- 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 58 and 59: 28 Jürgen von Hagen groups in soci
- Page 60 and 61: 30 Jürgen von Hagen The first devi
- Page 62 and 63: 32 Jürgen von Hagen its function a
- Page 64 and 65: 34 Jürgen von Hagen One way to add
- Page 66 and 67: 36 Jürgen von Hagen for competing
- Page 68 and 69: 38 Jürgen von Hagen elections, opp
- Page 70 and 71: 40 Jürgen von Hagen a spending min
- Page 72 and 73: 42 Jürgen von Hagen An allocation
- Page 74 and 75: 44 Jürgen von Hagen Delegation, Co
- Page 76 and 77: 46 Jürgen von Hagen agreement duri
- Page 78 and 79: 48 Jürgen von Hagen fiscal targets
- Page 80 and 81: 50 Jürgen von Hagen Eichengreen, B
- Page 83 and 84: 2 The Budget and Its Coverage SALVA
- Page 85 and 86: African countries can meet all aspe
- Page 87 and 88: The Budget and Its Coverage 57 repr
- Page 89 and 90: The Budget and Its Coverage 59 The
- Page 91 and 92: The Budget and Its Coverage 61 of t
- Page 93 and 94: The Budget and Its Coverage 63 Tra
- Page 95 and 96: The Budget and Its Coverage 65 The
- Page 97 and 98: The Budget and Its Coverage 67 Expe
- Page 99 and 100: The Budget and Its Coverage 69 BOX
- Page 101 and 102: The Budget and Its Coverage 71 As m
- Page 103 and 104: The Budget and Its Coverage 73 and
- Page 105 and 106:
The Budget and Its Coverage 75 cont
- Page 107 and 108:
The Budget and Its Coverage 77 reci
- Page 109 and 110:
The Budget and Its Coverage 79 shou
- Page 111 and 112:
The Budget and Its Coverage 81 exam
- Page 113 and 114:
Therefore, only the most fundamenta
- Page 115 and 116:
The Budget and Its Coverage 85 Con
- Page 117 and 118:
The Budget and Its Coverage 87 2. T
- Page 119 and 120:
3 Capital Budgets: Theory and Pract
- Page 121 and 122:
Capital Budgets: Theory and Practic
- Page 123 and 124:
Capital Budgets: Theory and Practic
- Page 125 and 126:
Capital Budgets: Theory and Practic
- Page 127 and 128:
Capital Budgets: Theory and Practic
- Page 129 and 130:
Capital Budgets: Theory and Practic
- Page 131 and 132:
Evaluation Capital Budgets: Theory
- Page 133 and 134:
Capital Budgets: Theory and Practic
- Page 135 and 136:
Capital Budgets: Theory and Practic
- Page 137 and 138:
Capital Budgets: Theory and Practic
- Page 139 and 140:
4 Budget Methods and Practices alta
- Page 141 and 142:
Budget Methods and Practices 111 is
- Page 143 and 144:
Budget Methods and Practices 113 to
- Page 145 and 146:
Budget Methods and Practices 115 ne
- Page 147 and 148:
Budget Methods and Practices 117 fo
- Page 149 and 150:
Budget Methods and Practices 119 we
- Page 151 and 152:
Budget Methods and Practices 121 De
- Page 153 and 154:
Budget Methods and Practices 123 co
- Page 155 and 156:
Budget Methods and Practices 125 TA
- Page 157 and 158:
Budget Methods and Practices 127 BO
- Page 159 and 160:
Budget Methods and Practices 129 ab
- Page 161 and 162:
Budget Methods and Practices 131 sy
- Page 163 and 164:
Budget Methods and Practices 133 of
- Page 165:
Budget Methods and Practices 135 Ho
- Page 168 and 169:
138 Anwar Shah and Chunli Shen Publ
- Page 170 and 171:
140 Anwar Shah and Chunli Shen TABL
- Page 172 and 173:
142 Anwar Shah and Chunli Shen TABL
- Page 174 and 175:
144 Anwar Shah and Chunli Shen Out
- Page 176 and 177:
146 Anwar Shah and Chunli Shen rath
- Page 178 and 179:
148 Anwar Shah and Chunli Shen cost
- Page 180 and 181:
150 Anwar Shah and Chunli Shen Info
- Page 182 and 183:
152 Anwar Shah and Chunli Shen mana
- Page 184 and 185:
154 TABLE 5.5 Implementation of Per
- Page 186 and 187:
156 Anwar Shah and Chunli Shen Perf
- Page 188 and 189:
158 TABLE 5.6 (continued) B. Are no
- Page 190 and 191:
