Alonso, RosaJudge, LindsayKlugman, Jeni2016-06-062016-06-062005-01-18https://hdl.handle.net/10986/24431This paper synthesizes the findings from a series of case studies on the interaction between the PRSP process and the budget. The five studies, Bolivia, Burkina Faso, Cambodia, Tanzania and Vietnam aim to assess the extent to which public finance management and budget allocations reflect the principles and content of the Poverty Reduction Strategy Paper PRSP, hence providing insights into progress in PRS implementation. The cases also shed light on whether the PRSP process itself has fostered more accountable, efficient and pro-poor budget processes and allocations as of 2003.The PRSP process, with its focus on data and information for evidence-based policy-making, open and participatory policy-making processes, poverty results and country-led donor coordination, alignment and harmonization has the potential to significantly improve the pro-poor focus and general accountability of budgeting processes.The cases confront a number of methodological challenges. First, in some countries and sectors, lack of appropriate data constrained the extent to which the research questions could be fully answered. Second, the PRSP remains a relatively recent innovation in all the countries studied and we recognize that many of our findings are preliminary, and require additional confirmation over time. Third, any assessment of the value added of the PRSP approach needs to be cognizant of the initial conditions in country, both to avoid ascribing successes to the PRSP which pre-date its existence, and to temper expectations about what the approach can deliver in a relatively short space of time given the starting point of each country. To address this last challenge, the case studies explicitly acknowledge the pre-existing situation in-country and try to assess the value added of the PRSP process.The four countries studied have a number of common features.Finally, and perhaps most importantly, all five countries share a high-level political commitment to addressing poverty, although the extent to which this commitment permeates throughout government agencies varies from country to country.The five countries, however, also display many distinctive features. Bolivia and Cambodia, for example, both suffer from high degrees of political fragmentation, which in Bolivia has manifested itself as civil unrest on a number of occasions in the last two years. Burkina Faso, Tanzania, and Vietnam, on the other hand, benefit from more stable political systems and an inherited commitment to pro-poor policies from socialist governments.en-USCC BY 3.0 IGOBUDGET MANAGEMENTSOCIAL FUNDSDOMESTIC REVENUEACCOUNTINGSECTORAL ALLOCATIONSMINISTERIAL COORDINATIONPOVERTY REDUCTION STRATEGIESANNUAL BUDGET PROCESSSTRATEGIC CHOICESGENERAL BUDGET SUPPORTBUDGET POLICIESTYPES OF REFORMSAID-DEPENDENT COUNTRIESHEALTH CAREREVENUESBUDGET SUPPORTCAPACITY BUILDINGCASH BUDGETINGFINANCIAL MANAGEMENT SYSTEMSBUDGET CONSTRAINTSECONOMIC STABILITYDECISION- MAKINGCASH FLOWSMUNICIPALITIESBUDGET SUBMISSIONSHEALTH