Publication: Budgeting and Budgetary Institutions
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2007
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2007
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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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“Shah, Anwar. 2007. Budgeting and Budgetary Institutions. Public Sector Governance and Accountability. © World Bank. http://hdl.handle.net/10986/6667 License: CC BY 3.0 IGO.”
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