Hits and misses: Budget credibility in the context of COVID-19 in Kenya

Jul 29, 2021

This study takes a first look at how the Kenyan government’s fiscal response to COVID-19 was implemented, especially in the first months of the pandemic covering the financial year 2019/20. In doing so, we hope to understand how the government’s capacity to spend its approved budget was affected by the crisis, especially in sectors that were critical to addressing the pandemic, such as health and social protection.

COVID-19: Assessment of Budget Data Availability in Nigeria

Jul 26, 2021

This document provides an overview of the government’s fiscal policy responses and data sources for tracking their implementation at the federal and state government level which together comprise the majority of the total government expenditure.

Budget Credibility in Response to Covid-19 in Indonesia

Jul 26, 2021

This policy note looks at the implementation of the Indonesian government’s fiscal response to COVID-19, The aspect assessed including the transparency of reporting about public spending in response to COVID 19 and whether the government implemented their COVID-19 budget as it was announced.

Transparency and Accountability of the COVID Fiscal Response in Ghana

Jul 26, 2021

How much of the announced COVID response fiscal policies did the government implement as planned? This note looks at the available data on spending to track how well the government reported on its spending in response to COVID, as well as whether the reported numbers are in line with the policies the government announced in July 2020.

Fiscal Discipline: Are national and county governments adhering to budget ceilings?

Jun 04, 2021

This study highlights whether national and county governments have been able to adhere to all the budget ceilings set out in Kenya’s fiscal laws and looks for any sanctions that are provided in cases where the budget conditions are not followed. It also explores why some counties complied with the fiscal rules set out in the Public Finance Management Act 2012 – and others did not.

Tackling gender inequality and climate change through the budget: A look at gender-responsive climate change budgeting in Bangladesh and Mexico

By Sejal Patel, Delaine McCullough, Paul Steele, Liane Schalatek, Sandra Guzmán, Tanjir Hossain, Apr 06, 2021

This study aims to accelerate progress toward more effective ways of integrating (“double mainstreaming”) gender equality and climate change considerations as equally important imperatives in public financial management and presents findings from exploratory research in Bangladesh and Mexico.

Integrating gender and climate change in public budgeting: The case of Mexico

By Dr. Sandra Guzmán, Apr 06, 2021

This report aims to contribute to greater understanding of how governments are taking steps to reflect the intersection of gender and climate change in their budgets by examining the progress Mexico has made toward an integrated approach to elaborating its central government budgets.

Upholding commitments: How supreme audit institutions can strengthen budget credibility through external audits

Mar 24, 2021

We rely on our national budget to provide a roadmap to effective service delivery and the achievement of long-term national objectives. But how do we know that the government is indeed collecting and spending funds according to this approved plan? In other words, how do we determine that these budgets are “credible”? This report is also available in French and Spanish.