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Budget Execution: General

 

 

International Good Practices and Reference Models

Designing and Establishing Fiscal Policy Analysis Units: In this USAID study, Prof. Jorge Martinez-Vazquez and Prof. Eunice Heredia-Ortiz present a number of experiences around the world in the development of fiscal policy analysis units. The Best Practice Paper draws lessons and summarizes results and provides handy guides for designing and establishing fiscal policy units. The Best Practice Paper also includes a useful set of indicators for tracking the progress and sustainability.

Public Expenditure Management in Francophone Africa: A Cross-Country Analysis (Yaya Moussa, IMF): This paper compares public expenditure management (PEM) systems across different francophone African countries by addressing numerous concerns, from both analytical and policymaking standpoints. It analyzes similarities in the francophone African PEM systems and whether there are divergences both between them and the French system and among the francophone African countries themselves. The paper gives the key features of the French PEM system, which serves as a historical reference for French-speaking African countries, and compares it with the PEM systems in a sample of francophone African countries. Finally, the paper examines challenges and draws some policy lessons for both African countries and their technical assistance providers.

French Public Sector Financial Management: This paper emphasizes aspects specific to the French system of governmental accounting, including budget preparation and budget voting procedures, budget execution conditions, auditing of the budget execution, and possible areas of reform in the French public finances management system.

Public Investment Management in the New EU Member States (World Bank Working Paper): This paper describes the characteristics of public investment management (PIM) in seven EU countries as it applies to a single sector - transport infrastructure. The report highlights some of the common challenges that four relatively new EU member states - Poland, Slovakia, Slovenia, and Latvia - face as they plan and execute their transport infrastructure projects. It recognizes the importance that EU-mandated processes and procedures have in shaping national systems in the new member states (NMS), but the report finds that actual practices often fall short of EU goals due to capacity constraints, weak institutional structures, and other factors. The experiences of the NMS are compared with those of more developed economies (namely Spain, the UK, and Ireland) to assess whether the later countries have faced similar challenges in PIM, and if so, what measures they have adopted to overcome them. This comparative analysis serves to draw out several good practice examples that are relevant for all countries.

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Guidance and Tips

Assuring Compliance in Budget Execution Asian Development Bank outlines the budget execution system, highlighting areas where implementation problems can happen. The authors have found that the most efficient and effective budget execution systems are those that allocate flexibility to line ministries and agencies to manage their resources while keeping within the policy framework of the budget.

From Line-item to Program Budgeting: Global Lessons and the Korean Case:   This document from the Korean Institute of Public Finance and the World Bank contains four separate papers written by the World Bank and consultants on Korea’s innovations in public finance, particularly program budgeting.  It addresses the conceptual and practical issues in shifting from traditional to program budgeting, different models for program budgeting, Korea’s application of lessons learned from other countries, and the implementation plan for the final program and performance budgeting proposals.

Public Investment Management in the New EU Member States (World Bank Working Paper): This paper describes the characteristics of public investment management (PIM) in seven EU countries as it applies to a single sector - transport infrastructure. The report highlights some of the common challenges that four relatively new EU member states - Poland, Slovakia, Slovenia, and Latvia - face as they plan and execute their transport infrastructure projects. It recognizes the importance that EU-mandated processes and procedures have in shaping national systems in the new member states (NMS), but the report finds that actual practices often fall short of EU goals due to capacity constraints, weak institutional structures, and other factors. The experiences of the NMS are compared with those of more developed economies (namely Spain, the UK, and Ireland) to assess whether the later countries have faced similar challenges in PIM, and if so, what measures they have adopted to overcome them. This comparative analysis serves to draw out several good practice examples that are relevant for all countries. 

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Country Case Studies and Lessons Learnt

Financial Management Reform Program: FMRP is a five-year program jointly financed by the UK Department for International Development (DFID) and the Royal Netherlands Embassy (RNE), and executed by the Ministry of Finance, Government of Bangladesh. The goal of FMRP is to improve the efficiency and effectiveness of the allocation of resources and to achieve more equitable and improved public service delivery. The purpose of FMRP is to develop accountable and transparent institutional management and operational arrangements for aggregate fiscal discipline, strategic prioritization of expenditure and improved performance during budget execution.

Public Expenditure Management in Francophone Africa: A Cross-Country Analysis (Yaya Moussa, IMF): This paper compares public expenditure management (PEM) systems across different francophone African countries by addressing numerous concerns, from both analytical and policymaking standpoints. It analyzes similarities in the francophone African PEM systems and whether there are divergences both between them and the French system and among the francophone African countries themselves. The paper gives the key features of the French PEM system, which serves as a historical reference for French-speaking African countries, and compares it with the PEM systems in a sample of francophone African countries. Finally, the paper examines challenges and draws some policy lessons for both African countries and their technical assistance providers. 

French Public Sector Financial Management: This paper emphasizes aspects specific to the French system of governmental accounting, including budget preparation and budget voting procedures, budget execution conditions, auditing of the budget execution, and possible areas of reform in the French public finances management system. M:\PFM Good Practices DB\PFM Backup Links\FRENCH PUBLIC SECTOR FINANCIAL MANAGEMENT.docx
• PFM in Africa:  Where are we, how did we get here, and where should we go?  Lessons from PEFA and World Bank PFM Reports (Brookings Institution and AFR):  This paper aims to identify themes emerging from practice within, and recent efforts to improve, PFM systems in Africa, including guidance for future reform. Given the themes identified, it also seeks to suggest a perspective on the role non-governmental civil society organizations (CSO) could play in strengthening PFM in the future.  M:\PFM Good Practices DB\PFM Backup Links\PFM in Africa shorter version March 24.doc

Public Investment Management in the New EU Member States (World Bank Working Paper): This paper describes the characteristics of public investment management (PIM) in seven EU countries as it applies to a single sector - transport infrastructure. The report highlights some of the common challenges that four relatively new EU member states - Poland, Slovakia, Slovenia, and Latvia - face as they plan and execute their transport infrastructure projects. It recognizes the importance that EU-mandated processes and procedures have in shaping national systems in the new member states (NMS), but the report finds that actual practices often fall short of EU goals due to capacity constraints, weak institutional structures, and other factors. The experiences of the NMS are compared with those of more developed economies (namely Spain, the UK, and Ireland) to assess whether the later countries have faced similar challenges in PIM, and if so, what measures they have adopted to overcome them. This comparative analysis serves to draw out several good practice examples that are relevant for all countries.

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Other Reference Materials

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