Shah, Anwar2012-05-302012-05-3020070-8213-6939-3https://hdl.handle.net/10986/6667Budgetary 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.en-USCC BY 3.0 IGOACCOUNTABILITYMEDIUM-TERM EXPENDITURE FRAMEWORKMINISTRY OF FINANCEMONETARY UNIONNATIONAL EXPENDITURENATURAL RESOURCESNET WORTHORGANIC BUDGET LAWORGANIZATIONAL STRUCTUREOUTCOME BUDGETINGPERFORMANCE ACCOUNTABILITYPERFORMANCE BUDGETINGPERFORMANCE IMPROVEMENTPERFORMANCE IN SERVICE DELIVERYPERFORMANCE MANAGEMENTPERFORMANCE ORIENTATIONPOLITICIANSPOVERTY ALLEVIATIONPOVERTY REDUCTIONPRINCIPAL-AGENTPRINCIPAL-AGENT PROBLEMPRIVATE MARKETPROGRAM ASSESSMENTPROGRAM ASSESSMENT RATING TOOLPROVINCIAL GOVERNMENTPRUDENT FISCAL MANAGEMENTPUBLICPUBLIC ACCOUNTABILITYPUBLIC ADMINISTRATIONPUBLIC BUDGETINGPUBLIC DEBTPUBLIC ECONOMICSPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE MANAGEMENT REFORMPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURE TRACKINGPUBLIC FINANCEPUBLIC FINANCE MANAGEMENTPUBLIC FINANCESPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC MANAGEMENTPUBLIC OFFICIALSPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTABILITYPUBLIC SECTOR MANAGEMENTPUBLIC SERVICEPUBLIC SERVICESQUALITY OF PUBLIC SPENDINGREFORM PRIORITIESREFORM PROGRAMREFORM PROJECTREGIONAL ADMINISTRATIONRESOURCE ACCOUNTINGREVENUE EARMARKINGRISK MANAGEMENTROAD FUNDROAD FUNDSROAD MAINTENANCESAVINGSSECTOR PROGRAMSSERVICE DELIVERYSERVICE PROVISIONSOCIAL CHOICESSOCIAL EQUITYSOCIAL SECURITYSTRATEGIC PLANSSTRUCTURE OF GOVERNMENTSUPREME AUDIT INSTITUTIONSTAXTAX EXPENDITURESTAXPAYERSTRANSFER PAYMENTSWorld Bank10.1596/978-0-8213-6939-5