Budget and Control: Reforming the Public Sector in Latin America
Inter-American Development Bank, 1998 - Business & Economics - 438 pages
New methods of public management are transforming the structure of modern governments. These methods, sometimes called managerialism, essentially adapt private sector management principles and practices to the public sector. Although in theory Latin American governments prepare their budgets according to programs, for the most part they are still input-based--focused mainly on what the state plans to purchase. This approach should be replaced either by output-based budgeting, a system geared towards goods and services to be provided by the state, or by results budgeting, which focuses on what the state proposes to accomplish. Budget and Control examines the institutional arrangements required for the countries of the region to reform their budget and control systems. The book is based on two decades of reform experience in the leading countries in the field of budget preparation, evaluation and control, with case studies of six Latin American countries. Public officials and policymakers working with budgets, as well as students of development economics, will find this book a valuable tool.
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Part II The Experience of Industrialized Countries
Part III The Experience of Latin American Countries
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Accounting Office adopted allocation analysis annual approved Argentina auditors Australia autonomous entities Bogotá budget and control budget bill budget cycle budget preparation budget process budgetary Cabinet Central Bank central government changes Colombia committees Comptroller Congress constitution control systems coordination Court of Accounts created debate debt decision-making deficit departments economic efficiency effort entities established executing agencies executive branch external federal Financial Administration fiscal formulation functions funds goals groups guidelines implementation improve increase industrialized countries institutions internal control investment issues Latin American countries legislature limits macroeconomic mechanisms México minister Ministry of Finance monetary monitoring National Audit Office operations Parliament percent performance indicators period political Presupuesto private sector program budgeting projections proposal public accounts public choice theory public finances public sector Pública reform responsible role Secretariat social spending studies submitted Sweden Treasury United Kingdom Venezuela Zealand