Budgeting and budgetary institutions play acritical role in resource allocation, government accountability, andimproved fiscal and social outcomes. This volume distills lessons frompractices in designing better fiscal institutions, citizen friendlybudgets, and open and transparent processes of budget preparation andexecution. It also highlights newer concepts of performance budgeting,accrual accounting, activity based costing, and the use of informationand communication technology in budgeting. These tools of analysis aresupplemented by a review of budgeting in post-conflict countries and twocountry case studies on the reform of budgeting systems.
