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

One of the easiest things in the world to do is to spend someone else’s money, and
one of the hardest is to develop a budget process that effectively controls that
spending. The essays in Budgeting and Budgetary Institutions address the latter task
by providing an up-to-date status report of the themes and practices in the ever-changing
world of budgeting.
— Barry Anderson, Head of the Budgeting and Public Expenditures Division, Organisation for
Economic Co-operation and Development, Paris; former Deputy Director, U.S. Congressional
Budget Office
Public budgets are essentially a repetitive game, played every year by some of the
most important people in every country. Yet such a game can lead to a vicious circle
of confrontation and deceit or to a virtuous circle of cooperation and development
effectiveness. This book helps us understand what leads to such alternative paths
and how to turn the vicious circle into the virtuous.
— Mario Marcel, former Deputy Minister of Finance, Republic of Chile
Budgeting and Budgetary Institutions extends Anwar Shah’s comprehensive
and insightful series on contemporary public financial management practices
and policies to the rules and procedures that shape fiscal outcomes. It is a valuable
resource for would-be reformers of government budgeting.
— Allen Schick, Distinguished Professor of Public Policy,
University of Maryland, College Park
ISBN 0-8213-6939-3