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157 Index A Abacha, General Sani, 101 absorption, problems of, 16 academia, sideways accountability in, 56 access to information, from government, 93 access to information laws, 62 accountability balancing with long-term funding, 130 bottom-up, 56–57, 58 demand-driven, 62–65 enforcing for agents, 55 evolution of thinking on, 4, 6–7 external, 57–58 of government, 2 international standards and, 63 as less common than transparency, 76 long versus short route of, 12 public expenditure management and, 4, 5 for public sector, 13 sideways, 56 sources of, 55–58 for subnational governments, 29, 31 top-down, 55–56 transparency of information necessary for, 93 types of, 55 understandable budgets necessary for, 136–137 accountants, involved in the budget field, 142 advocacy, TAP grantees strengths in, 120–123 advocacy groups, in the United States, 112 advocacy organizations as independent monitoring organizations, 89 partnering with think tanks, 123 Afghanistan, 35 Africa Capacity Building Foundation, 126–127 African countries. See also Sub-Saharan Africa; West Africa; specific countries aid dependence in, 36 civil society organizations, 108 donor projects, 35 procurement laws, 43 Public Expenditure and Financial Accountability program, 43–44 agents. See also external agents accountability for, 55 in bottom-up accountability, 87 158 Index of the general public, 2 selecting, 53, 54 agriculture, transformed by mobile phone access, 60 aid dependence in Africa, 36 from donor countries, 10 Algeria, 28 American Enterprise Institute, 112 analysis plan, 118 analytical inputs, receptivity to, 121 analytical staff, in independent monitoring organizations, 117–118 analytical techniques, in monitoring work, 119 Angola, 36 antipoverty strategy, 6 appropriations process, bypassing, 34 Argentina Center for the Implementation of Public Policies Promoting Equity and Growth (CIPPEC), 98, 99, 105 off-budget accounts, 37 public spending on education, 21 Armenia arrears as a percentage of GDP, 39 off-budget expenditures, 35–36 subsidies of utilities, 26 arrears, as a problem, 39 assistance, independent of thematic focus, 123 audiences, importance of different, 120–121 audit, as weak, 43 audit institutions, as allies, 104 audit reports, availability of, 72 audited accounts, failing to deliver, 78, 80 auditing institutions, 78, 80 authoritarian regimes, countries governed by, 16 autonomy, for subnational governments, 29, 30 B Bandung Institute, in Indonesia, 11, 12, 97–98 Bangladesh budgetary expenditures, 22 expenditure on education, 23, 24 primary school teachers salaries, 27 benchmarks, for government performance, 139 Benin, 36 better outcomes, meaning of, 9 Bill & Melinda Gates Foundation, 124 block grant budgeting, in Vietnam, 32 bond issues, as a source of off-budget financing, 34 bottom-up accountability, 56–57, 58 Brazil, 42 Brookings Institution, 112 budget(s) evaluating outcomes of past years, 68 making clear and transparent, 3, 67–68 opening to public scrutiny, 31 budget arrears, 39 budget autonomy, for subnational governments, 30 budget classifications, improving, 39–40 budget consolidation, off-budget financing and, 34–37 budget coverage, expanding, 37 budget cycle late start to, 73–74 reports to the public on, 68 budget data, gathering, 90–91 budget decentralization, balancing autonomy with accountability, 61 Index 159 budget documents availability of, 71, 72 lags and incomplete data in, 73–74 budget execution insufficient information during, 77 obstacles to evaluating, 80–81, 83 problems of, 33 reporting on, 72 success stories, 83–85 budget formulation, in developing countries, 45 budget information, scant or no, 84 budget legislation reform, in Turkey and Vietnam, 84 budget literacy, state of, 47 budget preparation, 44 budget priorities, determined by executive, 76 budget prioritization and execution, obstacles to evaluating, 80–81, 83 budget process analyzing performance and transparency in, 68–83 for a country, 67 elements of, 137 problems with, 81 stages of, 67–68 budget proposals, complicating oversight, 74 budget reports not producing, 73 Open Budget Index questions about, 71 periodic, 77 budget research groups, 46 budget statements, timely release of, 74 budget summary, availability of, 72 budget transparency guidelines for, 67 improvements documented, 85 in Paraguay, 13 Bulgaria, 86 bureaucracies, size of most national, 45 Burkina Faso development assistance per capita, 36 primary school teachers salaries, 26, 27 Burundi, 25, 36 C CADEP (Center for Economic Analysis and Dissemination in Paraguay), 13, 100 Cambodia, scant or no budget information, 84 Cameroon, 121 capabilities, problems of, 16 capacity building, 130, 131–133 capacity-building programs attributes, 125 building in evaluation, 133 characteristics of successful, 123 designing to strengthen collaboration, 131 determinants of success for donors, 128–133 for independent monitoring organizations, 124–125 reviews of, 111 technical support provided by, 127–128 thematic or nonthematic, 123 CAPART (Council for Advancement...


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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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