This paper analyzes the impact of political institutions and budget governance in aid- and resource-dependent countries. Budget governance refers to the quality of budget outcomes, such as the government’s ability to produce sustainable public finances over time, make efficient use of government resources, and represent citizens’ priorities. The paper discusses some of the challenges of measuring budget governance in aid- and resource-dependent countries. It also focuses on the extent to which countries can produce sustainable fiscal balances over time.
In Kenya, county Audit Reports give an independent evaluation on whether counties were prudent in their use of public resources and whether the public got value for the resources spent. In addition, the auditor looks into the internal financial controls in the counties and whether there are sufficient safeguards in place to protect public resources. This guide — part of a series of guides on how to read and understand different budget documents at the national and county level in Kenya — provides some structured questions that will help the public, civil society organizations, and other agencies read and understand Kenya county Audit Reports.
¿Por qué las organizaciones que trabajan en salud materna en comunidades rurales, o sobre acceso a la educación de los niños con discapacidades, o sobre el suministro de agua y saneamiento en los barrios marginales deben preocuparse por la falta de información en los documentos presupuestarios? Este post se sumerge en las respuestas y explora por qué los documentos clave del presupuesto son tan críticos. Descargar el papel.
Pourquoi les organisations axées sur la santé maternelle dans les communautés rurales, ou l’accès à l’éducation pour les enfants handicapés, ou la fourniture d’eau et d’assainissement dans les bidonvilles devraient-elles se préoccuper du manque d’informations dans les documents budgétaires ? Cet article plonge dans les réponses et explore pourquoi les documents budgétaires clés sont si importants. Télécharger le papier.
The extent to which governments stick to what is included in their parliament-approved budgets is what we refer to as the credibility of their budgets. Budget credibility is an important measure of a government’s own overall credibility and their capacity to deliver on policy promises. In this paper, the authors examine potential drivers of budget deviations using data from 120 Public Expenditure and Financial Accountability (PEFA) assessments conducted in 94 countries. Download the paper.
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