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

Index 539
delegation approach to, 39–42, 44
outside enforcement of fiscal
discipline, 47–48
parliamentary systems, 44–46
presidential systems, 46
state enterprises and, 86n1
Chad, 390, 419–20b
checks and balances in budgeting, 58, 84,
283, 290–91, 522, 525
Chile
capital budgeting, 5, 101
monitoring and evaluation of budget
process, 432n20
performance budgeting, 151, 154t,
165–68, 167b
China, 5–6, 102, 355n15
Cicero, 189
citizen support for and engagement in
performance budgeting, 173
classification systems
Kenya case study, 485–86, 488
minimum rules of, 60–61
South Africa case study, 526–28, 528t
Cokins, Gary, xxi–xxii, 10, 203, 233
Collier, Paul, 440
common pool problem, 2, 27–28, 38–48
in centralized vs. fragmented
budgeting processes, 38–39
contracts approach to budgeting
process and, 39, 42–44
delegation approach to budgeting
process and, 39–42, 44
outside enforcement of fiscal
discipline, 47–48
parliamentary systems, 44–46
presidential systems, 46
competition and principal-agent
problem, 35–38
comprehensiveness of budgetary process,
29–31, 490–92, 491b
conflict avoidance mechanisms in budget
preparation and approval, 246
Congo, Democratic Republic of, 390
contingency reserve in South Africa,
517–18
contracts approach to budgeting process,
39, 42–44, 149b, 425
core-noncore approach to preparation
and approval of budget, 243–44
corruption, 390–95, 415–16
cost-benefit analysis of automated
public financial management
systems, 352
cost of performance budgeting
reform, 175
costing systems, 203, 488–89. See also
activity-based cost management
counterpart funds, 66–67
coverage of budget, 3–4, 56–57, 401–2
Craig,Jon,31
credibility of budget, 257–58, 509–10
current budgets
balance or surplus requirements, 258
capital budgets, 91, 93, 101
dual budgeting, 246, 250
in Africa, 407, 419b
inadequate, 267
output-oriented rules, 33, 34
customs, corruption in, 392–93
Dean, Peter N., 119
deficit, 255
deficit elimination rules, 193–95
delays in enactment of budget, 296
delegation approach to budgeting
process, 39–42, 44
Democratic Republic of Congo, 390
Denmark
capital budgeting, 5, 102
contracts approach to budgeting
process, 43
performance budgeting, 148b, 156,
157t, 158t, 174
Dezhbakhsh, Hashem, 116
Diamond, Jack, 416, 417
Dinh, Hinh T., 294b
division of powers in budgeting, 58, 84,
283, 290–91, 522, 525
documentation. See reporting
“dolphin” or iterative approach to
automated public financial
management systems, 326,
333, 454n5
Donaldson, Andrew, 531