SECTORBUDGET ALLOCATIONSTOTAL EXPENDITUREBUDGET SYSTEMSDUAL BUDGETINGBUDGET ALLOCATIONDEVOLUTION OF RESOURCESBUDGET DOCUMENTSSECTOR EXPENDITUREEDUCATION BUDGETPUBLIC FINANCEBUDGET DEFICITSACCOUNTING SYSTEMEXTERNAL ASSISTANCEEXTERNAL AUDITCAPITAL EXPENDITURESOCIAL INDICATORSAUDIT OFFICEBUDGET ENVELOPEPUBLIC EXPENDITURE REVIEWSERVICE DELIVERYBUDGET PLANNINGDONOR FUNDSDONOR COORDINATIONDATA AVAILABILITYEXTERNAL AIDBUDGET EXECUTION PROCEDURESAUDITORSTRANSPARENCYBUDGET PROCESSPUBLIC EXPENDITUREPERFORMANCE DATACAPACITY-BUILDINGCENTRAL GOVERNMENTBUDGET DOESEXPENDITURE PRIORITIESNATIONAL PRIORITIESCASH MANAGEMENTFISCAL YEARPRIVATE SECTORBUDGET RESOURCESPERFORMANCE ANALYSISNATIONAL BUDGETECONOMIC CLASSIFICATIONCOST- EFFECTIVENESSBENEFIT INCIDENCE ANALYSISHARD BUDGET CONSTRAINTSEXPENDITURE TRACKINGALLOCATION OF EXPENDITURECOUNTERPART FUNDINGCAPITAL SPENDINGBUDGET INFORMATIONMACROECONOMIC SITUATIONANNUAL BUDGETSEXPENDITURE PLANALLOCATIONCOST ESTIMATESECTOR BUDGETMANAGING PUBLIC EXPENDITURESTRATEGIC POLICYCAPITAL EXPENDITURESFISCAL ACTIVITIESRESOURCE AVAILABILITYBUDGET SUBMISSIONANNUAL BUDGET CYCLEBUDGET PREPARATIONFISCAL DISCIPLINEBUDGETING PROCESSOUTCOMESGOVERNMENT ACCOUNTSBUDGET YEARCASH BUDGETING SYSTEMCASH FLOWAUDIT INSTITUTIONSMEDIUM TERM EXPENDITURESANITATIONFISCAL DATAPREPARATION OF BUDGET SUBMISSIONSREFORM PROJECTSBUDGET CYCLEGOVERNMENT EXPENDITURESRESOURCE ALLOCATIONSEXPENDITURE FRAMEWORKSDONOR FINANCINGMEDIUM-TERM PROJECTIONSFINANCIAL MANAGEMENTEXPENDITURE LEVELSLOCAL BUDGETSPUBLIC SECTORGOVERNMENT SPENDINGREVENUE FORECASTINGPROGRAMSRESOURCE ALLOCATIONSERVICESACCOUNTABILITY MECHANISMSEDUCATION EXPENDITURESBUDGETARY PROCESSINCENTIVESSECTOR BUDGETSPROVINCIAL LEVELSBUDGET DISCUSSIONSBUDGET FORMULATIONCIVIL SOCIETY ORGANIZATIONSBUDGETPOVERTY REDUCTIONMACROECONOMIC STABILITYCAPITAL BUDGETSTRATEGIC PRIORITIESGOVERNMENT PRIORITIESBUDGET EXECUTIONSOCIAL INSURANCEREGIONAL GOVERNMENTCONDITIONALITIESFISCAL ACCOUNTABILITYPRINCIPAL-AGENTSECTOR POLICIESEXPENDITURE MANAGEMENTEXPENDITURE CUTSBUDGET REPORTINGFINANCIAL MANAGEMENT SYSTEMALLOCATION OF RESOURCESAGGREGATE CONTROLBUDGET PROPOSALSTAXESACCESS TO INFORMATIONEXPENDITUREDISTRIBUTION OF EXPENDITURELOCAL TAXESPOVERTY REDUCTION OBJECTIVESACCOUNTABILITYBUDGET EXPENDITUREPROGRAM CLASSIFICATIONINDEPENDENT AUDITORDECENTRALIZATION PROCESSFOREIGN FINANCINGBUDGET DATASUSTAINABILITY OF REFORMSNATIONAL GOVERNMENTBUDGETSDONOR FLOWSCIVIL SOCIETY PARTICIPATIONPUBLIC EXPENDITURESBUDGET ALLOCATION PROCESSEXPENDITURESPERFORMANCE REPORTSDECISION-MAKINGPUBLIC EXPENDITURE TRACKINGPUBLIC SECTOR REFORMMEDIUM TERM EXPENDITURE FRAMEWORKSSECTOR MINISTRIESWELFARE OF CITIZENSPUBLIC RESOURCESBUDGET OUTTURNSDISTRIBUTION OF EXPENDITURESANNUAL BUDGETEXPENDITURE TRACKING SURVEYSPUBLIC EXPENDITURE MANAGEMENTEXPENDITURE PLANNINGMINISTRY OF FINANCERESOURCE ALLOCATION PROCESSBUDGET SUPPORT OPERATIONSHEALTH EXPENDITURESECTORAL POLICIESACCOUNTABILITY FOR RESULTSDECENTRALIZATIONINVESTMENT BUDGETEXTERNAL FINANCINGBUDGET FRAMEWORKBUDGETARY FUNDSDONOR FUNDINGBUDGET REVIEWPROGRAM BUDGETSHEALTH PROGRAMSEXPENDITURE PROGRAMSWorking PaperWorld Bank10.1596/24431