tailieunhanh - PUBLIC EXPENDITURE MANAGEMENT HANDBOOK

Records Retention Schedule - A list of all records produced or maintained by an agency and the actions taken with regards to those records. A retention schedule is an agency’s legal authority to receive, create, retain, and dispose of official public records. It assists the agency by documenting which records require office or temporary storage, which records have historic or research value, and which records should be destroyed because they no longer have any administrative, fiscal, or legal value. In the event of litigation, courts accept a retention schedule as establishing an agency’s “normal course of doing business” | PUBLIC EXPENDITURE MANAGEMENT HANDBOOK The World Bank Washington . 1998 The International Bank for Reconstruction and Development THE WORLD BANK 1818 H Street . Washington . 20433 . All rights reserved Manufactured in the United States of America First printing June 1998 This report is a study by the World Bank s staff and the judgments made herein do not necessarily reflect the views of the Board of Executive Directors or of the governments they represent. ISBN 0-8213-4297-5 CONTENTS Foreword PART I GUIDELINES FOR IMPROVING BUDGETARY AND FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR Introduction . 1 Chapter 1 DEVELOPMENTS IN BUDGET PRACTICE . 11 A Historical Perspective on Budget Reform . 11 The Way Forward . 16 Chapter 2 INSTITUTIONAL ARRANGEMENTS FOR BETTER BUDGETARY OUTCOMES . 17 Balancing Restraint and Flexibility . 18 Operationalizing the Three Levels . 26 Chapter 3 LINKING POLICY PLANNING AND BUDGETING IN A MEDIUM-TERM FRAMEWORK . 31 Weaknesses that Produce Poor Budgeting Outcomes. 31 Linking Policy Planning and Budgeting in the Planning and Resource Management Linking Sector Level Policy Planning and Budgeting . 40 Linking Policy Planning and Budgeting at the Government-wide Level A Comprehensive Medium-Term Expenditure Framework . 46 Public Investment Programs PIPs . 52 Chapter 4 FINANCIAL MANAGEMENT INFORMATION SYSTEMS . 59 FMIS Inadequacies . 60 Institution Building and Policy Reforms . 61 Developing a Core System . 61 Integrating Information Systems . 67 Managing Implementation . 70 Chapter 5 APPROACHES TO BUDGET REFORM . 75 Context and Issues in Budget Reform . 75 Current Initiatives in Budget Reform . 78 Sequencing of Reform . 81 Conclusion . 90 .