The benefits of open and accountable government are a longstanding focus of advocates of fiscal transparency. Fiscal accountability enables governments to ensure that public resources reach their targeted beneficiaries and achieve their intended policy outcomes. Government commitment to fiscal openness and accountability acquired renewed significance with the onset of COVID-19 and the introduction of related emergency fiscal policy packages.
In May 2021, the International Budget Partnership (IBP) published a rapidly executed assessment of transparency and accountability arrangements in the fiscal policy responses implemented in 120 countries in response to the pandemic. IBP’s report was important given preexisting concerns with growing inequality, weakening democracy, and the universal demand for efficient and equitable handling of public resources when the crisis hit.
With more than two-thirds of the governments assessed providing limited levels of accountability in the implementation of early COVID-19 fiscal responses, the overall findings of IBP’s report, “Managing COVID Funds: The Accountability Gap,” were bleak. However, the assessment also unearthed examples of good practices that can – and should – be showcased to enable governments to learn how to better manage public resources in times of emergency. The message from the report was clear: When a crisis hits, no one government agency has all the answers. It takes all hands on deck to formulate an effective response and a resilient, inclusive recovery. The good practices in the report highlight the benefits that engagement from the accountability ecosystem can bring.
This paper draws on the findings of 15 case studies of COVID-19-related fiscal policy responses from around the world that were documented by IBP after it published its report in May 2021: Canada, Côte d’Ivoire, Chile, Ecuador, Indonesia, Jamaica, Malaysia, Nepal, Paraguay, Philippines, Senegal, Sierra Leone, South Africa, Togo and the United Kingdom. These cases were chosen based on the findings from the rapid assessment, and they showcase various types of good-practice responses that illustrate how governments can achieve speedy policy responses without undermining accountability. The paper offers lessons to governments, oversight bodies (legislatures and supreme audit institutions) and other external stakeholders in fiscal accountability (including development agencies and civil society organizations) on emergent good practices in ensuring fiscal transparency, citizen engagement and effective oversight during crises. IBP recognizes that different contextual and institutional factors will determine how and why governments adopt lessons from good practices. For this reason, the paper focuses on identifying crosslearning themes that governments can emulate, while at the same time recognizing the constraints on replicating and adapting some of the lessons. Download PDF
The COVID-19 pandemic is an unprecedented global crisis still sending shock waves across public health systems, governance structures and markets. In response, parliaments had to quickly adapt to the new environment by not only adjusting their procedures and operations to respond to quarantine demands, but also passing legislation to address the emergency. From passing lockdown legislation to approving supplementary budgets or other measures to alleviate the effects of the pandemic, parliaments had to balance urgency with the demands of ensuring integrity and accountability, fair and proper representation, and inclusive decision-making.
The International Budget Partnership and National Democratic Institute partnered to analyze the role that legislatures play in mitigating the ongoing effects of the pandemic, especially through their budget oversight roles, and ensuring responses are effective and consistent with democratic norms. This policy brief incorporates global data and research conducted by the two organizations into parliamentary functions during the pandemic and provides recommendations for legislators, donors and parliamentary support organizations. It provides options for short-term adaptations that will ensure legislatures can perform — and improve — their functions in emergency contexts and at the same time promote long-term democratic governance reform. Download the report.
Civil society partners across 120 countries worked with IBP to undertake a rapid assessment of “emergency fiscal policy packages” from March to September 2020. This resulted in new approaches to policy initiatives like the stimulus package adopted in Tanzania, aimed at addressing the impact of the COVID-19 emergency. The goal of this assessment is to identify how countries can improve both during and after the crisis. Download the report.
Civil society partners across 120 countries worked with IBP to undertake a rapid assessment of “emergency fiscal policy packages” from March to September 2020. This resulted in new approaches to policy initiatives like the stimulus package adopted in Togo, aimed at addressing the impact of the COVID-19 emergency. The goal of this assessment is to identify how countries can improve both during and after the crisis. Download the report in French.
Civil society partners across 120 countries, including the Caribbean Policy Research Institute (CAPRI) in Jamaica, worked with IBP to take a closer look at how governments managed their initial COVID-19 fiscal policy responses. The goal was not just to assess how governments fared, but to generate lessons on how they can respond better, both to the ongoing COVID-19 situation as it continues to unfold and as well to future such crises. This rapid assessment of “emergency fiscal policy packages”—sets of policy initiatives aimed at addressing the impact of the COVID-19 emergency—focused on three critical areas of accountability: public access to relevant information, adequate oversight, and opportunities for citizen engagement. Download the report.