Global Stock-Take of Social Accountability Initiatives for Budget Transparency and Monitoring : Key Challenges and Lessons Learned
Author(s)
World BankKeywords
MUNICIPAL GOVERNMENTSPUBLIC BUDGETING
DEMOCRACY
FINANCIAL CAPACITY
ACCOUNTING
REFORM PROJECT
BUDGET PROPOSAL
PUBLIC EXPENDITURE REVIEW
BUDGET ALLOCATION
FISCAL POLICIES
BUDGETARY DEVELOPMENTS
FISCAL DEFICITS
GOVERNMENT EXPENDITURES
FISCAL YEARS
OIL RESOURCES
CENTRAL BUDGET
PERFORMANCE INDICATORS
MUNICIPALITIES
STATE AGENCIES
HEALTH EXPENDITURE
BUDGET PROCESS
MACROECONOMIC POLICY
EXPENDITURE TRACKING
BUDGET FORMULATION PROCESS
PORK BARREL
MEMBERS OF PARLIAMENT
HEALTH CENTERS
AUDIT SYSTEMS
SUPREME AUDIT INSTITUTION
JUDICIARY
MINISTRY OF FINANCE
BUDGET SYSTEM
FISCAL TRANSPARENCY
POLICY DECISIONS
BRIBES
POLICY COMMITMENTS
PUBLIC FUNDS
GENERAL APPROPRIATIONS
PROGRAMS
POLITICAL CRISIS
FINANCIAL RESOURCES
CENTRAL GOVERNMENT
SCHOOL MANAGEMENT
SOCIAL SERVICES
BUDGET CONSTRAINTS
SUPREME AUDIT INSTITUTIONS
GOVERNMENT BUDGET
BUDGET ACCOUNTS
PRIVATE SECTOR
BUDGET DISCUSSIONS
ACCOUNTING SYSTEM
CIVIL SERVICE
DISCRETIONARY FUNDS
PUBLIC MANAGEMENT
FISCAL FRAMEWORK
PUBLIC CONSULTATION
QUALITY OF EDUCATION
LEGISLATIVE SCRUTINY
PUBLIC ACCOUNTABILITY
BENEFICIARIES
CIVIL SERVANTS
INTERNAL AUDIT
PUBLIC HEALTH
DECENTRALIZATION
BUDGET AUTHORITY
LEGISLATORS
CONSTITUENCIES
GOVERNMENT REVENUES
BUDGET LAW
BUDGET DOCUMENTS
ORGANIZATIONAL STRUCTURES
GOVERNMENT BUDGETS
ECONOMIC POLICY
GOVERNMENT ACCOUNTABILITY
DISCRIMINATION
PUBLIC FINANCES
VOTING
CONSEQUENCES OF CORRUPTION
NATURAL DISASTERS
BUDGET ALLOCATIONS
SOCIAL SECTOR EXPENDITURES
BUDGET INITIATIVES
PUBLIC SERVICE
PUBLIC ADMINISTRATION REFORM
GOVERNMENT FINANCES
PUBLIC EXPENDITURE TRACKING
CREDIT RATINGS
GOVERNMENT LEVEL
LEGISLATURES
SOCIAL SECTOR
EXPENDITURE TRACKING SURVEYS
BUDGET PLANNING
ENTITLEMENTS
CAPACITY BUILDING
BUDGET REFORM
NATIONAL GOVERNMENT
SANITATION
INSTITUTIONAL CAPACITY
PROVINCIAL LEVEL
GOVERNMENT AGENCIES
TRANSPARENCY
PUBLIC EXPENDITURE
FISCAL DEFICIT
PUBLIC ACCOUNTS
PUBLIC EXPENDITURES
LEGISLATIVE BUDGET
BUDGET FINANCING
ACCOUNTABILITY RELATIONSHIPS
PUBLIC PROCUREMENT
LOCAL BODIES
REPRESENTATIVES
DEBT
BUDGET REFORMS
BUDGET DATA
INFORMATION FLOWS
CITIZENS
EXTERNAL AUDIT
GOVERNMENT OFFICIALS
BUDGET FORMULATION
BUDGET EXECUTION
GOVERNMENT BUDGETING
PROCUREMENT PROCESS
FISCAL SUSTAINABILITY
PUBLIC INFORMATION
GOVERNMENT RESOURCES
COALITIONS
PUBLIC SECTOR
BUDGET IMPLEMENTATION
PUBLIC INSTITUTIONS
PUBLIC FINANCE
PUBLIC BUDGET
DECENTRALIZATION REFORMS
BUDGET DEFICITS
INSTITUTIONAL REFORM
EDUCATION SYSTEM
NATIONAL BUDGET
LEVELS OF GOVERNMENT
PUBLIC OFFICIALS
AUDIT SYSTEM
NATIONAL LEVEL
SERVICE DELIVERY
FINANCIAL CRISIS
DECISION MAKING
MINISTRIES OF FINANCE
FISCAL COMMITMENTS
BUDGET CYCLE
PUBLIC FINANCIAL MANAGEMENT
INVESTMENT CLIMATE
FOREIGN ASSISTANCE
BUDGET DECISIONS
BUDGET RECORDS
BUDGET PROPOSALS
NATURAL DISASTER
CITIZEN PARTICIPATION
FISCAL POLICY
REFORM PROGRAM
HUMAN RESOURCES
PROVINCIAL GOVERNMENTS
PUBLIC SERVICE PROVIDERS
FISCAL DISCIPLINE
PUBLIC ADMINISTRATION
GOVERNMENT PRIORITIES
BUDGET OVERSIGHT
CIVIL SOCIETY ORGANIZATIONS
CAPACITY-BUILDING
GOVERNMENT SPENDING
ACCOUNTABILITY FRAMEWORK
SOCIAL PROTECTION
ACCOUNTABILITY
PUBLIC SECTOR ACCOUNTABILITY
MEDICAL PROFESSIONALS
NATIONAL GOVERNMENTS
BUDGET EXPENDITURES
PUBLIC SPENDING
EXPENDITURES
TREASURY SYSTEMS
BUDGET INFORMATION
FINANCIAL ASSISTANCE
LOCAL GOVERNMENT
GOOD GOVERNANCE
PUBLIC HEALTH EXPENDITURE
COMPETITIVE BIDS
LEGISLATURE
PUBLIC WORKS
DISCLOSURE
HEALTH CARE
POVERTY REDUCTION
DATA ANALYSIS
PUBLIC SERVICES
PUBLIC INTEREST
EXPENDITURE LEVELS
REHABILITATION
ACCESS TO INFORMATION
LEGISLATION
BUDGETARY ALLOCATION
PUBLIC RESOURCES
RESOURCE ALLOCATION
ACCOUNTABILITY MECHANISMS
AUDIT FINDINGS
HOUSE OF COMMONS
BUDGETARY ALLOCATIONS
Full record
Show full item recordOnline Access
http://hdl.handle.net/10986/16661Abstract
Budgets 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.Date
2014-01-29Identifier
oai:openknowledge.worldbank.org:10986/16661http://hdl.handle.net/10986/16661
Copyright/License
http://creativecommons.org/licenses/by/3.0/igo/Related items
Showing items related by title, author, creator and subject.
