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

546 Index
PEM (public expenditure
management) in, 387
performance budgeting, 8, 146t, 147,
148b, 149b, 154t, 156–60,
157t, 158t
strategic PFM systems, 379
NGOs (nongovernmental organizations),
427, 451, 458
Nigeria, 352, 390, 431n4
nongovernmental organizations (NGOs),
427, 451, 458
nonproject technical assistance in
postconflict countries, 447–48
Norway, 156, 157t, 158t, 174
NPM (New Public Management),
124–26, 125t, 126t, 388
OECD (Organisation for Economic
Co-operation and Development),
127b, 179, 182–84, 326
off-the-shelf (OTS) systems. See under
automated public financial
management systems
open-ended budget preparation
processes, 245
operating budget, 123
operational ABC/M for productivity,
220–21
organic budget law, 83–85, 85–86b,
272, 273
Organisation for Economic Co-operation
and Development (OECD), 127b,
179, 182–84, 326
OTS (off-the-shelf) systems. See under
automated public financial
management systems
outcome budgeting, 160–62, 162b
output budgeting, 120b
output-oriented rules, 32–34
output-outcome budgeting, 398b
output-purchase budgeting, 120b
outside enforcement of fiscal discipline,
47–48
parallel budgets, 65–66
parliamentary systems, budgeting
processes for, 44–46
participation, 54–55
participatory budgeting, 54–55, 437,
466, 491b
PAYGO, 273, 277n8
payment
execution of budget, as stage in, 284
methods, 315
systems, 311f, 313–14
payment order stage in execution of
budget, 283–84, 296
PEFA (Public Expenditure and Financial
Accountability) indicators. See
under public finance management
(PFM) systems
PEM (public expenditure management)
in Africa. See Africa, public
expenditure management (PEM) in
performance budgeting, 8–9, 137–78
accounting systems for, 174–75
administrative capacity for, 173–74
advantages of, 151–53
basic concepts behind, 143–45
citizen support for and engagement
in, 173
compared to other systems, 140t
conditions for successful
implementation, 171–75
cost of reform, 175
defined, 120b
example of, 142–43t
information technology requirements,
174
international experiences in, 153–71,
154–55t (See also under specific
countries)
in developing countries, 165–71
in industrial countries, 156–65,
157–59t
key issues in, 124
legislative support for, 172–73
limitations of, 150–51
management of performance, 146–48,
146t, 148b, 149b, 173–74
measurement of performance, 145–46
NPM (New Public Management),
124–26, 125t, 126t
in OECD countries, 127b