By Apr 18, 2017
How does fiscal accountability advance in an era of closing government? This collection of learning and reflection essays from the International Budget Partnership’s 2016 Annual Report illustrate the multidimensional nature of budget work and democratic engagement. Read more.
By Apr 13, 2017
Every quarter, the government of Kenya must produce a budget implementation report that details actual spending against the budget approved by parliament. This responsibility is also given to the Office of the Controller of Budget, an independent agency whose main role is to monitor budget implementation and ensure that funds are released against the budget. This paper looks at 2015/16 budget implementation reports from both agencies and presents key findings about government spending in Kenya.
By Apr 10, 2017
Published in partnership with UNICEF, this report examines budget transparency and accountability in 31 African countries. Drawing on data from the Open Budget Survey 2015, the report identifies shortcomings across all three pillars of open and accountable budget systems: budget transparency, public participation, and oversight by formal government institutions. The report provides a set of recommendations for how African governments can improve transparency and accountability and ensure that public resources are used in the best interests of the growing population of children in the continent.
By Apr 03, 2017
Issue specific budget analysis can be a powerful tool to support advocacy campaigns to improve the quality and quantity of service delivery to poor people living in South Africa. This guide describes a step-by-step approach to reading and analyzing local government budgets with a focus on a specific service delivery issues. It also includes information on how civil society organizations might use their analysis findings to advocate for better service delivery.
By Mar 15, 2017
This brief draws on a review of relevant policy and budget documents and interviews with experts to present information about the financing of informal settlement upgrading in metropolitan municipalities in South Africa. Understanding how this process works enables civil society and local residents to engage with all three levels of government on whether enough money has been set aside for informal settlement upgrading and whether metropolitan municipalities have used funding appropriately.
By Feb 28, 2017
In 2016, IBP Kenya began promoting a new approach to public engagement with budgets termed “deliberating budgets.” The approach is rooted in theories of deliberative democracy, which emphasizes the importance of giving and debating reasons for the choices we make. In the context of budget-making, deliberation occurs particularly around the reasons for the trade-offs — giving more to particular areas and less to others. What does deliberation about the budget actually look like? One answer emerges from Nairobi County, Kenya.
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.