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

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P A R T Two Reforming <strong>Public</strong> Expenditure Management in Developing Countries: The African Case
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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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Budget Execution 291 The financial
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Budget Execution 293 cases, these s
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Budget Execution 295 provided that
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Budget Execution 297 termed viremen
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Budget Execution 299 BOX 9.4 Transf
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Budget Execution 301 time limited,
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Budget Execution 303 personnel mana
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Budget Execution 305 which ones wer
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Budget Execution 307 projects withi
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The Treasury Function Budget Execut
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Budget Execution 311 Case 1. Paymen
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Budget Execution 313 Although, in p
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Budget Execution 315 payments, and
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Budget Execution 317 Cash planning
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Organizational arrangements Cash pl
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Budget Execution 321 9. Since the 1
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10 Automating Public Financial Mana
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Automating Public Financial Managem
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Page 397 and 398: National and sectoral policy review
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Page 418 and 419: 388 Salvatore Schiavo-Campo largely
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Page 434 and 435: 404 Salvatore Schiavo-Campo program
Page 436 and 437: 406 Salvatore Schiavo-Campo BOX 12.
Page 438 and 439: 408 Salvatore Schiavo-Campo In aid
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13 Budgeting in Postconflict Countr
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Budgeting in Postconflict Countries
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Structural and Design Issues The ma
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Burundi: An Encouraging Case Budget
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14 Country Case Study: Kenya alta f
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Country Case Study: Kenya 463 just
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Country Case Study: Kenya 465 curre
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Country Case Study: Kenya 467 prior
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Country Case Study: Kenya 469 forwa
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Country Case Study: Kenya 471 polic
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Country Case Study: Kenya 473 Key i
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Country Case Study: Kenya 475 Budge
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Country Case Study: Kenya 477 at wh
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Country Case Study: Kenya 479 input
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Country Case Study: Kenya 481 TABLE
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Country Case Study: Kenya 483 were
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Country Case Study: Kenya 485 budge
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Country Case Study: Kenya 487 The o
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Country Case Study: Kenya 489 docum
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Country Case Study: Kenya 491 BOX 1
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Country Case Study: Kenya 493 requi
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Country Case Study: Kenya 495 Like
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Country Case Study: Kenya 497 unusu
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Country Case Study: Kenya 499 polit
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502 Alta Fölscher Background to Re
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504 Alta Fölscher On the positive
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506 Alta Fölscher Better Access to
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508 Alta Fölscher treasury adviser
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510 Alta Fölscher 2004 January Feb
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512 Alta Fölscher emergency (in wh
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514 Alta Fölscher At the same time
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516 Alta Fölscher BOX 15.2 Examini
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518 Alta Fölscher making recommend
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520 Alta Fölscher departmental per
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522 Alta Fölscher this work is to
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524 Alta Fölscher Shortening of th
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526 Alta Fölscher develop over tim
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528 Alta Fölscher responsible for
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530 Alta Fölscher Conclusion South
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532 Alta Fölscher managerial auton
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534 Alta Fölscher The South Africa
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536 Index process flowchart analysi
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538 Index delegation of power over,
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540 Index donor agencies Africa, PE
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542 Index HIPC debt relief, budgeta
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544 Index sector hearings, 483 sequ
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546 Index PEM (public expenditure m
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548 Index Poterba, James, 31, 189
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550 Index Rosenstein-Rodan, Paul, 4
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552 Index performance budgeting, 15
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One of the easiest things in the wo
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