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

Index 541
reporting requirements, 305–7
revisions, 300–301
separation of powers and duties,
290–91
sequestrations, 300
stages in, 280–84
strengthening systems in developing
countries, 319–20
transfers between budget items
(virements), 296–300, 299b, 320n8
treasury function, 309
verification, 283
executive, legislative “power of the purse”
over, 58, 273
external audit, 372, 373b, 411–12
external enforcement of fiscal discipline,
47–48
extrabudgetary funds (EBFs), 3–4, 61–72
defined, 61
methods and practices for handling,
63–64
problems posed by, 62–63
reasons for creating, 61–62
sources of financing for, 68–72
types of, 64–68
Fatás, Antonio, 34
fiduciary risk in public finance, 55
finance ministries
EBFs held by, 65
execution of budget, distribution of
responsibilities for, 289–90
fiscal control of personnel
expenditures, 302–3
function of, 269–70
planning ministry, separation from or
merger with, 249–50, 268–70,
271f, 470–71
postconflict countries, screening
expenditure proposals in, 452
Finland, 156, 157t, 158t
fiscal framework of budget, 254–57
fiscal responsibility, 258–60, 259b
fiscal rules, interaction of accounting
regimes with, 188–95
fiscal sustainability/vulnerability,
assessing, 256–57
flexibility of budget law in South Africa,
524–25
Fölscher, Alta, xx, xxii, 6, 19, 109, 134,
239b, 277, 389b, 433, 461, 499,
501, 534
format of budget
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
formulas, use of, 508
France
Burundi, postconflict reconstruction
of, 457
delegation approach to budgeting
process, 39, 40
execution of budget in, 291, 321n9
legislative role in approval of budget,
272
performance budgeting, 156, 157t,
158t
tax expenditure reporting, 81
Franco, Daniele, 189
francophone vs. anglophone systems
Africa, PEM in, 431n10
execution of budget (See under
execution of budget)
G8 (Group of Eight) call for PFM code,
359, 361, 381
Gall, John, 325
The Gambia, 431n4
Germany
delegation approach to budgeting
process, 40, 42
legislative role in approval of
budget, 273
output-oriented rules, 33
performance budgeting, 156, 157t, 158t
strategic PFM systems, 379
Ghana
automated public financial
management system, 331