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Making Education Spending Count for the Children of Autonomous Muslim Region of MindanaoThe project builds on support to DepEd
 ARMM through the Australian Aid Basic Education Assistance
 for Mindanao (BEAM) activity, and further initiatives by the
 World Bank and partners. Chapter two of this report proceeds
 with an introduction to ARMM’s development context,
 including the evolution of regional institutions and the
 basic education system. Chapter three describes the unique
 ARMM Public Expenditure Management ‘syndrome’ that
 contributes to the weaknesses analyzed in this report, and
 in turn informs its policy recommendations. Chapter four
 analyzes pub¬lic expenditures for basic education in terms
 of aggregate spending, expenditure composi¬tion, and
 specific challenges that the ARMM PEM syndrome poses for
 budgeting. Chapter five assesses budget execution and
 frontline delivery aspects of basic education resources,
 incorporating findings from the facilities survey. Chapter
 six summarizes the findings on public expenditure management
 for education in ARMM and derives recommendations both for
 reforms to ARMM institutions and for consideration by the
 transition commission and other stakeholders in the
 preparations for a new Bangsamoro political entity.
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Kingdom of Morocco : Country Financial Accountability AssessmentThis Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expenditure control to the latter jurisdictional control. The Moroccan system appears largely robust, characterized by legal institutions; however, this seemingly, poses delays affecting the relation between public expenditures, and its results. Given these apparent weaknesses, the Government fostered reforms to modernize public administration, and improve services delivery. Recommendations included in this CFAA to improve public sector efficiency, address actions to improve budget preparation, and to formally standardize budgetary information to Parliament. Budget implementation should be made public, supported by legislation, while improved ministerial support should be ensured in human resources expenditures, and management; similarly, information related to investment payments should be improved, and itemized. Public expenditures control should be developed, ensuring performance in parallel to public spending, and, the role of ministerial inspections should be reinforced, through a regulatory framework, and enforcement of recommendations.
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Global Stock-Take of Social Accountability Initiatives for Budget Transparency and Monitoring : Key Challenges and Lessons LearnedBudgets are key documents that lay out a government's economic priorities in terms of policies and programs. Budget transparency refers to the extent and ease with which citizens can access information about and provide feedback on government revenues, allocations, and expenditures. Budget monitoring entails using such information to analyze, critique, and track government finances in order to provide this feedback. Budget transparency is a prerequisite for public participation and accountability, which are instrumental for a democratic and legitimate budget process. Both budget transparency and monitoring efforts also help remove institutional bottlenecks that result in delayed budget allocations, thereby jeopardizing the delivery of vital services to people. Even though they have a far-reaching impact on the lives of people, opening up budgets beyond the exclusive domain of policy makers and administrators is a relatively recent phenomenon that has gained momentum in the last two decades. The stock taking exercise illustrates the range of mechanisms involved in Budget Transparency and Monitoring (BT&M) in different contexts and demonstrates significant promise of influencing governance processes and outcomes. Finally, there is a dearth of literature on initiatives that have not achieved their goals, which would allow lessons to be drawn from these failures. There are incentives to document successes rather than failures, but there is value in documenting failures because this allows for a better understanding of the challenges and opportunities that may be useful to consider when designing future BT&M interventions.