This study focuses on the implications of East Timor's transitions from United Nations administration to Independence, from reconstruction to development and from aid dependence to fiscal independence for public expenditure policy and management. Following an assessment of the existing systems...

"In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial...

"In 2002, David McGee wrote a comprehensive report on two important elements in the system of public financial accountability, namely the office of the Auditor General and the parliamentary oversight committee commonly referred to as the Public Accounts Committee (PAC). The purpose of the...

This study shows how difficult it is for Niger to significantly change its expenditure composition in a short time span. A narrow and volatile domestic resource base, heavy dependence on aid, and a large share of pre-determined expenditures such as external debt payments are important factors...

This document assesses the quality of financial accountability and transparency in Bangladesh, and makes recommendations for improvement. With respect to public funds, it compares the financial management standards, and practices of agencies using such funds against and international, or "best...

Zambia's economy is not growing fast. Poverty is on the rise. The quality of economic governance is on the decline. And public resources are not well spent. The badly needed first steps to reverse all this are to start getting the budgetary allocations right and to make sure those allocations go...

The public financial management (PFM) performance assessment in Mali covered all central government revenues and expenditures and the institutions responsible for their management. This means that the assessment covered central government ministries and institutions, along with their de...

The public financial management (PFM) performance assessment in Mali covered all central government revenues and expenditures and the institutions responsible for their management. This means that the assessment covered central government ministries and institutions, along with their de...