Part 1 Budgeting and development: from here to there and beyond - concepts and applications of public budgeting in developing countries, Naomi Caiden and Steven Chan. Part 2 Issues of fiscal policy: fiscal stress and structural adjustment, Jack Diamond; fiscal aspects of external debt, Martha de Melo. Part 3 Planning budgets: public expenditure planning and forecasting, William Alan; financial reform in Kenya - implementing a public investment programme in line ministries, Stephen Peterson; the role of project data banks in public investment programming, Katrina Sharkey. Part 4 Public expenditure management: budget management and budgeting - the Singapore approach, Doh Joon Chien; the recurrent cost crisis in development bureaucracies, Stephen Peterson; reforming public budgeting in Zimbabwe, Jonathon Moyo. Part 5 Privatization: privatization of public enterprise in Asia - current patterns and emerging issues, James Leighland; privatization in Latvia - market, political, financial and social factors, David O. Porter and Gundar J. King. Part 6 Accounting and auditing: government accounting in developing countries, Peter Dean; auditing in Africa - some unmet needs, Richard E. Zody.