160 Anwar Shah and Chunli Shen and
- Page 192 and 193:
162 Anwar Shah and Chunli Shen BOX
- Page 194 and 195:
164 Anwar Shah and Chunli Shen BOX
- Page 196 and 197:
166 Anwar Shah and Chunli Shen Cont
- Page 198 and 199:
168 Anwar Shah and Chunli Shen Over
- Page 200 and 201:
170 Anwar Shah and Chunli Shen deve
- Page 202 and 203:
172 Anwar Shah and Chunli Shen perf
- Page 204 and 205:
174 Anwar Shah and Chunli Shen and
- Page 206 and 207:
176 Anwar Shah and Chunli Shen Refe
- Page 208 and 209:
178 Anwar Shah and Chunli Shen Wang
- Page 210 and 211:
180 Paul Boothe adopting a modified
- Page 212 and 213:
182 Paul Boothe TABLE 6.1 Cash Acco
- Page 214 and 215:
184 Paul Boothe One of the leading
- Page 216 and 217:
186 Paul Boothe and are well served
- Page 218 and 219:
188 Paul Boothe Accrual accounting
- Page 220 and 221:
190 Paul Boothe accounting, includi
- Page 222 and 223:
192 Paul Boothe available for other
- Page 224 and 225:
194 Paul Boothe Although the optima
- Page 226 and 227:
196 Paul Boothe transitional countr
- Page 228 and 229:
198 Paul Boothe The review of the l
- Page 230 and 231:
200 Paul Boothe focuses on the acco
- Page 233 and 234:
7 Activity-Based Cost Management in
- Page 235 and 236:
Activity-Based Cost Management in t
- Page 237 and 238:
Activity-Based Cost Management in t
- Page 239 and 240:
Activity-Based Cost Management in t
- Page 241 and 242:
Activity-Based Cost Management in t
- Page 243 and 244:
Products or citizens Activity-Based
- Page 245 and 246:
Activity-Based Cost Management in t
- Page 247 and 248:
Activity-Based Cost Management in t
- Page 249 and 250:
Activity-Based Cost Management in t
- Page 251 and 252:
Activity-Based Cost Management in t
- Page 253 and 254:
Activity-Based Cost Management in t
- Page 255 and 256:
Activity-Based Cost Management in t
- Page 257 and 258:
Activity-Based Cost Management in t
- Page 259 and 260:
Resources Activity-Based Cost Manag
- Page 261 and 262:
Activity-Based Cost Management in t
- Page 263:
Activity-Based Cost Management in t
- Page 266 and 267:
236 Salvatore Schiavo-Campo confine
- Page 268 and 269:
238 Salvatore Schiavo-Campo reflect
- Page 270 and 271:
240 Salvatore Schiavo-Campo past th
- Page 272 and 273:
242 Salvatore Schiavo-Campo often r
- Page 274 and 275:
244 Salvatore Schiavo-Campo applied
- Page 276 and 277:
246 Salvatore Schiavo-Campo Excessi
- Page 278 and 279:
248 Salvatore Schiavo-Campo is some
- Page 280 and 281:
250 Salvatore Schiavo-Campo the inv
- Page 282 and 283:
252 Salvatore Schiavo-Campo Genera
- Page 284 and 285:
254 Salvatore Schiavo-Campo In this
- Page 286 and 287:
256 Salvatore Schiavo-Campo necessa
- Page 288 and 289:
258 Salvatore Schiavo-Campo In othe
- Page 290 and 291:
260 Salvatore Schiavo-Campo total r
- Page 292 and 293:
262 Salvatore Schiavo-Campo all rel
- Page 294 and 295:
264 Salvatore Schiavo-Campo A suita
- Page 296 and 297:
266 Salvatore Schiavo-Campo noted,
- Page 298 and 299:
268 Salvatore Schiavo-Campo present
- Page 300 and 301:
270 Salvatore Schiavo-Campo Monito
- Page 302 and 303:
272 Salvatore Schiavo-Campo governm
- Page 304 and 305:
274 Salvatore Schiavo-Campo Strong
- Page 306 and 307:
276 Salvatore Schiavo-Campo The sit
- Page 308 and 309:
278 Salvatore Schiavo-Campo IMF (In
- Page 310 and 311:
280 Daniel Tommasi The Budget Execu
- Page 312 and 313:
282 Daniel Tommasi recognized. The
- Page 314 and 315:
284 Daniel Tommasi payment. In the
- Page 316 and 317:
286 Daniel Tommasi BOX 9.2 Implemen
- Page 318 and 319:
288 Daniel Tommasi Legislature’s
- Page 320 and 321:
290 Daniel Tommasi the budget depar
- Page 322 and 323:
292 Daniel Tommasi authorizing and
- Page 324 and 325:
