Budgeting and Budgetary Institutions

Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on performance budgeting; accrual accounting in the public sector -- lessons for developing countries; activity-based cost management in the public sector; budget preparation and approval; budget execution; automating public financial management in developing countries; what would an ideal public finance management system look like; strengthening public expenditure management Africa -- criteria, priorities, and sequencing; budgeting in post-conflict countries; country case study -- Kenya; and country case study -- South Africa.

Bibliographic Details

Main Author:	Shah, Anwar
Format:	Publication biblioteca
Language:	English en_US
Published:	Washington, DC : World Bank 2007
Subjects:	ACCOUNTABILITY, MEDIUM-TERM EXPENDITURE FRAMEWORK, MINISTRY OF FINANCE, MONETARY UNION, NATIONAL EXPENDITURE, NATURAL RESOURCES, NET WORTH, ORGANIC BUDGET LAW, ORGANIZATIONAL STRUCTURE, OUTCOME BUDGETING, PERFORMANCE ACCOUNTABILITY, PERFORMANCE BUDGETING, PERFORMANCE IMPROVEMENT, PERFORMANCE IN SERVICE DELIVERY, PERFORMANCE MANAGEMENT, PERFORMANCE ORIENTATION, POLITICIANS, POVERTY ALLEVIATION, POVERTY REDUCTION, PRINCIPAL-AGENT, PRINCIPAL-AGENT PROBLEM, PRIVATE MARKET, PROGRAM ASSESSMENT, PROGRAM ASSESSMENT RATING TOOL, PROVINCIAL GOVERNMENT, PRUDENT FISCAL MANAGEMENT, PUBLIC, PUBLIC ACCOUNTABILITY, PUBLIC ADMINISTRATION, PUBLIC BUDGETING, PUBLIC DEBT, PUBLIC ECONOMICS, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE ANALYSIS, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC EXPENDITURE MANAGEMENT REFORM, PUBLIC EXPENDITURE REVIEW, PUBLIC EXPENDITURE TRACKING, PUBLIC FINANCE, PUBLIC FINANCE MANAGEMENT, PUBLIC FINANCES, PUBLIC FINANCIAL ACCOUNTABILITY, PUBLIC FINANCIAL MANAGEMENT, PUBLIC FUNDS, PUBLIC HEALTH, PUBLIC INVESTMENT, PUBLIC INVESTMENT PROGRAM, PUBLIC MANAGEMENT, PUBLIC OFFICIALS, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTABILITY, PUBLIC SECTOR MANAGEMENT, PUBLIC SERVICE, PUBLIC SERVICES, QUALITY OF PUBLIC SPENDING, REFORM PRIORITIES, REFORM PROGRAM, REFORM PROJECT, REGIONAL ADMINISTRATION, RESOURCE ACCOUNTING, REVENUE EARMARKING, RISK MANAGEMENT, ROAD FUND, ROAD FUNDS, ROAD MAINTENANCE, SAVINGS, SECTOR PROGRAMS, SERVICE DELIVERY, SERVICE PROVISION, SOCIAL CHOICES, SOCIAL EQUITY, SOCIAL SECURITY, STRATEGIC PLANS, STRUCTURE OF GOVERNMENT, SUPREME AUDIT INSTITUTIONS, TAX, TAX EXPENDITURES, TAXPAYERS, TRANSFER PAYMENTS,
Online Access:	http://documents.worldbank.org/curated/en/2007/01/7717236/budgeting-budgetary-institutions http://hdl.handle.net/10986/6667
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