Migliorisi, StefanoWescott, Clay2017-05-222017-05-222011-12978-1-60244-299-9https://hdl.handle.net/10986/26685The focus of this paper is on the institutions outside the executive branch that include supreme audit institutions, legislative oversight bodies (such as parliamentary public accounts and budget committees, and ombudsmen), related independent bodies, and civil society organizations. Through their support for accountability, donor countries and international financial institutions seek to help countries: promote voice and accountability as an intrinsic human right, and improve development outcomes in terms of poverty reduction, sustainable development. The report is organized as: first, provide a brief literature review of research on accountability, and how donors and other actors can work to improve it, including a review of the experience of other bilateral and multilateral donors in supporting domestic accountability through their policies, strategies, and behaviors as well as through direct support to accountability actors and systems. Second, briefly review the guidance prepared for Bank staff toward enhancing accountability. Third, review some examples of the Bank's experience in supporting domestic accountability. Finally, we present some conclusions and accountability-related questions for further analysis.en-USCC BY 3.0 IGOABUSESACCOUNTABILITYACCOUNTABILITY MECHANISMSACCOUNTABILITY RELATIONSHIPSACCOUNTABILITY SYSTEMSACCOUNTABILITY TRADEACCOUNTINGACCOUNTING STANDARDSADJUSTMENT LENDINGAID EFFECTIVENESSALLOCATIONANNUAL BUDGETANNUAL COMMITMENTANTICORRUPTIONANTICORRUPTION STRATEGYAUDIT FINDINGSAUDIT OFFICEAUDIT SYSTEMSAUDITINGAUDITORAUDITOR GENERALAUDITSAUTHORITYBASIC SERVICEBENEFICIARIESBRIBERYBUDGET DOCUMENTSBUDGET FORMULATIONBUDGET LAWBUDGET LEGISLATIONBUDGET PREPARATIONBUDGET PROPOSALSBUDGETARY CONTROLBUDGETARY SUPPORTBUSINESS ENVIRONMENTCAPACITY BUILDINGCAPACITY BUILDING ACTIVITIESCAPACITY CONSTRAINTSCAPACITY-BUILDINGCENTRAL GOVERNMENTCITIZENCITIZEN NEEDSCIVIL SERVICECIVIL SOCIETYCIVIL SOCIETY ORGANIZATIONCIVIL SOCIETY PARTICIPATIONCOMMUNITY PARTICIPATIONCOMMUNITY-DRIVEN DEVELOPMENTCOMPLAINTCONDITIONALITIESCONSENSUSCORRUPTION ISSUESDECENTRALIZATIONDECISION-MAKINGDECISION-MAKING PROCESSESDEMOCRACYDEMOCRATIC ELECTIONSDEMOCRATIC GOVERNMENTSDEMOCRATIC TRANSITIONDEMOCRATIZATIONDISCLOSUREDISTRICTSDONOR AGENCIESDONOR ASSISTANCEDONOR FUNDINGECONOMIC GROWTHELECTORAL SYSTEMEXECUTIONEXECUTIVE INSTITUTIONSEXECUTIVE POWEREXTERNAL ACCOUNTABILITYEXTERNAL AUDITFINANCE MANAGEMENTFINANCIAL ACCOUNTABILITYFINANCIAL ASSISTANCEFINANCIAL INSTITUTIONFINANCIAL MANAGEMENTFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL SYSTEMFISCAL YEARSFOREIGN AIDFOREIGN INVESTORSFRAUDFREEDOM OF INFORMATIONGENERAL BUDGET SUPPORTGOOD GOVERNANCEGOVERNMENT ACCOUNTINGGOVERNMENTAL ORGANIZATIONHEAD OF STATEHUMAN RIGHTINFORMATION ASYMMETRIESINITIATIVEINSTITUTIONAL DEVELOPMENTINSTITUTIONAL FRAMEWORKINSTITUTIONAL REFORMINTERNAL ACCOUNTABILITYINTERNAL AUDITINTERNAL CONTROLSINTERNATIONAL AUDITING STANDARDSINTERNATIONAL COMMUNITYINTERNATIONAL DEVELOPMENTINVESTIGATIONJUDICIARYLAWSLEADERSHIPLEGAL CHANGESLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE COMMITTEESLEGISLATIVE OVERSIGHTLEGISLATIVE SCRUTINYLEGISLATORSLEGISLATURELEGITIMACYLIABILITYLOCAL COMMUNITIESLOCAL GOVERNMENTSMANDATESMEDIAMEDIUM-TERM PLANNINGMEMBER COUNTRIESMEMBERS OF PARLIAMENTMID-TERM REVIEWMINISTERMISALLOCATION OF RESOURCESMULTILATERAL AGENCIESMULTILATERAL DONORSMULTILATERAL INSTITUTIONSNATIONAL AUDITNATIONAL PRIORITIESNATIONSNONGOVERNMENTAL ORGANIZATIONSOPERATING COSTSOVERSIGHT BODIESPATRONAGEPERFORMANCE AUDITPOLITICAL ECONOMYPOLITICAL INFLUENCEPOLITICAL INSTITUTIONSPOLITICAL INTERFERENCEPOLITICAL LEADERSPOLITICAL PARTIESPOLITICAL SYSTEMPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRESIDENCYPRIME MINISTERPRIVATE SECTORPRIVATE SECTOR DEVELOPMENTPROCUREMENTPROGRAMSPROJECT GRANTSPROSECUTIONPROVINCIAL LEVELSPUBLIC ACCOUNTPUBLIC ADMINISTRATIONPUBLIC AWARENESSPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC GOODSPUBLIC INSTITUTIONSPUBLIC MANAGEMENTPUBLIC POLICYPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR GOVERNANCEQUALITY CONTROLRED TAPEREGIONAL DEVELOPMENT BANKSREPRESENTATIVESRULE OF LAWSANCTIONSENATESERVICE DELIVERYSERVICE PROVIDERSOCIAL DEVELOPMENTSOCIAL FUNDSSOCIAL PROTECTIONSTATE INSTITUTIONSSTRATEGIC PRIORITIESSTRUCTURAL ADJUSTMENTSUB-NATIONAL AUTHORITIESSUPREME AUDIT INSTITUTIONTAX RATESTECHNICAL ASSISTANCETOTAL EXPENDITURESTRANSPARENCYUPPER HOUSEVOTINGWorking PaperWorld Bank10.1596/978-1-60244-299-9https://doi.org/10.1596/978-1-60244-299-9