294 Daniel Tommasi appropriations.
- Page 326 and 327:
296 Daniel Tommasi Because capital
- Page 328 and 329:
298 Daniel Tommasi be delayed becau
- Page 330 and 331:
300 Daniel Tommasi addition, the Tu
- Page 332 and 333:
302 Daniel Tommasi Several industri
- Page 334 and 335:
304 Daniel Tommasi Major multinatio
- Page 336 and 337:
306 Daniel Tommasi to follow up acc
- Page 338 and 339:
308 Daniel Tommasi BOX 9.5 Where Ar
- Page 340 and 341:
310 Daniel Tommasi Centralization o
- Page 342 and 343:
312 Daniel Tommasi —Spending unit
- Page 344 and 345:
314 Daniel Tommasi If compliance is
- Page 346 and 347:
316 Daniel Tommasi In-Year Financia
- Page 348 and 349:
318 Daniel Tommasi administration d
- Page 350 and 351:
320 Daniel Tommasi a two-pronged ap
- Page 352 and 353:
322 Daniel Tommasi National Treasur
- Page 354 and 355:
324 Stephen B. Peterson that they w
- Page 356 and 357:
326 Stephen B. Peterson fail or und
- Page 358 and 359:
328 Stephen B. Peterson Integrated
- Page 360 and 361:
330 Stephen B. Peterson (for exampl
- Page 362 and 363:
332 Stephen B. Peterson IFMISs. A s
- Page 364 and 365:
334 Stephen B. Peterson The pervers
- Page 366 and 367:
336 Stephen B. Peterson developing
- Page 368 and 369:
338 Stephen B. Peterson limited cap
- Page 370 and 371:
340 Stephen B. Peterson introduced
- Page 372 and 373:
342 Stephen B. Peterson by having r
- Page 374 and 375:
344 Stephen B. Peterson and BDA sys
- Page 376 and 377:
346 Stephen B. Peterson of the foun
- Page 378 and 379:
348 Stephen B. Peterson The example
- Page 380 and 381:
350 Stephen B. Peterson Because IT
- Page 382 and 383:
352 Stephen B. Peterson solution is
- Page 384 and 385:
354 Stephen B. Peterson 6. Best pra
- Page 386 and 387:
356 Stephen B. Peterson 32. The XBR
- Page 388 and 389:
358 Stephen B. Peterson Varon, Elan
- Page 390 and 391:
360 Matthew Andrews for measurement
- Page 392 and 393:
362 Matthew Andrews BOX 11.1 PEFA
- Page 394 and 395:
364 Matthew Andrews The 28 indicato
- Page 396 and 397:
366 Matthew Andrews with these weak
- Page 398 and 399:
368 Matthew Andrews This dichotomou
- Page 400 and 401:
370 Matthew Andrews about the links
- Page 402 and 403:
372 Matthew Andrews National policy
- Page 404 and 405:
374 Matthew Andrews vital issue. An
- Page 406 and 407:
376 Matthew Andrews Level 0. Inform
- Page 408 and 409:
378 Matthew Andrews Level 0. Inform
- Page 410 and 411:
380 Matthew Andrews highest PEFA sc
- Page 412 and 413:
382 Matthew Andrews 2. More than 20
- Page 415:
P A R T Two Reforming Public Expend
- Page 418 and 419:
388 Salvatore Schiavo-Campo largely
- Page 420 and 421:
390 Salvatore Schiavo-Campo it; and
- Page 422 and 423:
392 Salvatore Schiavo-Campo systema
- Page 424 and 425:
394 Salvatore Schiavo-Campo greater
- Page 426 and 427:
396 Salvatore Schiavo-Campo eligibi
- Page 428 and 429:
398 Salvatore Schiavo-Campo of devo
- Page 430 and 431:
400 Salvatore Schiavo-Campo Subsequ
- Page 432 and 433:
402 Salvatore Schiavo-Campo allocat
- 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
- Page 440 and 441:
410 Salvatore Schiavo-Campo Account
- Page 442 and 443:
412 Salvatore Schiavo-Campo complia
- Page 444 and 445:
414 Salvatore Schiavo-Campo and enf
- Page 446 and 447:
416 Salvatore Schiavo-Campo enough
- Page 448 and 449:
418 Salvatore Schiavo-Campo study).
- Page 450 and 451:
420 Salvatore Schiavo-Campo using a
- Page 452 and 453:
422 Salvatore Schiavo-Campo literat
- Page 454 and 455:
424 Salvatore Schiavo-Campo budgeta
- Page 456 and 457:
426 Salvatore Schiavo-Campo By Obje
- Page 458 and 459:
428 Salvatore Schiavo-Campo BOX 12.
- Page 460 and 461:
430 Salvatore Schiavo-Campo and wit
- Page 462 and 463:
432 Salvatore Schiavo-Campo 14. The
- Page 465 and 466:
13 Budgeting in Postconflict Countr
- Page 467 and 468:
Budgeting in Postconflict Countries
- Page 469 and 470:
Budgeting in Postconflict Countries
- Page 471 and 472:
Structural and Design Issues The ma
- Page 473 and 474:
Budgeting in Postconflict Countries
- Page 475 and 476:
Budgeting in Postconflict Countries
- Page 477 and 478:
Budgeting in Postconflict Countries
- Page 479 and 480:
Budgeting in Postconflict Countries
- Page 481 and 482:
Budgeting in Postconflict Countries
- Page 483 and 484:
Burundi: An Encouraging Case Budget
- Page 485 and 486:
Budgeting in Postconflict Countries
- Page 487 and 488:
Budgeting in Postconflict Countries
- Page 489 and 490:
Budgeting in Postconflict Countries
- Page 491 and 492:
14 Country Case Study: Kenya alta f
- Page 493 and 494:
Country Case Study: Kenya 463 just
- Page 495 and 496:
Country Case Study: Kenya 465 curre
- Page 497 and 498:
Country Case Study: Kenya 467 prior
- Page 499 and 500:
Country Case Study: Kenya 469 forwa
- Page 501 and 502:
Country Case Study: Kenya 471 polic
- Page 503 and 504:
Country Case Study: Kenya 473 Key i
- Page 505 and 506:
Country Case Study: Kenya 475 Budge
- Page 507 and 508:
Country Case Study: Kenya 477 at wh
- Page 509 and 510:
Country Case Study: Kenya 479 input
- Page 511 and 512:
Country Case Study: Kenya 481 TABLE
- Page 513 and 514:
Country Case Study: Kenya 483 were
- Page 515 and 516:
Country Case Study: Kenya 485 budge
- Page 517 and 518:
Country Case Study: Kenya 487 The o
- Page 519 and 520:
Country Case Study: Kenya 489 docum
- Page 521 and 522:
Country Case Study: Kenya 491 BOX 1
- Page 523 and 524:
Country Case Study: Kenya 493 requi
- Page 525 and 526:
Country Case Study: Kenya 495 Like
- Page 527 and 528:
Country Case Study: Kenya 497 unusu
- Page 529:
Country Case Study: Kenya 499 polit
- Page 532 and 533:
502 Alta Fölscher Background to Re
- Page 534 and 535:
504 Alta Fölscher On the positive
- Page 536 and 537:
506 Alta Fölscher Better Access to
- Page 538 and 539:
508 Alta Fölscher treasury adviser
- Page 540 and 541:
510 Alta Fölscher 2004 January Feb
- Page 542 and 543:
512 Alta Fölscher emergency (in wh
- Page 544 and 545:
514 Alta Fölscher At the same time
- Page 546 and 547:
516 Alta Fölscher BOX 15.2 Examini
- Page 548 and 549:
518 Alta Fölscher making recommend
- Page 550 and 551:
520 Alta Fölscher departmental per
- Page 552 and 553:
522 Alta Fölscher this work is to
- Page 554 and 555:
524 Alta Fölscher Shortening of th
- Page 556 and 557:
526 Alta Fölscher develop over tim
- Page 558 and 559:
528 Alta Fölscher responsible for
- Page 560 and 561:
530 Alta Fölscher Conclusion South
- Page 562 and 563:
532 Alta Fölscher managerial auton
- Page 564 and 565:
534 Alta Fölscher The South Africa
- Page 566 and 567:
536 Index process flowchart analysi
- Page 568 and 569:
538 Index delegation of power over,
- Page 570 and 571:
540 Index donor agencies Africa, PE
- Page 572 and 573:
542 Index HIPC debt relief, budgeta
- Page 574 and 575:
544 Index sector hearings, 483 sequ
- Page 576 and 577:
546 Index PEM (public expenditure m
- Page 578 and 579:
548 Index Poterba, James, 31, 189
- Page 580 and 581:
550 Index Rosenstein-Rodan, Paul, 4
- Page 582:
552 Index performance budgeting, 15
- Page 588:
One of the easiest things in the wo