-
Serbia Public Expenditure and Financial Accountability Performance ReportWorld Bank (Washington, DC, 2015-06-29)A Public Expenditure and Financial
 accountability (PEFA) repeat assessment was conducted in the
 Republic of Serbia (RoS) between November 2014 and May 2015
 by an independent team of experts, led by the World Bank
 (WB). The assessment was financed jointly by the
 Strengthening of Accountability and the Fiduciary
 Environment (SAFE) Trust Fund of the Swiss State Secretariat
 for Economic Affairs (SECO), the European Union Delegation
 to Serbia (EU Delegation) and WB. The period covered by this
 Assessment (2011-2013) was dominated by the challenges posed
 by the aftermath of the global economic recession which
 affected macro-fiscal performances. Notwithstanding these
 challenges PFM improvements can be observed in strengthening
 legislative framework, and Budget classification, multi-year
 fiscal planning, procurement and external audit. In other
 areas such as the composition of expenditure out-turn
 compared with originally approved budget, expenditures
 arrears, oversight of fiscal risk, and effectiveness of tax
 collection, predictability in the availability of funds,
 application of public sector accounting standards
 application and legislative scrutiny of annual budget law
 and final accounts, further work is needed to improve PFM performance.
-
West Bank and Gaza Public Expenditure Review : From Crisis to Greater Fiscal Independence, Volume 2World Bank (Washington, DC, 2012-06-12)This report examines the fiscal crisis
 facing the Palestinian Authority (PA) that could threaten
 its very existence. It looks at recent macroeconomic and
 fiscal developments and gives and analysis of key issues and
 challenges such as economic and fiscal trends. The report
 also goes in depth analysis of the public financial
 management issues, the challenges of civil service reform,
 reforming intergovernmental fiscal relations, the education
 sector, and social policy and social safety nets. The report
 is divided into two volumes with volume one giving an
 overview with conclusions and recommendations, while volume
 gives an in depth look at the topics.
-
PRSPs and BudgetsJudge, Lindsay; Klugman, Jeni; Alonso, Rosa (A Synthesis of Five Case Studies, 2005-01-18)This paper synthesizes the findings from
 a series of case studies on the interaction between the PRSP
 process and the budget. The five studies, Bolivia, Burkina
 Faso, Cambodia, Tanzania and Vietnam aim to assess the
 extent to which public finance management and budget
 allocations reflect the principles and content of the
 Poverty Reduction Strategy Paper PRSP, hence providing
 insights into progress in PRS implementation. The cases also
 shed light on whether the PRSP process itself has fostered
 more accountable, efficient and pro-poor budget processes
 and allocations as of 2003.The PRSP process, with its focus
 on data and information for evidence-based policy-making,
 open and participatory policy-making processes, poverty
 results and country-led donor coordination, alignment and
 harmonization has the potential to significantly improve the
 pro-poor focus and general accountability of budgeting
 processes.The cases confront a number of methodological
 challenges. First, in some countries and sectors, lack of
 appropriate data constrained the extent to which the
 research questions could be fully answered. Second, the PRSP
 remains a relatively recent innovation in all the countries
 studied and we recognize that many of our findings are
 preliminary, and require additional confirmation over time.
 Third, any assessment of the value added of the PRSP
 approach needs to be cognizant of the initial conditions in
 country, both to avoid ascribing successes to the PRSP which
 pre-date its existence, and to temper expectations about
 what the approach can deliver in a relatively short space of
 time given the starting point of each country. To address
 this last challenge, the case studies explicitly acknowledge
 the pre-existing situation in-country and try to assess the
 value added of the PRSP process.The four countries studied
 have a number of common features.Finally, and perhaps most
 importantly, all five countries share a high-level political
 commitment to addressing poverty, although the extent to
 which this commitment permeates throughout government
 agencies varies from country to country.The five countries,
 however, also display many distinctive features. Bolivia and
 Cambodia, for example, both suffer from high degrees of
 political fragmentation, which in Bolivia has manifested
 itself as civil unrest on a number of occasions in the last
 two years. Burkina Faso, Tanzania, and Vietnam, on the other
 hand, benefit from more stable political systems and an
 inherited commitment to pro-poor policies from socialist governments.