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Results, Performance Budgeting and Trust in GovernmentThe book identifies four categories of
 performance budgeting, namely direct performance budgeting,
 performance informed budget (PIB), opportunistic performance
 budgeting and presentational performance budgeting. While
 the Conference papers often refer to performance budgeting
 broadly defined, much of the book focuses on PIB, the most
 common category of performance budgeting adopted to date,
 making the argument that this is likely to be the most
 applicable in many Latin American countries. The book
 combines two seemingly diverse governance topics, adopts
 contrasting analytic styles to address these, and seeks to
 draw out their inter-connections, with particular reference
 to Organization for Economic Co-operation and Development
 (OECD) and Latin American countries. The first topic is PIB,
 which is discussed largely from the practical perspective of
 policy makers and practitioners, reflecting that it is a
 major public administration reform that has been underway
 for several decades. The second topic is the trust of
 citizens and firms in government. This book is divided into
 seven chapters. Chapter one provides an overview of PIB,
 building on two decades of experience and lesson-learning,
 and sets out the key themes that provide the basis for the
 discussions in the subsequent chapters. Chapter two
 introduces the concept of trust in government, particularly
 in OECD and Latin American countries, and explores why this
 matters for development. Chapters three, four, and five
 explore key dimensions of PIB, including the institutional
 foundations, the production of performance information, and
 the uses of performance information. Chapter six considers
 the impact of performance improvement on trust in government
 in OECD and Latin American countries. Chapter seven provides
 a guide for practitioners on PIB.
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Strengthening Local Government Budgeting and AccountabilityIn many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial systems both at the central and local levels. This paper focuses on the role of budgeting as a critical tool in reform efforts, highlighting problems that might impede successful local government budget development and implementation. The attainment of effective local government accountability and transparency is not an end itself, but rather it represents the means to support better decision-making on national and local budgeting. Community based schemes for enhancing local government accountability need to combine legal, political, and administrative mechanisms with proactive community involvement. Of particular importance are the legal and budgetary instruments that require input from local community members on certain local government decisions and instruments that increase accessibility for the press or the general public at large to information on government activities.
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Pakistan, Sindh Province - Public
 financial management accountability assessmentThis report presents the public
 financial management and accountability assessment (PFMAA)
 for Pakistan's Sindh province. The assessment uses the
 public expenditure and financial accountability (PEFA) 2005
 framework, which comprises 31 performance indicators to
 evaluate: (i) the six core public financial management (PFM)
 dimensions (credibility of the budget; transparency and
 comprehensiveness; policy-based budgeting; predictability
 and control in budget execution; accounting, recording, and
 reporting; and external scrutiny), and (ii) the extent to
 which donor practices and the management of donor funds
 affect the PFM systems in the country. This assessment
 report highlights the likely impact of PFM weaknesses on
 budgetary outcomes, aggregate fiscal discipline, the
 strategic allocation of resources, and efficient service delivery.