New Zealand’s score on the Open Budget Index shows that the government provides the public with extensive information on the central government’s budget and financial activities during the course of the budget year. This gives citizens tools to hold government accountable for its management of the public’s money.
This paper examines how institutional arrangements affect incentives that govern the size, allocation, and use of budget resources. It compares the effects of institutional structures on fiscal discipline in Australia, Ghana, Indonesia, Malawi, New Zealand, Thailand, and Uganda. It also examines how donor assistance affects expenditure outcomes.