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 budge...
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Format: | Publication |
Language: | English en_US |
Published: |
Washington, DC : World Bank
2012
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Online Access: | http://documents.worldbank.org/curated/en/2007/01/7717236/budgeting-budgetary-institutions http://hdl.handle.net/10986/6667 |
Summary: | 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. |
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