Shah Anwar (ed.) Budgeting and budgetary institutions

The International Bank for Reconstruction and Development / The World Bank, 2007. — 552 p. — (Public Sector Governance and Accountability Series). — ISBN: 0-8213-6939-3.This series will be of interest to public officials, development practitioners, students of development, and those interested in public governance in developing countries.
This volume provides a comprehensive guide to reforming budgeting and budgetary institutions. The book is divided into two parts. The first part provides a primer on budgeting and budgetary institutions. It covers budget processes, methods, and associated tools and practices. Both the traditional and modern concepts of budgeting and accounting are elaborated. In addition, implementation issues in introducing integrated financial information management systems and assessment methods for public expenditure management and financial accountability are discussed. The second part of this volume presents an overview of issues involved in prioritizing and sequencing public expenditure management in Africa.
and in postconflict countries. In addition, two case studies on budgeting are presented that cover Kenya and South Africa.
This volume represents an example of a collaborative effort by the Swedish International Development Agency and the World Bank Institute.
to further the exchange of knowledge on better practices in public expenditure management reform to improve access to public services by the poor in African and other developing countries. I hope that policy makers in developing countries will find this volume useful in their future endeavors to improve their budgetary processes and institutions.A Primer on Budgeting and Budgetary Institutions.
Budgeting Institutions for Better Fiscal Performance.
Jürgen von Hagen.
Budgeting Institutions.
Budgeting Institutions and the Principal-Agent Problem.
Budgeting Institutions and the Common Pool Problem.
The Budget and Its Coverage.
Salvatore Schiavo-Campo.
Good Governance and Public Expenditure Management.
The Meaning of Fiduciary Risk in Public Finance.
The Unity of the Budget.
Coverage, Periodicity, and Definitions.
Principles of Expenditure Policy Choices and of Budget Coverage.
Extrabudgetary Funds.
Beyond Direct Expenditure.
Basic Budget Legislation.
Capital Budgets: Theory and Practice.
A. Premchand.
Evolution.
Current Practices.
Budget Methods and Practices.
Alta Fölscher.
The Nature of the Problem.
Beyond Incrementalism: Rationality and Incentives in.
Budget Methods.A Primer on Performance Budgeting.
Anwar Shah and Chunli Shen.
Public Budgeting: Motivations for Reform.
Performance Budgeting: Basic Concepts.
Considerations in Performance Budgeting Reforms.
Why Pursue Performance Budgeting?
How to Do Performance Budgeting.
International Experiences.
Critical Conditions for Successful Implementation of.
Performance Budgeting.
Accrual Accounting in the Public Sector: Lessons for Developing Countries 179.
Paul Boothe.
Differences between Cash and Accrual Accounting in the.
Public Sector.
Accrual Accounting in OECD Countries.
Accounting Regimes and Incentives for Policy Makers.
Accrual Accounting in Developing Countries.
Lessons for Policy Makers.
Activity-Based Cost Management in the Public Sector 203.
Gary Cokins.
Activity-Based Cost Management Supports Fact-Based.
Decision Making.
Political Pressures to Hold Down Costs.
An Excessive Focus on Functions.
A Fixation on Inputs.
Removing the Blindfold: Outputs, Not Just Resources and Expenditures.
A Simple Way to Understand ABC/M.
From the Spending View to the Activity and Output View.
ABC/M Is a Cost Assignment Network.
How Do Cost Drivers Work?
Multiple-Stage ABC/M Approach.
One City’s Benefits from ABC/M.
Operational ABC/M for Productivity.
But Our Department Does Not Have Outputs.
ABC/M Uses (and Some Pitfalls).
Multiple Views of Costs Are Empowering.
Realizing True Cost Savings or Future Cost Avoidance.
Why Change Now?
Budget Preparation and Approval.
Salvatore Schiavo-Campo.
Three Prerequisites for Budget Preparation.
Bad Practices in Budget Preparation.
The Budget Preparation Process.
Division of Roles and Responsibilities: Finance and Planning.
Budget Approval and the Role of the Legislature.
Budget Execution.
Daniel Tommasi.
The Budget Execution Cycle.
Controlling Compliance in Budget Execution.
Managing and Monitoring Budget Execution.
Cash Management.
Strengthening African Budget Execution Systems.
Automating Public Financial Management in Developing Countries.
Stephen B. Peterson.
An Automation Strategy for Process Change.
A Risk Management Framework for Financial Information Systems.
The Ethiopian Financial Reform: A Case Study.
Lessons for Developing Countries.
A Concluding Word.
What Would an Ideal Public Finance Management System Look Like?
Matthew Andrews.
Basics of the PEFA Indicator Set.
PFM Complexity: Process Multiplicity and Interaction.
PFM Complexity: Role-Player Multiplicity and Role-Player Interaction.
PFM Complexity: Goal Multiplicity and Implications for the “Look” of PFM Systems.
Moving Ahead: Toward a Full Response for the G.
Reforming Public Expenditure Management in Developing Countries: The African Case.
Strengthening Public Expenditure Management in Africa: Criteria, Priorities, and Sequencing.
Salvatore Schiavo-Campo.
Protect the Money.
Balance the Objectives.
Reform Priorities and Sequencing in the Various Aspects of PEM.
Capacity: The Missing Link.
Fostering Performance Orientation in Budgeting.
Lessons of International Experience.
Introducing Monitoring and Evaluation.
The Role of Donors.
A Concluding Word.
Budgeting in Postconflict Countries.
Salvatore Schiavo-Campo.
No Aid without a Program, No Program without a Budget.
Selecting Reconstruction Expenditure Priorities.
Budgeting and Managing External Assistance.
Assembling a Government Budget in Postconflict Situations.
Burundi: An Encouraging Case.
A Concluding Word.
Country Case Study: Kenya.
Alta Fölscher.
A History of Budget Reforms.
The New Reforms: Introduction of an MTEF.
Milestones and Remaining Challenges.Country Case Study: South Africa.
Alta Fölscher.
Background to Reforms.
Reform Outcomes.
Reform of the Budget System.