Budget and control: reforming the public sector in Latin America
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C.
Inter-American Development Bank
1998
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 438 S. |
| ISBN: | 1886938415 |
Internformat
MARC
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| 300 | |a XVIII, 438 S. | ||
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Datensatz im Suchindex
| _version_ | 1804127532219367424 |
|---|---|
| adam_text | xi
INDEX
Foreword v
Acknowledgements vii
Preface xvii
Part I. A Review of Budgetary Theory
1. Basic Budget and Control Theories 3
Welfare Economics 3
Public Choice Theory 5
Integrating both Schools of Thought 9
Economic Policy Goals 12
Foundations of Control 15
Theories Underlying the Latest Reforms 16
Part II. The Experience of Industrialized Countries
2. United States 23
History of the Budget Process 23
Main Participants 30
The Budget Process 31
Budget Flexibility 37
Budget Content 39
Organizational Structure of Budgetary Control 40
Current Topics of Discussion 46
3. Canada 55
Budget History 55
Program Budgeting 56
Spending Policies and Decision making, 1979 88 58
A New Era: Centralized Oversight, Incentives, and
Accountability 59
The Budget Process and Recent Reforms 60
Control 69
Evaluation 72
4. United Kingdom 81
Political Structure 81
Recent Budget Reforms 82
The Budget Cycle 88
The Macroeconomic Framework and Economic
Projections 94
Performance Indicators 96
Budget Execution 96
Audits and Budget Evaluation 97
xii
5. Sweden 109
Government Structure 109
Background Information 110
The Macroeconomic Framework 112
The Budget Cycle 112
Budget Content and Focus 116
Reforms in Progress 118
Auditing 118
Information Feedback 121
6. Australia 125
Brief History 125
Political Organization and Main Participants 126
The Budget Cycle 128
Projections Modeling 131
Fiscal and Monetary Policies and State Governments
Debt 132
Budget Content 133
The Accrual Method 134
Information Transparency 135
Performance Indicators and Efficiency Studies 136
Evaluation Mechanisms 13 7
Control Mechanisms 138
Strength of Reforms 139
7. New Zealand 147
The Government System and the Budget Process 147
The Situation before 1984 148
1984: The Start of Reforms 149
The Budget Process 154
Budget Content 158
Managing Capital Costs 159
Public Reports and Information 160
Evaluation and Control 162
Overview 164
8. Spain 169
Historical Background 169
Administrative Organization and Rules 173
The Budget Cycle 175
The Macroeconomic Framework 177
The Budgetary Accounting Information System 177
Control Systems 178
9. Summary of the Experiences of Industrialized Countries 189
Relationship between the Executive and
Legislative Branches 189
Policy Coordination 192
xiii
Projections and Macroeconomic Framework 193
The Budget Cycle 197
Control 198
Evaluation 202
Efficiency Criteria 204
Control, Evaluation and Incentives 204
Part III. The Experience of Latin American Countries
10. Argentina 209
Historical Background 209
Financial Administration 217
The Budget and the Investment Plan 220
Internal Control 224
External Control 227
11. Brazil 233
Brief History 233
Budget Preparation and Debate 238
Budget Rigidity 241
Treatment of Inflation during Budget Formulation 241
Budget Execution 242
Integrated Financial Administration System, SIAFI 243
Control 243
Consolidation and Reforms Under Way 247
12. Chile 255
Historical Background 255
The Constitutional and Statutory Framework for
the Budget 257
The Budget Process 258
Policies and the Budget 261
The Control Functions 263
Reforms Under Way 265
13. Colombia 273
Historical Background 273
Legal Framework for the Budget 280
Coordination of Monetary and Fiscal Policy 281
Local Government Debt 283
The Budget Process 284
The Annual Budget and Fiscal Lag 287
Control 289
14. Mexico 297
Historical Background 297
The Budget Cycle 299
Coordination of Macroeconomic and Sectoral Policies 302
Monitoring and Control of Expenditures 303
External Control 306
xiv
15. Venezuela 315
Historical Background 315
The Budget Process 318
Relationship between Planning and the Budget 321
The Control Function 322
Reforms Under Way 323
16. The Experience of Latin American Countries: A Comparative
Summary 329
Executive and the Legislative Roles 329
Policy Harmonization 332
Programming Horizons 333
The Budget Cycle 335
Control and Evaluation 335
Efficiency Criteria 338
Part IV. Comparative Analysis of Reform Strategies and
Experiences
17. The Integral Nature of the Budget 345
Universality and Unity of the Budget 345
The Budget Period 349
Earmarked Funds 351
Tax Expenditures 353
Guarantees 354
Contingent Liabilities 355
The Accrual Method and the Cost of Capital 357
18. Economic Policy Goals and the Budget 361
Resource Allocation and Social Preferences 361
In Search of Stability 366
Schemes that Offset the Effects of Fluctuations 375
Income Distribution 378
19. Voter Preference and Budgetary Transparency 381
Work at the Executive Level 382
The Work of the Legislature 386
Monitoring and Control Mechanisms within
