Budgeting and Budgetary Institutions
World Bank, Jan 1, 2007 - Business & Economics - 552 pages
Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.
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A Primer on Budgeting
The Budget and Its Coverage
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ABC/M accounting regimes accrual accounting activities activity-based costing administrative African countries allocation annual budget approach appropriate assessment assets audit BOPA budget execution budget preparation budget process budget reform budgetary budgeting system Burundi capacity capital budgets ceilings central chart of accounts commitment core costs debt decisions deficit departments developing countries donors economic effective efficiency ensure evaluation example expenditure programs external fiscal rules forecasts framework functions funds IFMIS IFMISs implementation improve information systems inputs institutions integrated International Monetary Fund investment issues Kenya legislature liabilities line ministries line-item macroeconomic medium-term ment ministry of finance monitoring MTEF multiyear objectives OECD operational outcomes outputs payment PEFA performance budgeting PFM system planning political postconflict practice priorities procedures projects public financial management public sector reporting responsible revenue risk spending agencies strategy targets tax expenditures transparency treasury users WAEMU World Bank