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

Index 537
defined, 327, 328f, 354n8
Ethiopian case study (See under
Ethiopia)
failure of, 323–25
financial function of, 327–29
institutional factors, 345–47, 348–49
integration function of, 329–32
iterative (“dolphin”) approach, 326,
333, 454n5
Kenya case study, 355n10, 494–95
management function, 332
manual systems and, 331–32
modularity, 330–31
OTS (off-the-shelf) systems, 323
cost-benefit analysis, social and
financial, 352
cost issues, 336–37
customized systems generally vs.,
350–51, 351t
Ethiopian customized system vs.,
343, 344, 347, 348–49
process change, automation strategy
for, 326–27
project selection and management
factors, 351–52
risk level of, 334
system function, 332–33
time frame for implementing, 336
process change
automation strategy for, 325–33
Ethiopian strategy, 340–41
process innovation (business
process reengineering) vs.,
324, 340–41
project selection and management
factors, 351–52
risk and, 333–37, 415–16
scope, 334–35
as support vs. driver of budget reform,
323–25, 349–50
system function, 328f, 332–33
time frame for implementing,
335–36
balance of powers in budgeting, 58, 84,
283, 290–91, 522, 525
Balassone, Fabrizio, 189
banking arrangements for government
accounts, 315
bargaining in budget preparation and
approval, 246
Belgium, 35, 42, 81, 457
benchmark fiscal rules, 191–92
Benin, 78b. See also West African
Economic and Monetary Union
Bhatia, Deepak, 354n8
“black box” funds, 65–66, 248
“Black Cows,” 451
Blöndal, Jón R., 184, 187
Bolivia, 154t, 170–71
Boothe, Paul, xix, xxi, 9, 179, 199n3, 200
Bosnia and Herzegovina, 459
Botswana, 390
budget. See also subentries below as main
entries, for further information
approval, 270–76, 281. See also
preparation and approval of
budget
coverage, 3–4, 56–57, 401–2
execution, 12–14, 279–322
format
in ABC/M, 213f, 216
in Chile, 168
in South Africa, 22, 515, 516b, 518,
526–27
line-item format, 112–18, 138–39,
140t, 244–45
output or product-based, 124
program budget, 141t
methods, 6–8, 109–35
preparation, 11–12, 235–78
process, 130–31
budgeting and budgetary institutions,
xvii–xviii, 1–2, 27–35. See also more
specific entries
activities affecting but not within
scope of budget, 72–81
annuality rule, 56
balance between legal and
management functions, 31–32
comprehensiveness and its deviations,
29–31
coverage, 3–4, 56–57, 401–2
definition of budget, 57–58