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Budget Oversight

Social Justice Coalition Report of the Khayelitsha ‘Mshengu’ Toilet Social Audit

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

…

Raising The Stakes: The Impact of HakiElimu’s Advocacy Work on Education Policy and Budget in Tanzania

Aug 26, 2013

By Ruth Carlitz (University of California, Los Angeles) and Rosie McGee (Institute of Development Studies, University of Sussex).

Tanzania has invested heavily in ensuring that all children have access to

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Revenue Estimation, the Budget Balance and Fiscal Accountability in South Africa: Some Recent Experiences

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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Reflection points for civic actors on the politics of tax reform

Oct 09, 2020

As part of IBP’s new Tax Equity Initiative, we are developing research and tools to help civic actors deepen their engagement with tax reform and to learn from each other.

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Equitable Sharing of the Treasures of Oil and Gas in a Transparent and Environmentally Sustainable Manner

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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Citizens as Partners: A Handbook on Information, Consultation, and Public Participation in Policy Making

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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Responding to the Challenges of Supreme Audit Institutions: Can Legislatures and Civil Society Help?

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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Minding the Gaps: Integrating Poverty Reduction Strategies and Budgets for Domestic Accountability

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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United Nations INTOSAI’s Lima Declaration of Guidelines on Auditing Precepts

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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Strengthening Participation in Public Expenditure Management: Policy Recommendations for Key Stakeholders

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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The Open Budgets Blog features content related to transparency, participation, and accountability in government budgeting; civil society budget analysis and advocacy; and public finance management.

Posts are the responsibility of their authors and do not necessarily represent the views of the International Budget Partnership, our donors, or partners.

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