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Cross Cutting Issues: Legal and Institutional Frameworks

 

 

 

International Good Practices and Reference Models

The Legal Framework for Budget Systems: This extensive document provides a framework for the budget process; comparisons of OECD country legal frameworks for budget systems; standards for an optimum legal framework for the budget system; and case studies of selected OECD countries.

The Australian Experience of Public Sector Reform: This document produced by the Australian government deals extensively with financial reforms and accountability assessments that took place in Australia. It profiles many key bills and legislation resulting in the way it governs today.

New Zealand Economic and Financial Overview 2007: In this document the Treasury of New Zealand describes New Zealand’s public sector FM reform and how it is underpinned by three key pieces of legislation, the State Sector Act 1988, the Public Finance Act 1989 and the Fiscal Responsibility Act 1994.

Country Budget Laws Database: To aid in understanding public finance law and assist in reviewing or drafting legislation, PREM established a database of current budget system law (sometimes referred to as organic budget law, public finance acts, etc) These laws have been collected from numerous sources, including Bank and Fund staff, country Finance Ministries, and consultants. 

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 The paper gives the key features of the French PEM system, which serves as a historical reference for French-speaking African countries, and compares it with the PEM systems in a sample of francophone African countries.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.

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Guidance and Tips

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.

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Country Case Studies and Lessons Learnt.   

Samoan Implementation of the Public Finance Management Act of 2001: Through the assistance of external aid agencies like the ADB, Samoa passed the PFM Act in September 2001, as part of the government’s public sector reform agenda.

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. 

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. 

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Other Reference Materials 

Research Summary 31: IDS Working Paper Series No. 306: Where are ‘Pockets’ of Effective Agencies Likely in Weak Governance States and Why? A Propositional Inventory (by David K. Leonard for the Centre for the Future State, Institute of Development Studies):   This paper presents hypotheses on how and why well-functioning public agencies are able to exist in countries with poor governance, analyzes the relative importance of the hypotheses and how they influence one another, and suggests implications of the analysis for policy makers.

Research Summary 27: IDS Working Paper Series No. 307: Idealism, Realism and the Investment Climate in Developing Countries (by Mick Moore and Hubert Schmitz for the Centre for the Future State, Institute of Development Studies):  This paper discusses the central elements for improving the investment climate in OCED countries – legal protection of property rights and enforcement of contracts – and includes a short study of China to indicate how some countries have made dramatic progress without these elements in place.  It also compares the relationship between public authority and private capital in OCED countries with that of poorer countries    

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