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v Contents Preface—a story about this book    ix Acknowledgments    xvii Chapter 1 The process of government accountability—an anecdote and an agenda    1 A critical focus—public expenditure management    3 Evolution of thinking on development and accountability    4 A simple model    7 A word of caution on a promising agenda    15 Notes    17 Chapter 2 Major issues and tools in public expenditure management    18 Countries need a strategic approach to expenditure planning    18 The government’s role is often too broad to be successful    19 Spending tends to be inefficient and inequitable    20 Decentralization of public spending creates practical problems    28 Budget execution and the expenditure framework are weak    33 Prospects for improving public financial management and procurement systems are mixed    42 What remains to be done    44 Notes    47 vi Contents Chapter 3 The political dimension of public accountability    51 Defining the problem    51 Applying the principal-agent framework to citizens seeking results from government    52 Charting the sources of accountability    55 Taking advantage of the changing world political context    58 Improving prospects for demand-driven accountability    62 Notes    65 Chapter 4 Transparency and accountability in budgets and expenditure management    66 Making budgets clear and transparent     67 Analyzing performance and transparency in the budget process    68 Some success stories in budget execution—but more are needed    82 Notes    85 Chapter 5 Independent monitoring organizations at work    87 What is an independent monitoring organization?    87 Putting independent monitoring organizations on the map    88 Engaging in a multiagent environment to improve transparency and accountability      89 Measuring the impact of independent monitoring organizations—some questions    103 Next steps for independent monitoring organizations    108 Notes    109 Chapter 6 Strengthening independent monitoring organizations    111 Characteristics of a small group of independent monitoring organizations    112 Actions taken to strengthen independent monitoring organizations    123 Lessons for donors    129 Summary of lessons for improving the effectiveness of independent monitoring organizations    134 Notes    135 Contents vii Chapter 7 Conclusion—bringing everyone to the same page    136 The story of the book    136 What can donors do?    138 What can independent monitoring organizations do?    140 What can governments do?    140 And finally, a ministry of finance perspective    141 Notes    145 References    147 Index    157 Boxes 1.1 What do we know about the links between transparency, public expenditure, and human development?    5 1.2 Introducing results-based budgeting in Peru    9 1.3 Improving the effectiveness of education spending in Kenya    11 1.4 Better outcomes with better governance in Indonesia    12 1.5 Increasing budgetary transparency in Paraguay    13 1.6 Shaping the dialogue on education spending in Ghana    15 2.1 Implementing food subsidy reform in Tunisia    29 2.2 The Ho Chi Minh City experiment    32 2.3 Aid dependence in Africa    36 2.4 Objectives of a medium-term expenditure framework    38 2.5 Comparing infrastructure services across 10 municipalities in Karnataka, India 46 3.1 Bottom-up accountability and interest group theory    58 3.2 Mobile success emerges amid the mayhem    60 3.3 Access to information laws    62 3.4 International standards and accountability    63 3.5 Trust in nongovernmental organizations among opinion leaders    64 4.1 Budget legislation reform in Turkey and Vietnam    84 5.1 Evolution from advocacy to independent monitoring organization—Developing Initiatives for Social and Human Action    94 5.2 Independent monitoring organizations and other expenditure analysis tools 96 5.3 Independent monitoring organizations and other routes of accountability 104 5.4 A legal model encourages civil society participation in Colombia    106 5.5 Demonstrating the impact of independent monitoring organizations in Mexico 109 viii Contents 6.1 Reflections of former Nigerian Minister of Finance Ngozi Okonjo‑Iweala on civil society organizations in the 2003–06 budget process    113 6.2 Summary results and institutional management indicators in the Transparency and Accountability Project    115 6.3 Examples of capacity-building programs for independent monitoring organizations    124 6.4 Observations on the funding history of civil society organizations in India from Vinod Vyasulu, founder of the Center for Budget and Policy Analysis in Karnataka, India    126 Figures 1.1 A model of governance, public expenditure management, and the role of independent monitoring organizations    8 3.1 Routes of accountability for public entities    55 3.2 World Internet penetration rates vary widely, 2009    61 4.1 Best practices for budget process—reports and timeline    68 4.2 Budget document availability varies greatly for low- and middle-income countries, 2008    72 4.3 Few sample low- and middle-income countries release...


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Subject Headings

  • Developing countries -- Appropriations and expenditures -- Evaluation.
  • Government spending policy -- Developing countries.
  • Government accountability -- Developing countries.
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