By 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.
By 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.
By Mar 07, 2019
This report summarizes budget credibility research undertaken in partnership with 24 civil society organizations in 23 countries between October 2018 and January 2019. Each partner organization 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.
By Feb 21, 2019
This paper looks at the information governments provide on the impact of their budget policies on poor and disadvantaged groups – and on poverty and inequality more generally. The analysis is based on the results of three questions from the Open Budget Survey 2017 meant to hone in on these issues. Findings demonstrate that, on average, governments publish very little information on these topics, thereby limiting the ability of civil society to monitor these efforts and hold their governments accountable.
By Feb 14, 2019
This paper outlines the elements of a proposal to reframe debates around public finance and government budgets, drawing on the inter-related concepts of justice, democracy, and human rights, and putting more emphasis on issues of equity, sustainability, effectiveness and inclusion. The authors address some of the shortcomings of current approaches and propose a more solid, normative foundation on which public finance decisions can be assessed and taken.
By Jan 16, 2019
Tax expenditures — provisions that reduce the amount of tax that is paid by providing special treatment to a particular class of individual, industry, or activity — have been on the rise in Latin America and represent a reduction of between 10 and 20 percent in total revenues collected by governments, with questionable impact. Because the available evidence shows tax expenditures tend to generate economic distortions and worsen inequality, civil society groups are increasingly becoming interested in engaging with tax expenditures to hold governments accountable for this important and opaque area of public finance. This paper examines tax policy and tax expenditures in Latin America and the role that civil society can play in related debates.
By Dec 10, 2018
This publication presents four stories that envision public finance in the year 2040 and illustrate the crucial role of public finance systems and policies in advancing — or undermining — economic equality, social justice, sustainable development, and human rights. Organizations working in the fiscal transparency and accountability field can draw on these scenarios to stimulate a dialogue about long-term strategies for advancing fiscal transparency and accountability in ways that will contribute to positive change in the lives of the poor and marginalized.
By Dec 03, 2018
Many communities living in informal settlements in metropolitan municipalities in South Africa receive basic services such as water, sanitation and refuse removal from outsourced service providers. This paper provides a detailed overview of the minimum level of procurement information South African metropolitan municipalities should be publishing on their supply chain management websites to support public engagement in the monitoring of the delivery of outsourced services and engagement in the tender process.
By Dec 03, 2018
In South African metropolitan municipalities, the provision of basic services like water, sanitation, and electricity to urban informal settlements is an ongoing struggle, but very little is known about what specifically goes wrong. This research examines the findings of social audits, provider bid specifications, and interviews with municipal officials to identify the systemic causes of outsourced service delivery challenges and outlines several issues local governments could address to improve service delivery to informal settlements at scale.
By Nov 26, 2018
This guide is designed to help informal settlement communities in South Africa find the documents that provide information about a service being delivered to their community, which can be used to monitor if services are being delivered according to government contracts, and to engage with the government to improve the delivery of the service.