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achievements administrative allocations analysis analytical Annex approach assess Balassa Bangladesh basic needs benefits Botswana budget and planning capital changes comprehensive and dirigiste consultations coordination costs current budget desarrollo designed developing countries development budget development plans developmental difficulties economic development EDP systems effectiveness efficiency efforts evaluation expenditures experience flexibility forecasting formulation funding levels growth hardcover identify implementation improve incentives India Indonesia ISBtl issues Kenya Korea Latin America Malaysia market failures ministry of finance mixed economies monitoring multiyear objectives operating organizational outputs Pakistan Paper tlo paperback pesetas planners planning agency planning in developing policies political poverty PPBS priorities problems procedures Program Budgeting systems program format projects public investment programs public sector Shahid Javed Burki spending agencies Staff Working Paper statistical Stock tlo strategy strengthen structure sub-Saharan Africa Tanzania targets Tecnos Third World Third World countries World Bank Staff World Development Report