By Feb 22, 2017
The “pork barrel system” of lump sum grants to members of the Philippines Congress to fund a list of community-based or small-scale infrastructure projects was revived during President Corazon Aquino’s administration and operated under a series of programs, most recently through the Priority Development Assistance Fund (PDAF). Two unrelated investigations in 2012, one by the National Bureau of Investigations and the other by the Commission on Audit (CoA), shed light on the misuse of the PDAF by members of congress, government officials, and NGOs. This case study examines the impact of the CoA’s findings.
By Feb 22, 2017
This case study details the findings and examines the impact of the Argentina General Audit Office’s (AGN) March 2012 report pointing out irregularities concerning maintenance and procurement issues related to train services provided by the private company Trains of Buenos Aires (TBA). The audit report was issued just days after a fatal train accident in which a train operated under a contract held by TBA crashed into a station in Buenos Aires, killing 52 and injuring nearly 800 passengers. Though the AGN had previously issued audit reports related to train services provided by TBA, its March 2012 report, coming just days after the tragedy, had a much greater impact.
By Feb 22, 2017
Coal is a nationalized industry in India, and Coal India Limited (CIL) is the state-owned company responsible for coal production. Prior to 1991, the government set the prices that companies companies producing steel, cement, and power would pay for coal. Economic reforms replaced this system with one that allocates coal blocks to individual public-sector entities and private companies. But the gap between the demand for coal and the supply continued to widen, so the Comptroller and Auditor General (CAG) of India conducted an audit investigation to examine the adequacy of the administrative system. This case study examines the impact of the CAG’s 2012 audit report.
By Jan 31, 2017
CSOs in South Africa need access to disaggregated budget data to be able to monitor budgeting for and expenditure on the delivery of services, such as basic education. But they struggle to find out whether the data they need is being produced or published, in which format, and by whom. Through conversations with these CSOs, IBP South Africa collected a range of education-related budget information requests and commissioned Cornerstone Economic Research to assess the availability of disaggregated budget data that responds to the requests. Download the report of what they found along with an accompanying report with background information on how education is funded in South Africa.
By Jan 04, 2017
Public reasoning is an important part of budget making, but the reasons given by governments for their preferred policies are often inadequate. At the same time, there is no recognized standard for assessing the adequacy of reasons. This brief presents a set of nine criteria that can be used to assess the adequacy of reasons given to justify budget decisions using examples drawn from Kenya national budget documents published between July and December 2016.
By Dec 21, 2016
Since 2010, Kenya has confronted a number of policy decisions related to how to share resources, including the revenue sharing formula that distributes funds among the 47 counties. While there has been some discussion of these choices, there has been little discussion of how the public in Kenya thinks about fairness. To begin to generate this evidence, IBP Kenya worked with research firm to develop and administer a national survey. The survey consisted of a set of simple scenarios about sharing resources designed to trigger views of fairness indirectly. This paper describes the survey scenarios used to capture attitudes of fairness and finds that, on average, Kenyans responded in ways that are consistent with widely shared principles of fairness.
By Dec 20, 2016
Are Kenya’s Sector Working Groups an effective means for the public to influence sector budget allocations? This brief assesses Kenya’s 2017 Budget Policy Statement to see whether the public’s priorities have had an impact on sector allocations and what reasons the government provided for including or excluding them. The authors conclude that in most cases, it is not possible to tell whether public views were taken into account, though in some cases it seems clear that they were not. Where public views were not included, the explanations for excluding them are inadequate.
By Dec 14, 2016
How much money should Kenya’s 47 counties receive? This issue is discussed annually in Kenya when Parliament debates and approves the Division of Revenue Act and the County Allocation of Revenue Act. In making its decision, Parliament is meant to deliberate on recommendations from the Commission on Revenue Allocation and the National Treasury. This analysis compares the 2017/18 Commission on Revenue Allocation and National Treasury recommendations and raises issues Parliament should consider in their deliberations.
By Dec 12, 2016
The Budget Review and Outlook Paper (BROP) is a Kenya budget document that must be produced by both national and county governments every year to provide a review of budget performance from the most recent financial year and updated expectations and recommendations for the coming financial year. IBP Kenya’s Analysis of Kenya’s 2016 BROP finds revenue and expenditure performance were both below target in 2015/16.
By Dec 05, 2016
Is there a mismatch between the budget information supplied by governments and demand among civil society? This paper examines the “demand side” of fiscal transparency using findings from a global survey of 176 individuals working in civil society that use budget information for analysis and advocacy activities. Based on the responses, the authors identify a “fiscal transparency effectiveness gap” between the fiscal information that governments often provide and the information that CSOs need.