Browse by: "2006"

This article considers the context of the emerging developing country public finance and identifies two particular driving forces behind its increased complexity: the policy space between public and private within countries, and the policy space between countries and institutions in the international arena. The article highlights that international co-operation happens not as much across national borders as at a national level influenced by international agreements. Hence the building of common approaches to partnerships, prioritisation and budgeting is important for the efficient mobilisation of resources. The article also stresses the need for more direct co-operation between countries, particularly in a regional developing context; the role of ministries of finance and budget offices in ensuring the growth of such co-operation; and the need to streamline budget institutions to ensure their effectiveness.

This case study considers the substantial reforms to the South African public expenditure management system undertaken since the mid-1990s. The key aspects of the reform process have been: establishing the institutional framework for budget reforms through the “new” Constitution and further national legislation and practice; adopting a multi-year budget framework and top-down budget process; developing a framework for public financial management and reporting; improving the classification system of public finances; and creating a performance-oriented public service. South Africa has successfully implemented a number of these reforms and has radically altered the way in which it budgets for public services and how it accounts for public expenditure and commitments. The case study concludes by drawing on the lessons learned through this process.

Uganda’s economy has undergone major fluctuations from a vibrant economy in the 1960s, to suffering severe macroeconomic imbalances in the 1970s and 1980s, to enjoying an economic revival since the late 1980s. A key focus of recent public financial management reforms has been to improve macroeconomic performance and ensure strict budgetary discipline, in particular through the use of a three-year rolling budgetary plan as early as 1992/93. However, problems with the cash budgeting system undermined efforts to improve budget planning, requiring complementary reforms to cash management and commitment control systems. Reforms have also focused on poverty reduction, expenditure efficiency and effectiveness, financial management and accountability, and transparency and openness.

This paper attempts to explain how the German higher education system strategically used quality assurance, through the new system of accreditation, to offer globally recognisable degrees such as the Bachelor's (Bakkalaureaus) and Master's (Magister) degrees. We also discuss the types of effects that this strategy has produced on the current structure of the German higher education system. In order to strengthen this discussion, the fundamental impacts of quality-related funding on the system's structure are scrutinised.

The nine countries represented in the 2004 post-seminar resource book are at the forefront of the African budget reform experience. This introductory article draws on these case studies to view the milestones achieved and some of the lessons learnt, both on the content of reforms and on how they could be sequenced and managed. It also draws on the proceedings of the three-day seminar on budget reform in Africa held in December 2004 that not only offer a wider experience base, but also provide a summary of the more significant lessons learnt from the combined experience. These lessons are the core of this article: they are presented as ten key budget reform principles which emerged from the seminar discussions, and are highlighted with examples from the case studies and further discussion of key seminar concepts.