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

536 Index
process flowchart analysis vs.,
231–33
productivity purposes in operational
situations, 220–21
reasons for adopting, 227–28
for saving costs, 226–27
uses of, 223–25
work-centric vs. transaction-centric
approach of, 212–14, 213f
administrative capacity for performance
budgeting, 173–74
Adugna, Abebe, 294b
Africa, public expenditure management
(PEM) in, 16–18, 382–433. See also
specific countries
accountability, 410–12
automated public financial
management systems, 414–18,
417b
balancing of objectives, 395–96,
396–98b
capacity issues, 412–20
coverage of budget, 401–2
donor agencies, role of, 427–29
execution of budget, 408–9
investment programming, 404–5,
406–7b
legislative and regulatory framework,
399–400
monitoring and evaluation, 420–27,
428b
MTEFs, 402–4
postconflict countries (See postconflict
countries, budgeting in)
preparation and approval of budget,
405–8, 424–25
principles for budget reform,
establishing, 388, 389b
priorities and sequencing
considerations, 398–99
protection of revenues from theft or
misappropriation, 388–95
revenue forecasting, 400–401
aid, agencies providing. See donor
agencies
aid-financed expenditures, EBFs for,
66–67
aid management agencies (AMAs),
442–43
Alesina, Alberto, 31
Algeria, 405, 406–7b
Allen, Richard, 64, 196, 198–99
Alt, James E., 31
AMAs (aid management agencies),
442–43
amendment of budget, 273, 274–76
Andrews, Matthew, xxi, 15, 155t, 170,
176, 177, 359, 367f, 376f,
382–83n15–18, 382n4, 383
anglophone vs. francophone systems
Africa, PEM in, 431n10
execution of budget (See under
execution of budget)
annuality rule, 56, 295–96
appropriations management, 295–96
approval of budget, 270–76, 281. See also
preparation and approval of budget
Aranson, Peter, 116
Argentina, 43
arrears, 307, 308b
Arusha Agreement of 2000, 453
Athukorala, S. Lakhsman, 185, 195–96
audit, 372, 373b, 411–12
Australia
capital budgeting, 5, 92, 101
efficiency dividends, 266–67
execution of budget, 298
methods and practices in budgeting,
127–28, 127b
monitoring and evaluation of budget
in, 426
PEM (public expenditure
management) in, 387
performance budgeting, 142–43t, 146t,
154t, 156, 157t, 158t, 160–62,
161f, 162b
Austria, 156
automated public financial management
systems, 14–15, 323–58
Africa, PEM in, 414–18, 417b
capacity issues, 414–18
cost-benefit analysis, social and
financial, 352
cost issues, 336–37