Other Financial Accountability Study

150 items available

Permanent URI for this collection

https://hdl.handle.net/10986/2186

Items in this collection

Now showing 1 - 9 of 9

Toward More Accountable PPPs: A Review of the Development, Implementation, and Post-Implementation Experience of Improved Disclosure Practices in PPPs in Ghana, Honduras, Kenya, and Nigeria
(World Bank, Washington, DC, 2021-11-12) World Bank
In the face of declining fiscal space and the need to build back better after the Coronavirus (COVID-19) pandemic, governments are turning to public-private partnerships (PPPs) to deliver infrastructure assets and services. Disclosure of information plays an important role in PPP programs. Several clients of the World Bank Group, including those with well-established PPP programs, currently do not disclose PPP information in a structured way throughout the project life cycle. Responding to these challenges, the World Bank developed a series of knowledge products to understand disclosure in PPPs, as well as to provide tools to governments for improving PPP disclosure. Post implementation of national PPP disclosure frameworks in the pilot countries, it became important to document the process, as well as assess the experience and perceptions related to the changed disclosure environment culminating in the disclosure of information via public-facing web portals. To support this task, a study was carried out over 2019-2020 to capture the enhanced disclosure environment, understand the perceptions of stakeholders vis-à-vis structured disclosure, identify what was working well, as well as indicate areas for improvement. This paper is a culmination of this effort to document the process and analyze the experience gained from the four-country pilot carried out in Ghana, Honduras, Kenya, and Nigeria. Section 1 of the paper provides the general background within which PPP disclosure is located, as well as the key elements of the World Bank’s Framework for Disclosure in PPPs. Section 2 documents the process followed in developing and implementing customized national frameworks in the pilot countries.
Public Expenditure and Financial Accountability Assessment of Kakamega County, Kenya
(World Bank, Washington, DC, 2018-11) World Bank
The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being done almost concurrently, and this is important because both levels of government share the same PFM system, implying that an evidence- based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 45 counties, have been jointly financed by the World Bank and the International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
Public Expenditure and Financial Accountability Assessment of West Pokot County, Kenya
(World Bank, Washington, DC, 2018-11) World Bank
The rationale for the public expenditure and financial accountability (PEFA) assessment is to provide a clear and deeper understanding about the functioning of public financial management (PFM) systems as well as the organizational aspects of existing institutions at county levels. The results of the analysis provide useful insights into relevant entry points for desired PFM-related reforms and a benchmark for the necessary upgrade of the PFM systems which are still in the early stages of development within Kenya’s devolved units of government. This assessment was organized and commissioned by Kenya Institute for Public Policy Research and Analysis (KIPPRA) in collaboration with the World Bank and involves other organizations. KIPPRA also carried out the actual survey and assessment and was responsible for management and monitoring of the exercise. The assessment period covers three financial years, namely FY2013-14, FY2014-15, and FY2015-16, and focused on various indicators and dimensions as defined in the PEFA assessment tools.
Public Expenditure and Financial Accountability Assessment of Nakuru County, Kenya
(World Bank, Washington, DC, 2018-11) World Bank
The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest carried out in 2017 and the report due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are almost being done concurrently and this is important because both levels of government share the same PFM system implying that an evidence-based reform agenda can be implemented simultaneously after areas that require improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
Public Expenditure and Financial Accountability Assessment of Kajiado County, Kenya
(World Bank, Washington, DC, 2018-11) World Bank
The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being almost done concurrently, and this is important because both levels of government share the same PFM system, implying that evidence-based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
Public Expenditure and Financial Accountability Assessment of Makueni County, Kenya
(World Bank, Washington, DC, 2018-11) World Bank
The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the public financial management (PFM) system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being done almost concurrently, and this is important because both levels of government share the same PFM system, implying that evidence-based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
Public Expenditure and Financial Accountability Assessment of Baringo County, Kenya
(World Bank, Washington, DC, 2018-11) World Bank
The subnational Public Expenditure and Financial Accountability (PEFA) assessment seeks to ascertain the performance of the PFM system of county governments using the PEFA methodology. So far, the Government of Kenya has gained experience in the application of the PEFA methodology by undertaking four national PEFA assessments over the years, the latest of which was carried out in 2017 and the report is due for completion in 2018. However, this is the first subnational assessment to be carried out in Kenya following the adoption of a devolved system of government. It is notable that the national and subnational PEFA assessments are being done almost concurrently, and this is important because both levels of government share the same public finance management (PFM) system, implying that evidence-based reform agenda can be implemented simultaneously after areas of improvements are identified. The subnational assessments, which covered 6 out of 47 counties, have been jointly financed by the World Bank and International Development Research Centre (IDRC) through the Kenya Institute for Public Policy Research and Analysis (KIPPRA).
Improving Transparency and Accountability in Public-Private Partnerships: Disclosure Diagnostic Report - Kenya
(World Bank, Washington, DC, 2018-05) World Bank
Based on research and analysis over the past few years, the World Bank Group Public-Private Partnerships (PPP) Cross-Cutting Solution Area has worked on creating a Framework for Disclosure in Public-Private Partnerships, which suggests a systematic structure for disclosing information proactively at different phases of the PPP process. Two documents, Jurisdictional Studies and Good Practice Cases, have been developed to provide relevant background and resources complementing the goals of the framework. The framework suggests the initiation of work with a PPP Disclosure Diagnostic in countries. The objective of the Diagnostic is to help PPP policy makers and practitioners to assess the status of PPP disclosure in the jurisdiction and identify customized PPP disclosure solutions for all PPP types to enable better disclosure. Under each of the areas identified, the Diagnostic provides the key questions policy makers and practitioners should ask, analysis and techniques for assessing gaps, resources for learning more, and tools for establishing customized PPP disclosure guidelines for the jurisdiction. The relevance of each of the above areas varies based on the unique circumstances within the country. This diagnostic report is structured around the key themes that are relevant to Kenya’s disclosure environment.
Inclusive and Effective Citizen Engagement: Participatory Budgeting--Makueni and West Pokot Counties
(World Bank, Washington, DC, 2017-05-01) World Bank Group
The introduction of citizen engagement into law is an idea that is gaining popularity around the world. New provisions in Kenya’s Constitution enshrine openness, accountability, and public participation as guiding principles for public financial management. Yet, translating participation laws into meaningful action on the ground is no simple task. With support from the Kenya participatory budgeting initiative (KPBI), and the commitment from West Pokot and Makueni County leaders, PB is being tested as a way to achieve more inclusive and effective citizen engagement processes while complying with national legal provisions. This report describes the PB approach being adopted by Makueni and West Pokot counties. It seeks to provide detailed information on the step by step process that the two Counties have adopted and describes the support provided by the KPBI. At the national level, the report is mostly targeted towards PB practitioners and county officials interested in introducing PB as part of their budgeting cycle. The report seeks also to inform a wider audience of PB and citizen engagement practitioners on the Kenyan experience to date.