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

540 Index
donor agencies
Africa, PEM in, 427–29
capacity building, 419b
EBFs for aid-financed expenditures,
66–67
Ethiopia’s automated public financial
management system, benign
neglect of, 345–47, 349
MDTFs and AMAs, 440–43
outside enforcement of fiscal
discipline by, 47–48
postconflict countries, agreed program
between government and donors
in, 436–37
Dorsey, Paul, 352
Dreyer-Lassen, David, 31
dual budgeting, 246–50
earmarking
for EBFs, 68–72
HIPC pro-poor spending
requirements, 250–52
EBFs. See extrabudgetary funds
efficiency dividends, 266–67
Eritrea, 345
Esfahani, Haid Salehi, 43
Ethiopia
automated public financial
management system (IBEX),
14–15, 337–52
institutional neglect, benefits of,
345–47, 348–49
lessons for developing countries
derived from, 347–52
platforms, 328f
stages in development and
implementation of, 341–45, 342t
strategy of reform approach,
337–41, 339f
building block approach to budget
reform in, 397–98b
Eritrea, war with, 345
protection of revenues from theft or
misappropriation in, 431n4
European Union (EU)
contracts approach to budgeting
process, 43
fiscal responsibility, 258
fiscal rules, focus on, 188
output-oriented rules, 33
outside enforcement of fiscal
discipline by, 47
procedural rules, 35
evaluation. See monitoring and evaluation
execution of budget, 12–14, 279–322
Africa, PEM in, 408–9
annuality rule, 295–96
appropriations management, 295–96
arrears, 307, 308b
authorization and apportionment, 281
cash budgeting, 243, 294b, 318
cash management (See cash
management)
commitment, 281–83
compliance/commitment controls,
284–88, 285b, 286–87b, 288f
delays in enactment, 296
distribution of responsibilities for,
289–95
francophone vs. anglophone systems
compliance/commitment controls,
285b, 287
distribution of responsibilities,
291–95
imprest system, 312–13
period of budget, 296
stages of budget execution, 280, 282,
284, 320n2
strengthening systems in developing
countries, 319
transfers between budget items
(virements), 297, 320n8
Kenya case study, 492–97
midyear reviews, 307–8
monitoring and evaluation, 305–8
payment, 284
payment order, 283–84, 296
performance budgeting, conditions for
successful implementation of,
171–75
period of budget, 295–96
personnel expenditures, fiscal control
of, 301–3
procurement, 303–5