Fact Sheet: Addressing Budget Credibility

Oct 01, 2019

In 2018, the International Budget Partnership began a two year pilot to examine deviations from approved government budgets, or budget credibility, with specific concern for the impact on vulnerable populations. This fact sheet provides a succinct and informative summary of the project.

That’s Incredible! The Contours of Budget Credibility in Nigeria

By Samuel Atiku, BudgIT and Jason Lakin, International Budget Partnership, Sep 30, 2019

Nigeria has long had severe budget credibility issues, and recent evidence suggests that the problem has not improved. This paper probes the various factors that that may be contributing to the low credibility of the budget in Nigeria and presents an analysis structured around an assessment of eight different hypotheses for what could be driving the problem.

Budget Credibility Across Countries: How Deviations are Affecting Spending on Social Priorities

By Paolo de Renzio, Jason Lakin, Chloe Cho, Sep 20, 2019

As countries increasingly focus on meeting the SDGs, attention should be paid not only to the financing gap governments face but also to the “credibility” of their budgets – which measures governments’ capacity to effectively manage and spend the resources that they already have (or say they have). New IBP analysis using the World Bank BOOST dataset suggests that the lack of budget credibility is an important challenge that may undermine the pursuit of the SDGs in many countries.

Guidelines for developing a social audit questionnaire

Aug 27, 2019

These guidelines help you develop a social audit questionnaire that will collect evidence or information that will be easy to capture and analyse, and will provide accurate and representative findings and recommendations that can be used to engage with government.

How People Think About Fairness and Why It Matters for Equitable Budgets

By Jason Lakin, International Budget Partnership, May 21, 2019

How can we build a moral case for equitable budgets and redistributive policies that will resonate with a broad cross-section of society?  This reflective piece points to the need to collect more evidence on attitudes about fairness across countries and communities and to fashion messages that emphasize our common humanity, rather than our differences.

Kenya: 10 Key Questions About Your County Audit Report

By Mokeira Nyagaka and John Kinuthia, Apr 04, 2019

This guide — part of a series of guides on how to read and understand different budget documents at the national and county level in Kenya — provides some structured questions that will help the public, civil society organizations, and other agencies read and understand Kenya county Audit Reports.

Kenya County Audit Reports

How Governments Report On and Justify Budget Deviations: Examples from 23 Countries

By International Budget Partnership, Apr 01, 2019

As part of the International Budget Partnership’s Assessing Budget Credibility Project, 24 civil society partners in 23 countries identified a budget credibility challenge in their country and scrutinized a case where the government consistently failed to raise or spend funds as it said it would at the start of the fiscal year. Partners looked for explanations for deviations in published documents and then sought interviews with public officials to further understand the deviations. These budget credibility country snapshot reports summarize their research.

How Governments Report On and Justify Budget Deviations: Examples from 23 Countries