Cultural stance towards Willingness and support Level and frequency of delegated decision Senior and reform for change, as indicated making. (Levels and centralization of Felming,2006 by: Procurement) Range and importance of procedural rule sets. (how detailed are Power distance/ risk financial regs.?) aversion. Tolerance of ambiguity. (level of discretion Trust for budget decision –making?) Task versus Process Transparency of results focus. (interest in orientation results-based budgeting?) Individual or Group Timeliness of decision-making dynamic (procurement lags? budget passed on Time orientation time?). Degree of consensus in decision making will affect the climate (mechanisms to discuss reforms used?) for reform. Strong external Strength judged by: PRSP process exists; Helger and Aga, accountability Civil society groups NGOs represented in reform planning? 2007 mechanisms organized and active in their criticism; No. of times committees meet, no. of Legislative committees cautions issued; Andrews, 2010 strong and functioning, Dressel and with power to Brumby, 2009 investigate abuse; Speed of audit reports; degree of follow-up External Audit active & (PEFA indicators?) free from the executive Index of press freedom Power of mass media: No. of non-government TV channels - freedom of press Degree to which government vets internet - degree to which media free from government Degree to which Insofar as PFM reforms Proportion of government expenditure Tommassi, 2011 procedures tend to address the within regular budget “informal” prevail over formal formal system, and Extent of “quasi-fiscal operations” procedures strengthen it, this will be Evidence of systematic variances in undermined by strong expenditure during budget execution (See
Cultural stance towards reform Willingness and support for change, as indicated by: Power distance/ risk aversion. Trust Task versus Process orientation Individual or Group dynamic Time orientation will affect the climate for reform. Level and frequency of delegated decision making. (Levels and centralization of Procurement) Range and importance of procedural rule sets. (how detailed are financial regs.?) Tolerance of ambiguity. (level of discretion for budget decision –making?) Transparency of results focus. (interest in results-based budgeting?) Timeliness of decision-making (procurement lags? budget passed on time?). Degree of consensus in decision making (mechanisms to discuss reforms used?) Senior and Felming,2006 Strong external accountability mechanisms Strength judged by: Civil society groups organized and active in their criticism; Legislative committees strong and functioning, with power to investigate abuse; External Audit active & free from the executive Power of mass media: - freedom of press - degree to which media free from government PRSP process exists; NGOs represented in reform planning? No. of times committees meet, no. of cautions issued; Speed of audit reports; degree of follow-up (PEFA indicators?) Index of press freedom No. of non-government TV channels Degree to which government vets internet Helger and Aga, 2007 Andrews, 2010 Dressel and Brumby, 2009 Degree to which “informal” procedures prevail over formal procedures Insofar as PFM reforms tend to address the formal system, and strengthen it, this will be undermined by strong Proportion of government expenditure within regular budget Extent of “quasi-fiscal operations” Evidence of systematic variances in expenditure during budget execution (See Tommassi, 2011
guidelines-for-sequencing-pfm-reforms.docx