the Executive 389
Performance Indicators 390
Control between Branches of Government 391
Evaluation 393
20. Future Prospects and Reform Strategies 397
Recent Reforms and Lessons Learned 397
Expenditure Programming 399
Target Definition and Monitoring 403
Budget Execution 405
The Macroeconomic Framework 406
XV
Control Mechanisms 407
Closing the Programming Execution Control
Evaluation Cycle 409
Information Transparency 410
In Search of Increased Efficiency 411
Chart Index
2.1 The United States: Maximum Projected Deficit vs. Actual Deficit 28
2.2 United States: Execution vs. Projections 40
4.1 United Kingdom: Execution vs. Projections 95
6.1 Australia: Execution vs. Projections 132
9.1 Differences Execution and Projections in Selected
Industrialized Countries 195
9.2 Average Deviation in the Index of Executed vs. Projected
Expenditures 195
9.3 Average Projection Errors 196
9.4 Budget Resources Allocated to the External Control Agency 202
16.1 Difference between Execution and Budgeted Amounts in Selected
Latin American Countries, 1985 95 334
16.2 External Control Agencies. Budgetary Funds as a Percentage of
Total Budget Expenditures 337
17.1 Extra Budgetary Expenditures vs. Total Expenditures 346
17.2 Budget Deficit and Changes in Total Government Debt 347
Table Index
2.1 The Budget Process in the United States 33
3.1 The Budget Process in Canada 67
4.1 The Budget Process in the United Kingdom 93
5.1 The Budget Process in Sweden 115
6.1 The Budget Process in Australia 129
7.1 The Budget Process in New Zealand 156
8.1 The Budget Process in Spain 176
9.1 Executive and Legislative Powers to Approve and
Amend the Budget 190
9.2 Programming Horizon and Projections 194
9.3 Internal Control 199
9.4 External Control 201
10.1 The Budget Process in Argentina 223
13.1 The Budget Process in Colombia 286
16.1 Executive and Legislative Powers to Approve and Modified
the Budget 330
17.1 Periodicity of the Budget 350
17.2 Guarantees: Major Regulations 355
18.1 Government Debt: Faculties and Limits 370
18.2 Local and Municipal Government Debt 373
xvi
Figure Index
2.1 The Budget Process in the United States 35
3.1 Canada s Budget Cycle 63
4.1 The United Kingdom s Budget Cycle 90
4.2 The Budget Process in the United Kingdom 92
9.1 Duration of Budget Stages in the Industrialized Countries 197
14.1 The Budget Process in Mexico 301
Bibliography 414
ANNEXES 419
List of acronyms 427
Main Contributors 431
Subject Index 433
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| geographic | Lateinamerika (DE-588)4074032-8 gnd |
| geographic_facet | Lateinamerika |
| id | DE-604.BV012853428 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:34:50Z |
| institution | BVB |
| isbn | 1886938415 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008745388 |
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| physical | XVIII, 438 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Inter-American Development Bank |
| record_format | marc |
| spelling | Petrei, Humberto Verfasser aut Budget and control reforming the public sector in Latin America Humberto Petrei with the collab. of Romeo E. Petrei Washington, D.C. Inter-American Development Bank 1998 XVIII, 438 S. txt rdacontent n rdamedia nc rdacarrier Reform (DE-588)4115716-3 gnd rswk-swf Öffentlicher Sektor (DE-588)4056673-0 gnd rswk-swf Lateinamerika (DE-588)4074032-8 gnd rswk-swf Lateinamerika (DE-588)4074032-8 g Öffentlicher Sektor (DE-588)4056673-0 s Reform (DE-588)4115716-3 s DE-604 Petrei, Romeo E. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008745388&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Petrei, Humberto Petrei, Romeo E. Budget and control reforming the public sector in Latin America Reform (DE-588)4115716-3 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd |
| subject_GND | (DE-588)4115716-3 (DE-588)4056673-0 (DE-588)4074032-8 |
| title | Budget and control reforming the public sector in Latin America |
| title_auth | Budget and control reforming the public sector in Latin America |
| title_exact_search | Budget and control reforming the public sector in Latin America |
| title_full | Budget and control reforming the public sector in Latin America Humberto Petrei with the collab. of Romeo E. Petrei |
| title_fullStr | Budget and control reforming the public sector in Latin America Humberto Petrei with the collab. of Romeo E. Petrei |
| title_full_unstemmed | Budget and control reforming the public sector in Latin America Humberto Petrei with the collab. of Romeo E. Petrei |
| title_short | Budget and control |
| title_sort | budget and control reforming the public sector in latin america |
| title_sub | reforming the public sector in Latin America |
| topic | Reform (DE-588)4115716-3 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd |
| topic_facet | Reform Öffentlicher Sektor Lateinamerika |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008745388&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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