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

550 Index
Rosenstein-Rodan, Paul, 438
Rueben, Kim, 34
Rwagasore, Prince Louis, 453
Rwanda, 390, 431n4, 453
satisficing, 112
saving costs, ABC/M for, 226–27
savings base, 133
savings, efficiency dividends as, 266
Schiavo-Campo, Salvatore, xxii–xxiii, 3,
11, 16, 18, 53, 237, 276, 278, 322,
356, 387, 398, 422, 430n3, 431n12,
432, 433, 435, 440, 459, 460
separation of powers in budgeting, 58,
84, 283, 290–91, 522, 525
sequencing considerations in budget
reform, 398–99, 498t
sequestrations, 300
Shadbegian, Ronald J., 34
Shah, Anwar, ii, xxiii, 1, 8, 137, 144f, 177
Shen, Chunli, xx, xxiii, 8, 137
Simon, Herbert A., 111, 123
Singapore, 125
Skilling, David, 36
social cost-benefit analysis of automated
public financial management
systems, 352
Social Security funds, 64–65
South Africa, 21–23, 501–34
budget reform in, 388, 389b
cash management, 525–26
classification system, 526–28, 528t
contingency reserve, 517–18
corruption in, 390
credibility of budget, 509–10
execution of budget, 298–300, 299b,
321n10
flexibility of budget law, 524–25
forward (baseline) projections,
513–18, 516b
historical background to reforms in,
501–3
integration of intergovernmental
system and annual budget process
in, 506–8
lessons learned from, 530–34
monitoring and evaluation, 523
MTEF, 21, 238–39b, 501, 509, 510–12,
533
performance budgeting, 155t
personnel responsibilities, 522
PFMA (Public Financial Management
Act of 1999) as legislative
framework, 521–28
policy-budget link, 509–10, 512–13,
513f, 515, 517–18
preparation and approval of budget,
509–10, 510f
quality of public spending, 505–6b,
515, 516b
reporting requirements, 518–21, 523f
results of reforms in, 503–6
service delivery performance,
improving, 528–29
shortening of budget cycle, 524
strategic PFM systems, 379
South Korea, 5, 65, 102
Spain, 40
spending baselines, 133
Sri Lanka, 321n16, 459
staff. See human capital
state enterprises, 86n1
sustainability, fiscal, 256–57
Sweden
capital budgeting, 90, 91–92
contracts approach to budgeting
process, 43
efficiency dividends, 267
methods and practices in budgeting, 119
PEM (public expenditure
management) in, 387
performance budgeting, 146t, 148b,
149b, 156, 157t, 158t
strategic PFM systems, 379
Switzerland, 33, 156
Szakaly, Kristin, 34
Tanzania
automated public financial
management systems, 354n9,
355n17, 418
Burundi refugees in, 453
corruption in, 390
donor agencies, budget role of, 429