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
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
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.
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
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
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
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
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
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