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

538 Index
delegation of power over, 2, 27
division of powers in, 58, 84
fiduciary risk in, 55
good governance and, 53–55
good institutional design, importance
of, 48–49
minimum rules of presentation and
classification, 60–61
output-oriented rules, 32–34
policy-budget link, 60
political nature of, 110–11, 150–51,
235–36
principal-agent problem, 2, 27, 28,
35–38, 117
problems associated with, 109–12
procedural rules, 34–35
stages of budgetary process, 29
types of budgetary institutions, 29
unity of budget, 55–56
Burkina Faso, 78b. See also West African
Economic and Monetary Union
Burundi
aid-financed expenditures, EBFs for, 66
corruption in, 390, 454
historical background, 453–54
MTEF, 455
postconflict country case study of,
453–57
priorities in reconstruction of budget
system, 454–57
Bush, George W., 163
business process reengineering or process
innovation vs. process change, 324,
340–41
Byaruhanga, Charles V., 462
Caiden, Naomi, 111–12, 113, 114, 115
calendar for budget preparation,
264, 265t
Cambodia, 459
Cameroon, 78b
Campos, Ed, 111, 128
Canada, 127b, 156, 157t, 158t, 190
capacity
accrual accounting, constraints on
adoption of, 196
Africa, PEM in, 412–20
performance budgeting,
administrative capacity for,
173–74
in postconflict countries, 455–57
capital budgeting, 4–6, 89–108
accounting and financial reporting,
99t, 100
accrual accounting, 189–90
arguments for and against, 103, 105–6t
conceptual framework, 92–93
current practices, 101–2
execution of, 96–100, 98–99t
historical development of, 90–92
monitoring and evaluation, 99t, 101
purpose, differing perspectives on,
102–8, 103–4t
resource allocation, 95–96, 97–98t
separate subceiling for, 267–68
structure of, 93–95, 94t
capping personnel expenditures, 301–2
cash basis accounting, 181–82, 182t, 187,
199–200n4
cash budgeting, 243, 294b, 318
cash-flow forecasting, 318, 400–401
cash management, 308–19
banking arrangements, 315
centralization of cash balances, 310–14
collection of revenues, 314–15
financial planning, 316–18
forecasting cash flows, 318, 400–401
imprest systems, 311f, 312–13
Kenya case study, 492–93
objectives of, 309
payment methods, 315
payment systems, 311f, 313–14
responsibility for, 319
South Africa case study, 525–26
treasury function, 309
TSA (treasury single account),
310–14, 311f
ceilings on expenditures, 266, 267–68,
513–18
centralized budgeting processes
cash balances, centralization of,
310–14
common pool problem and, 38–39
contracts approach to, 39, 42–44