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

548 Index
Poterba, James, 31, 189
“power of the purse,” 58, 273
PPB (planning-programming-budgeting)
system, 118, 120b, 121–22, 139, 140t
Pradhan, Sanjay, 111, 128
predictability, 54
Premchand, A., xxii, 4, 6, 89, 108,
122, 135
preparation and approval of budget,
11–12, 235–78
Africa, PEM in, 405–8, 424–25
amendment of budget, 273, 274–76
bargaining in, 246, 263
bottom-up stage, 262–63
calendar for, 264, 265t
capital expenditure, separate
subceiling for, 267–68
ceilings on expenditures, 266, 267–68,
513–18
conflict avoidance mechanisms, 246
consultation and feedback, 264–66
core-noncore approach, 243–44
credibility of projections, 257–58
dual budgeting, 246–50
early decisions, need for, 242–44
efficiency dividends, 266–67
execution of budget and, 281
finance and planning ministries,
separation or merger of, 249–50,
268–70
fiscal framework, 254–57
fiscal responsibility, 258–60, 259b
hard expenditure constraints, need
for, 244
HIPC pro-poor spending
requirements, earmarking
expenditures for, 250–52
incremental line-item budgeting,
244–45
Kenya case study, 473–75, 484–85,
487–89
leadership and staff roles in, 260–63
legislative role in approval of budget,
270–76
macroeconomic framework, 252–54
medium-term perspective, importance
of, 236–42, 238–39b, 241b
monitoring and evaluation linked to,
424–25
open-ended processes, 245
reallocations, 274–76
review, negotiation, and iteration
stage, 263
South Africa case study, 509–10, 510f
stages of, 260–63
top-down stage, 261–62
preshipment import inspection (PSI),
393
presidential systems, budgeting processes
for, 46
principal-agent problem, 2, 27, 28,
35–38, 117
priorities
Africa, PEM in, 398–99
Kenya case study, 488–89, 498
in postconflict countries, 437–40
private sector
accrual accounting in, 180, 185–86
public vs. private sector budgeting,
109–10
procedures. See methods and practices in
budgeting
process-based mechanisms, 130–31
process change and automated public
financial management systems
Ethiopian strategy, 340–41
process innovation (business process
reengineering) vs, 324, 340–41
strategy for, 325–33
process flowchart analysis vs. ABC/M,
231–33
process innovation or business process
reengineering vs. process change,
324, 340–41
procurement, 303–5, 391–92
productivity, operational ABC/M for,
220–21
program budgeting systems, 119–21,
120b, 139, 140t, 141–42t
protection of revenues from theft or
misappropriation, 388–95,
443–45
PSI (preshipment import inspection),
393