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Budget Preparation: Budget Comprehensiveness and Transparency



International Good Practices and Reference Models

OECD Best Practices for Budget TransparencyBased on OECD member countries’ experiences, this paper presents general budget transparency best practices.

Manual on Fiscal Transparency:   IMF examines the framework for fiscal management and best practices for budget transparency.

Public Financial Management and Accountability Focusing on Best Practices in the Context of Budget Transparency: This publication, composed by UN Economic Commission for Africa, analyses the principles of budget transparency in 15 African countries and suggests effective mechanisms to enhance transparency and accountability in national budgeting processes in Africa.     back to top


Guidance and Tips

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Country Case Studies and Lessons Learnt

Assessing Public Financial Management and Accountability in the Context of Budget Transparency in Africa  The UN for Africa reviews Economic Commission and introduces the need for fiscal transparency in African nations including international and regional guidelines. It discusses budget preparation, execution and reporting with general and specific findings with recommendations.   Also includes information on Rwanda, Algeria, Tanzania, and Equatorial Guinea.

Strengthening Participation in Public Expenditure Management - Policy Recommendations for Key Stakeholders (Published by the Organization for Economic Co-operation and Development):   This policy brief analyzes the roles of government, civil society, and legislatures in the development of the budget. Jeremy Heimans examines the stages of the budget process - formulation, analysis, and tracking of the budget -, and identifies opportunities and risks for participatory budgeting through different case studies.

  Budget Transparency and Participation - Nine African Case Studies: This multi-country study discusses: 1) legal framework for transparency; 2) clarity of roles and responsibilities; 3) public availability of information; 4) capacity and systems in the budget process; 5) management of extra budgetary activates; 6) participation in the budget process; 7) the role of donor funding.   

All topics are discussed in relation to the nations of Botswana (Conducted by the Botswana Institute for Development Policy Analysis); Burkina Faso (Conducted by the Center for Democratic Governance and Dean of Public Law and Political Science, University of Ouagadougou); Ghana (Conducted by the Centre for Budget Advocacy at the Integrated Social Development Centre), Kenya (Conducted by the Institute for Economic Affairs and Bonfas Oduor-Owinga from the Social Development Network); Namibia (Conducted by the Institute for Public Policy Research in Windhoek); Nigeria (Conducted by the Harriet Davidson Consulting, Nigeria); South Africa (Conducted by the Institute for Democracy in South Africa); Uganda (Conducted by the he Uganda Debt Network); and Zambia (Conducted by the University of Zambia and the Catholic Commission for Justice and Peace).

The Role of Civil Society Organization in the Budget Process: This presentations from the first annual meeting of the OECD Parliamentary Budget Officials in Rome, February 2009, discusses the various levels of budget transparency around the world and the potential and the potential role of civil society in the budget process.

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Other Reference Materials

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