This literature review examines evidence about the impact of public financial management (PFM) interventions in the field of decentralisation of budgeting. It asks: What is the effectiveness of devolved budgeting models in relation to the efficiency of PFM systems, service delivery, budget allocation, citizen involvement, accountability and anti-corruption? What factors ...» more
Public sector management
Civil society organisations and accountability in cash transfer programmes
Cash transfer programmes, like most social protection programmes, are vulnerable to fraud, errors, corruption and misuse of funds, which undermine their achievements1 (Perron, 2012: 1; Bhargava and Raha, 2015: vi). Effective mechanisms for transparency, accountability and participation help minimise those in need being wrongfully excluded from programme rolls; discourages ...» more
Factors important to the establishment, renewal or rehabilitation of the civil service
This literature review seeks to place the emergence of the civil service within its historical context, and highlight the role it has played in state-building. The civil service has helped the state to penetrate peripheral territories, standardise physical and psychological space, and accommodate competing sources of power. The review notes the expansion of the ...» more
Public procurement reform: assessing interventions aimed at improving transparency
This Rapid Evidence Assessment (REA) asks: what is the effectiveness of different interventions that aim to improve the transparency of public procurement? It also asks: What is the impact of improved procurement on accountability, anti-corruption and service delivery? Is it possible to produce key success criteria? An evidence base consisting of 48 studies, of high ...» more
Urban governance
What is urban governance and why does it matter? How can key urban policy issues be addressed? This topic guide introduces the literature on urban governance and its relationship to growth and poverty reduction. It considers the key debates and issues, and sets out some implications for practice on specific urban governance challenges. ...» more
Legislative oversight in public financial management
This Rapid Evidence Assessment examines the quality of the available evidence on the effectiveness of reforms aimed at improving legislative oversight to attain improved development outcomes, and summarises the available lessons from the literature. The specific research questions considered are: What is the effectiveness of the different public finance legislative ...» more
Decentralisation and cash transfer programmes
In many countries, national governments have delegated the implementation of public programmes, including cash transfers (CTs), to lower levels of the political administration. This rapid literature review found very little research or empirical evidence on the relationship between federal and provincial government in regard to cash transfer programmes. Much scholarship has ...» more
Open data, transparency and accountability
Open data involves the release of data so that anyone can access, use and share it. One of the main objectives of making data open is to promote transparency. For open data and transparency initiatives to lead to accountability, the required conditions include: getting the right data published; enabling actors to find, process and use information, and to act on any outputs; ...» more
Taxation, governance and growth
Historically, tax research has been dominated by two questions: how to enhance revenue collection in order to finance redistribution and public goods and services, and how to design tax policy to strengthen incentives for economic growth (Joshi et al. 2014; Moore 2013). However, the past decade has witnessed surging interests in a third possibility: that…» more
PFM and corruption
Public Financial Management (PFM) processes – revenue mobilisation (e.g. taxation and customs), budget preparation and resource allocation, budget execution (e.g. procurement and payroll), and the accounting and auditing of government expenditure – are a key focus of donor supported anti-corruption reforms. A focus on the budget and budgetary processes is not surprising given that: (1)…» more
Governance and service provision
Over the past decade, development professionals have become increasingly aware of the fact that providing better services for the poor is as much about governance as it is about solving technical problems. Building new schools, health centres, and water points is all very well, but if teachers and nurses don’t turn up to work or…» more
Linkages between taxation and stability
Tax reform agendas have traditionally focused on increasing public revenue in an economically efficient manner. However, Prichard (2010) argues that there is a case for linking revenue enhancement more explicitly to broader governance objectives. It should be noted that increased domestic revenue generation will only lead to improved development outcomes if the new revenue is ...» more
Measuring the performance of PFM systems
Government budgets and their supporting systems – often referred to as Public Financial Management (PFM) systems – are one of the key tools that governments use to turn policy statements and intentions into the delivery of goods and services. In fact, much of what governments do depends on raising, borrowing and spending public resources. Interest…» more
Webinar video: Public Financial Management
Dr Paolo de Renzio (International Budget Partnership) and Prof Dominik Zaum (University of Reading) gave short presentations on transparency, participation and corruption in Public Financial Management. Discussant Dr Simon De Lay (University of Birmingham) drew on his experience and recent research to reflect on issues raised, and participating development practitioners from around the world contributed questions and comments. The webinar was held on 24…» more
Public financial management evidence mapping
This paper reviews the extent of evidence for the effect of Public Financial Management (PFM) interventions on outcomes in low and middle income countries. It is based on a database of 197 studies compiled after a rigorous search process. The number of studies in the field was surprisingly low, reflecting a series of challenges in acquiring robust evidence. Studies tended to ...» more
External support for retention allowances
Retention allowances can come in the form of separate payments or salary top-ups. Donors have generally been reluctant to support retention allowances because they feel salaries are a government responsibility and because of concerns over the sustainability of such support. However, the scale of the crisis has sometimes been so great that they have stepped in to provide ...» more
Public financial management in decentralised and decentralising environments
What is public financial management and how is it used in decentralised and decentralising systems? Public financial management (PFM)—the science and art of budgeting, spending, and accounting for public funds—is among the most fundamental elements of public sector reform. PFM not only helps to ensure that there are clearly defined and well applied rules and…» more
Public financial management in fragile states
Effective Public Financial Management (PFM) in fragile states is a critical foundation for basic economic governance and in establishing the performance, legitimacy and accountability of functional states. Extreme poverty is increasingly located in these countries, which face multiple challenges of ongoing conflict, instability and resource constraints, both financial and human. A June 2015 summary ICAI…» more
Political Economy and Governance in the Democratic Republic of Congo (DRC)
This report is an update of a 2010 report, ‘Political Economy and Governance in the Democratic Republic of Congo (DRC)’, and is based on some of the recent literature on governance and political economy in the Democratic Republic of Congo (DRC). The report outlines the following key governance and political economy issues discussed in the literature: Political ...» more
Implementing integrated financial management information systems
What do we know about what has worked, what has failed, and why? What lessons does the literature identify? Expensive integrated financial management information systems (IFMIS) have frequently failed to realise the promised benefits of reforming public financial management (PFM). There is a dearth of conclusive evidence to explain why this is the case. IFMIS are complex, ...» more
