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

Index 545
change factors influencing, 124, 125t
comparison of features, 140t
EBFs, 63–64
incremental line-item systems, 112–18,
138–39, 140t
information-based mechanisms,
131–33
key definitions, 120b
management by objectives, 119, 120b
minimum rules of presentation and
classification, 60–61
MTEFs (See medium-term
expenditure frameworks)
new policy proposal base, 133
NPM (New Public Management),
124–26, 125t, 126t
performance (results-oriented)
budgeting (See performance
budgeting)
PERs (public expenditure reviews),
131–32, 479–80
PPB (planning-programmingbudgeting)
system, 118, 120b,
121–22, 139, 140t
problems associated with, 109–12
procedural rules, 34–35
process-based mechanisms, 130–31
program budgeting systems, 119–21,
120b, 139, 140t, 141–42t
rational model, 117–18
savings base, 133
spending baselines, 133
zero-based budgeting, 118, 122–23,
139
midyear reviews of budget execution,
307–8
ministerial public expenditure reviews
(MPERs)
Kenya, 475–79, 476–77b, 478b
Tanzania, 20
ministries of finance. See finance
ministries
ministries of planning
finance ministries, separation from or
merger with, 249–50, 268–70, 271f,
470–71
postconflict countries, screening
expenditure proposals in, 452
misappropriation or theft, protection of
revenues from, 388–95
modularity in automated systems, 330–31
monitoring and evaluation
ABC/M used for, 224–25
Africa, PEM in, 420–27, 428b
audits, 372, 373b, 411–12
capital budgeting procedures, 99t, 101
execution of budget, 305–8
of fiscal sustainability/vulnerability,
256–57
in-house vs. outsourced, 426–27
by objectives vs. results, 426
performance budgeting, measurement
of performance in, 145–46
preparation and approval of budget
linked to, 424–25
South Africa case study, 523
steps for introducing, 423–34
timing of, 425
more strategic practices (MSP) indicators
for PFM systems, 379–80
Morocco, 82b, 264, 265t, 422, 432n17
Mozambique, 425, 459
MPERs. See ministerial public
expenditure reviews
MSP (more strategic practices) indicators
for PFM systems, 379–80
MTEFs. See medium-term expenditure
frameworks
multidonor trust funds (MDTFs), 440–43
multiyear budgets, absence of, 56
Myers, Bernard, 294b
Ndadaye, Melchior, 453
needs assessment in postconflict
countries, 444–45
Netherlands, 37–38, 42, 156, 157t, 158t
new policy proposal base, 133
New Public Management (NPM),
124–26, 125t, 126t, 388
New Zealand
capital budgeting, 5, 92, 101
fiscal responsibility rules, 258
methods and practices in budgeting,
119, 125, 127b
parliamentary systems, budgeting
processes for, 45