A critique of South Africa: The solution

South Africa: The Solution by LEON LOUVV and FRANCES KENDALL Amagi Publications, Bisho (Ciskei), 1986. xvi plus 237 pages including maps, figures, diagrams, illustrations, notes, appendices and bibliography. R14,95 paperback.     

A Case Study in U.S. Government Financial Management in Cross-Disciplinary Teams

Following the example of the private sector, the public sector in the United States has been undergoing process-reengineering, most notable in the Federal Government with the National Performance Review (NPR). The United States Agency for International Development (USAID) asked its overseas missions for volunteer participation as Country Experimental Laboratories (CELs) during USAID's NPR efforts. USAID/ Senegal, in French West Africa, became a CEL in the spring of 1994. The reengineering, occurring over a two-year period, created multi-disciplinary teams centered around Strategic Objectives (SOs). This article describes the experience and lessons learned from developing and implementing financial management policies and procedures to support the SO Teams, while concurrently ensuring that accountability requirements were met. The article uses the case study format, delineating the strengths, weaknesses, opportunities and threats faced by the Mission Controller, the trade-offs between the decentralization of program management and accountability, and the organizational relationships established to reengineer the financial management processes at USAID/Senegal.     

Do revenue forecasts influence budget setting? A small group experiment

This article reports on the results of a small group experiment relating the effects of situational and psychological factors to the use of revenue forecast information on budgetary decision-making. The results suggest objective information is not completely ignored because of conditions in the budgetary environment and that one's role in the budget process influences how objective information is used. The results also indicate that some useful insights for budget theory are possible from small group experiments.This research is part of the Public Management Information Systems Project. The authors would like to gratefully acknowledge the helpful comments provided on earlier drafts of this paper by William Ascher, Joseph Lipscomb and two anonymous referees.