Public Financial
Management Performance Measurement Framework. Washington, DC: World Bank.
Rainey, Hal G. 2003. Understanding and Managing Public Organizations. San Francisco:
Jossey-Bass.
RosBusinessConsulting. 2006. “St. Petersburg: Participants of G8 Meeting Supported
Elaboration of the Public Finance Management Code.” RosBusinessConsulting,
Moscow. http://www.g8finance.ru/g8news7_100606.htm.
Schick, Allen. 1998. “Why Most Developing Countries Should Not Try New Zealand
Reforms.” World Bank Research Observer 13 (1): 123–31.
Wildavsky, Aaron. 1964. The Politics of the Budgetary Process. Boston: Little, Brown.