This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimulus for more cost-effective outcomes of...

The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...

This policy brief highlights the key messages for policy makers from the World Bank report "Seeing the Invisible: A Strategic Report on Groundwater Quality" (Ravenscroft and Lytton 2022a). This report and “A Practical Manual on Groundwater Quality Monitoring" (Ravenscroft and Lytton 2022b)...

The study sought to assist governments in introducing school-focused programming into reforms of primary education. The included: (i) an assessment of how well 26 World Bank-assisted project designs for primary education met criteria for educational effectiveness; (ii) the preparation of a...

The Government of Bihar (GOB) has adopted various reform measures to modernize fiscal and financial management such as passing of the Fiscal Responsibility and Budget Management Act, adoption of Government of India's general financial rules and decentralization of financial powers to respective...

The past two decades have witnessed a fundamental transformation in the structure of government across East Asia. Prior to 1990 most East Asian countries were highly centralized; today, decentralization is ubiquitous throughout the region. From China to Thailand, sub-national governments are now...

This report, which is a product of the World Bank's Recurso program - reviews Peru's recent advances in health sector policy and performance and discusses upcoming challenges. Using the 'accountability triangle' approach developed in the 2004 World Development Report (WDR 2004), it focuses on...