29 May 2006
Budgeting in Thailand Jón R. Blöndal, Sang-In Kim
Thailand has a sophisticated budget formulation process which has delivered solid fiscal results over time. This article discusses aspects of the budget process, including strategic performance budgeting, central development planning, the steps in the budget preparation timetable, and the roles of the spending ministries, the Bureau of the Budget and the Central Fund.
29 May 2006
The United Kingdom Private Finance Initiative David Corner
Since 1992, the United Kingdom has used a new type of public-private partnership for the delivery of public services: the Private Finance Initiative. In the design of PFI projects, the assessment of risk, and who is best able to manage it, needs to be carefully considered.
29 May 2006
The "Control" of Public Social Security Institutions in Belgium Marc Evrard, Philippe Scutnaire
The Belgian government delegates some of its tasks to semi-public bodies in what is known as functional devolution. There are 15 public social security institutions in the sectors of employment and unemployment, pensions, family allowances, health and disability insurance.
29 May 2006
Accountability Institutions and the Policy Process Paul L. Posner
Accountability is now acknowledged as an important element in good governance in the public sector. The term itself is complex, covering many aspects including: the move from accounting to accountability; the need to increase transparency; the importance of the political interface; the distinction between internal and external accountability; the use of accountability information; the interaction of accountability systems with other systems to affect programme results; and more.
29 May 2006
Introducing Financial Management Information Systems in Developing Countries Jack Diamond, Pokar Khemani
In the past decade, developing countries have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerise their government operations. Most popular among these have been projects to computerise government accounting and payment operations, by introducing government financial management information systems (FMISs).
