May 14, 2013
This report details the findings of a social audit of more than 5,000 of Cape Town’s communal toilets. The social audit concluded the city was failing to monitor contractors, leading
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Sep 19, 2008
This model report provides an example of how civil society organizations can analyze the fiscal framework and the assumptions used by the government to set the taxing and spending parameters
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Nov 15, 2011
Oil has the potential to transform Uganda’s economy from the poorest to the richest economies in the world, but it also creates new risks and challenges for the country. This
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Feb 22, 2012
This handbook, produced by the Organisation for Economic Co-Operation and Development (OECD), is a practitioner’s guide designed for use by government officials in OECD Member and non-member countries. It
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Jun 11, 2020
This analysis is focused on key sectors and programs in the fight against COVID-19 as the supplementary budget was prepared with the goal of freeing up resources to address the
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Jan 19, 2009
The gaps between approved budgets and the realization of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role
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Apr 19, 2007
This study offers practical insights for donors and national governments on how to strengthen the links between poverty reduction strategies (PRSs) and national budgets, with a view to improving domestic
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Jul 28, 2011
The Lima Declaration is intended to provide criteria to ensure the independence and effectiveness of government auditing. This document provides the basic principles that must be respected in a country’s
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Dec 22, 2002
This policy brief analyzes the roles of government, civil society, and legislatures in the budget process. Jeremy Heimans examines the stages of the budget process – formulation, analysis, and tracking
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Jul 26, 2019
July 2019 | By Carlene van der Westhuizen with Teboho Tsietsi and Albert van Zyl, International Budget Partnership South Africa
This edition of Metro Budget Notes reviews the South African
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