1. Achieving the MDGs: RBA Training Workshop Module 6: Investments in Public Management May 9-12, 2005

2. 2 www.unmillenniumproject.org Key areas 1. Review human resources planning and management across all sectors (e.g. salaries, incentives, hiring standards) 2. Financial and accounting systems 3. Central statistics and record keeping 4. Legislative, judicial and tax systems, and law enforcement 5. Public accountability mechanisms

3. 3 www.unmillenniumproject.org Example: Financial and Accounting Systems  Training and salaries for financial and accounting staff in government offices  Training key administrative staff across departments in budgeting and accounting  Software and hardware for procurement, etc  Infrastructure for improved financial services  Regulatory and supervisory systems and training for Central Bank staff

4. 4 www.unmillenniumproject.org Key elements of public accountability mechanisms  Objectives: –Align budget processes with MDG-based PRS –Ensure proper and effective use of government resources and development assistance through audits and tracking of inputs and outputs –Hold decision-makers accountable for their performance  Means: –Track expenditures and outputs (e.g. number of teachers and doctors) –Rely on third parties for audits and reviews, as necessary –Ensure public transparency

5. 5 www.unmillenniumproject.org Example: accountability mechanism of Global Fund Financial Management Systems Accurate transaction records Effective disbursement systems Auditable financial reporting Institutional Arrangements Effective leadership / management Sufficient IT and infrastructure Adequate substantive expertise Procurement and Supply Well-designed supply plan Effective distribution systems Accountability for all transactions Monitoring and Evaluation Collect and record data Support preparation of reports Undertake evaluation studies

6. 6 www.unmillenniumproject.org Checklist for public accountability mechanisms  Track the following: –Expenditures made against each budget line item –Outputs (e.g. number of teachers, doctors, bednets purchased and deployed) –Unit costs  Instruments for promoting transparency and accountability include: –Periodic public expenditure reviews –Public parliamentary review –Advance publication of all project documents –Formal channels for civil society participation in tracking resource flows. –External auditing by private entities