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

544 Index
sector hearings, 483
sequencing considerations in budget
reform, 498t
strategic allocation of resources,
470–73
SWG (sector working group) reports,
480–83, 481t
Kettl, Donald, 146
Khemani, Pokar, 416, 417
Kiewiet, D. Roderick, 34
Kohler, Horst, 183
Kontopoulos, Yianos, 28
Kopits, George, 31
Korea, Republic of, 5, 65, 102
Korten, David, 355n31
Kpundeh, Sahr, 418
Larbi, George A., 124
Léautier, Frannie A., xvi
legal and management functions of
budget, balance between, 31–32
legislative and regulatory framework
basic budget legislation, 81–85, 85–86b
importance for budget reform in
Africa, 399–400
organic budget law, 83–85, 85–86b,
272, 273
South Africa case study, 521–28
legislature
approval of budget, role in, 270–76
delays in enactment of budget
by, 296
performance budgeting, support for,
172–73
“power of the purse,” 58, 273
transfers between budget items
(virements) requiring
authorization of, 297
Levy, Brian, 418
liabilities of government, 73–75, 74t
Lienert, Ian, 324–25, 329
Lindblom, Charles, 117
line-item (incremental) budgeting systems,
112–18, 138–39, 140t, 244–45
loan guarantees, 76–77
loans, governmental, 79–80
local governments
in fiscal framework, 257
intergovernmental system in South
Africa, 506–8
petty corruption in, 393–94
logrolling, 272
Maastricht Treaty, 258
macroeconomic framework of budget,
252–54, 466–69
Madagascar, 396–97b
Malawi
commitment control systems,
implementing, 287b
methods and practices in budgeting,
132
MTEF reform program, 420, 421b
protection of revenues from theft or
misappropriation in, 431n4
road fund, 70b
Malaysia, 8, 147, 153, 155t, 165
management and legal functions of
budget, balance between, 31–32
management by objectives, 119, 120b
management of performance and
performance budgeting, 146–48,
146t, 148b, 149b, 173–74
maximization of claims, incentive
for, 110
McNamara, Robert S., 121
MDTFs (multidonor trust funds), 440–43
medium-term expenditure frameworks
(MTEFs), 7, 127–29. See also under
specific countries
Africa, PEM in, 402–4
capacity issues, 420, 421b
co-existence with general planning
strategy, 424
defined, 128
failures of, 128–29
periodicity of budget and, 56
in postconflict countries, 440
preparation of budget, importance to,
236–42, 238–39b, 241b
process-based and information-based
mechanisms, 129, 131, 132, 133
methods and practices in budgeting, 6–8,
109–35
ABC/M (See activity-based cost
management)