59 - International Journal of Public Budget - ASIP | ASIP Asociación Internacional de Presupuesto Público

59 - International Journal of Public Budget - ASIP

International Journal of Public Budget - ASIP
nº 59, Year XXXIII - November-December - 2005

Articles:

1. Strategic approach of the medium term budget policy in Spain

Miguel Fernández Ordóñez

	Summary
1	Some reference to the factors that have influenced the last decade’s growth
2	2. A new economic growth pattern based on productivity
3	Participation in the public administrations’ spending
4	New orientation of the economic policy
4.1	Budgetary stability
4.2	Public spending oriented towards productivity
4.3	Transparency

2. Budget system reform in transitional economies: The case of the former Yugoslav Republics

Jack Diamond and Duncan Last

1	Introduction
2	The heritage of the SFRY budget system
3	The reform challenge posed at independence
4	The reform strategy in public expenditure management: phase one A. Balancing short-run crisis management with capacity building B. Short-run crisis management C. Capacity building in the Ministry of Finance
5	The reform strategy in public expenditure management: Phase two
6	Progress in reform A. The reform strategy with regard to the payment bureaus B. Progress from first-to second-phase reforms.
7	The lessons learned
8	APPENDIX

3. Budget institutions and fiscal outcomes. Ten years of inquiry on fiscal matters at the Research Department of the Inter-American Development Bank

Gabriel Filc and Carlos Scartascini

1	Explaining fiscal outcomes in Latin America. Is it still a relevant question?
2	RES and the quest for knowledge on fiscal outcomes
3	Budget Institutions and fiscal outcomes. New evidence
4	The “PMP” and the “BMP”
5	Some concluding remarks
6	Table 2 y 3 / 3.1 / 3.2 / 4 / 5 / 6 / 7 / Table figures 1 y 2 / figures 3 y 4 / figures 5 y 6 / figures 7 y 8
7	References
8	Annex 1
9	Annex 2
10	Annex 3
11	Annex 4

4. Auditing the investment account: the role of the AGN (National Audit Office) in Argentina

Leandro Despouy

1	Introduction
2	Historical background
3	The law on financial management and the control systems of the national public sector
4	The investment account. Contents.
5	Process for the preparation and approval of the investment account. Terms.
6	Approval or rejection. The Parliament’s silence and the Executive’s veto
7	The role of the National Audit Office
8	Procedures for the account review
9	Goals, targets and indicators
10	Methodology
11	Internal operation of the AGN for the analysis of investment account
12	The account and the public debt
13	The control of the public debt aims at:
14	Procedures to analyze the debt
15	Proposals by AGN to improve control
16	The investment account and the civil society