Public Sector Governance and Accountability Series

Fiscal Management edited by Anwar Shah

Description/ Contents / Review / Full Text English (PDF 1.75 mb) l Spanish (PDF 1.59 mb)

Strengthening responsive and accountable public governance in developing countries is critical to the World Bank’s mission of poverty alleviation. This series attempts to facilitate the knowledge on institutional practices that foster incentive environments compatible with prudent fiscal management and efficient and equitable delivery of public services. The first volume in this series, Fiscal Management, provides tools of analysis to address issues of fiscal prudence, fiscal stress, bureaucratic inefficiency, citizen empowerment and public integrity. These tools are intended to enable a policy maker/ practitioner to carry out the following diagnostic tests of the institutional arrangements for fiscal management and accountable governance:

• Fiscal Prudence Test: Are institutional arrangements appropriate to ensure that the government decision making on fiscal management is constrained to ensure affordability and sustainability of program?
• Fiscal Stress Test: Is the government maintaining a positive net worth?
• Citizen Accountability Test: How does the government know it is delivering what the citizens have mandated? What happens when it does not conform to these mandates?
• Public Integrity Test: How is the executive branch held accountable for any abuses of public office for private gains?

Please click here to purchase this publication.