1. Usefulness of WBI materials as external research
CABRI 3rd Annual Budget Reform Seminar
Addis Ababa, November 2006
Alta Fölscher

2. Introduction Purpose of presentation two-fold Structure
Introduce CABRI members to series of publications on PFM
Illustrate usefulness of research in informing budget reforms to strengthen policy, budget link
Need for vertical accountability mechanisms
Institutions that enable vertical accountability
Structure
Share purpose and content of publications
Present on particularly two papers out of series

3. WBI Series on PFM
Governance for Public Expenditure and Financial Accountability series
Four titles published in 2005, 2006
Fiscal Management, Public Services Delivery, Public Expenditure Analysis, Intergovernmental Fiscal Transfers: Principles and Practice
Five titles published in 2007
Budgeting and Budgetary Institutions
Performance Accountability and Combatting Corruption
Participatory Budgeting
Local Government Financial Management
Local Budgeting
Tools for Public Sector Evaluations
Aimed at practitioner
But draws on insights from academic literature
Provides useful conceptual frameworks and practical guidance
Examines issues to level of detail, eg breaking down performance
Examples and case studies
Supported by training materials

4. Content glimpse Budgeting and Budget Institutions
Fiscal performance; transparency and accountability; coverage; capital budgeting; budget methods and practices; performance budgeting; accrual accounting; budget preparation and approval; budget execution; ICTs in budgeting; strengthening PEM in Africa; post-conflict countries; 2 country case studies.
Performance Accountability and Combatting Corruption
Performance-based accountability; efficiency integrity and capacity; E-government; networks and collaborative solutions; role of political institutions; legal and institutional framework for accountability to citizens; combatting corruption; external accountability; revenue corruption; role of audit; performance auditing; parliamentary budget offices; public accounts committees.
Participatory Budgeting
Overview looking at opportunities and a guide; regional section including Africa, Eastern Europe, Asia, MENA, Latin America; country case studies including Bangladesh, India, Philippines, Russia, Ukraine, South Africa, Thailand

5. Local Government Series
Local Government Budgeting
Fiscal Administration, including forecasting revenues, local fiscal discipline, combating corruption; and Local Budgeting including budget forecasts and process; Citizen-centred performance budgeting; assessment of performance and capital budgeting
Local Government Financial Management
Financial accounting and reporting; Cash Management; Procurement; Internal controls; Debt management; Internal Audit, External Audit

6. Illustrative texts Chose area highlighted by first session
Vertical performance accountability
Role of civil society
Key question:
What can research tell us about how to operationalise benefits of citizen-centred performance accountability
Draw on two papers in Performance Accountability volume
Jenkins, R: Role of Political Institutions in Promoting Accountability
Russel-Einhorn, M. Legal and Institutional Frameworks Supporting Public Sector Accountability to Citizens for Service Delivery Performance: Opportunities and Limitations

7. Role of political institutions promoting accountability
Key Accountability Concepts
Relationship
Not any single relationship, but system
Interdependent and reinforcing
Vertical and horizontal
Formal and informal
Answerability
Explanation and information
Sanction
Adjudication
Deterrent, capacity
Accountability and responsiveness
Application to PFM systems and citizen engagement
Analysis of political institutions
Electoral systems, parliament, formal structures, civil society,

8. Public Sector Accountability to Citizens
Mechanisms of voice
Voice mechanisms allow public to influence final outcome of a service through some form of participation or articulation of protest or feedback
Decades of top-down supply driven approaches to reform have failed to provide better outcomes
Alternative is a demand-driven citizen-centred governance approach
Theoretical and empirical evidence of effectiveness
Better public policy and implementation
More transparency and accountability
Greater trust in government
More active citizenship and engagement

9. What kinds of mechanisms create effective citizen voice
Background factors and specific factors
Background factors
Deeply imbedded in the social, economic and political environment
Related to commonly identified risks regarding voice mechanisms
Also administrative traditions and legacies
Specific factors
Institutional design
Resource availability
Capacity of civil society and key government actors

10. What kind of processes maximises impact of citizen voice
Affirmative, balanced representation institutions
Who is consulted?
Notification and agenda setting institutions
Advance notice; effective media; access to agendas; timely provision of documentation
Transparency and documentation institutions
Budget documentation; spending reports; performance information; annual reports; audit reports
Affirmative approach
Affirmative voice institutions
Processes to elicit information on citizen concerns, demands and priorities
Part of main budget process
Should be mandatory, not discretionary
Dissemination and report back on inputs

11. Processes cont. Deliberation and decision-making institutions
Transparency
Reporting, feedback and evaluation institutions
Formal systematic institutions to make available data on implementation
Participation in monitoring of implementation, audit
Complain and redress institutions
Complaint procedures; ombudsman; public protector; courts

12. Locating materials Printed Books can be ordered from
Books will be available for download free of charge
In mean time request chapters from Kaitlin Tierney at WBI
Training materials and further papers: