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Local BudgetingThis publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developing countries for forecasting revenues and expenditures, and it examines institutional arrangements for ensuring transparency and fiscal discipline. In addition, it outlines some strategies to deal with corruption in local revenue administration. With respect to budgeting, the volume discusses the decisions that need to be made in determining budget format and layout, including the scope of the budget, the degree of transparency of the legal requirements underlying the budget, and the extent to which the budget will emphasize inputs, outputs, and outcomes. Local Budgeting also discusses the role of the capital budget. It details how performance budgeting can serve as a tool for results-based accountability to citizens. It helps the non-specialist reader learn how to interpret budget documents to discover what the government is doing and how well it is performing its tasks. It highlights approaches to stakeholder inputs in the budget process. Finally, it explores the role of budget execution in ensuring management flexibility while enhancing democratic accountability.
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Gouvernance du secteur parapublic en Republique Islamique de MauritanieThis study analyzes the governance framework of the business portfolio of Mauritanian institutions and government agencies and offers avenues for reform. The report begins with an overview of the scope of work and performance of the portfolio mentioned using the term Para-Statal sector and identifies the main challenges represented by this sector. It then analyzes the governance framework of Para-statal sector of Mauritania through comparative references from the guidelines of the OECD. The diagnosis includes an analysis of the legal framework, the supervisory function, risk monitoring budget and performance in terms of delivery of services, advice to administration, transparency and dissemination of information. The report closes with a detailed and sequenced action plan compiled from observations in the diagnosis and offers a series of suggestions for appropriate reforms to the institutional context of Mauritania. The action plan focuses primarily on strengthening the monitoring of risk of the budget and proposes ways of sequenced reforms taking into account both international examples and the Mauritanian context.
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Croatia : Fiscal (De)centralization and Public Service DeliveryThis report discusses the contours of a
 possible strategic direction, the necessary basic
 institutional set up for implementation, and key reform
 policy options to be tackled in order to complete the
 foundations of the decentralization reform initiated in
 2001. Croatia is still a highly centralized country in terms
 of decision making on public service financing and delivery,
 as compared to most of the new European Union members. One
 indicator is that the sub-national Government's budget
 still corresponds to five percent of GDP, while in the newly
 accessed countries it was about eight percent on average in
 their immediate pre-accession phase. The Government of
 Croatia is conscious about the critical importance of
 improving citizens' voice, transparency and
 accountability on public affairs, especially on matters of
 local interest, in order to increase efficiency on public
 service delivery and rapidly converge to European Union
 standards on a sustainable basis. The Government started its
 decentralization reforms in July 2001, although they have
 not yet adequately implemented them to make the reform
 process sustainable.