Public Sector Governance and Accountability Series: Budgeting and ...

372 Matthew Andrews
National policy processes
Subnational policy processes
National external audit and
accountability
National strategic budgeting
-
-
Subnational strategic
budgeting
National budget preparation
Subnational external audit
and accountability
National accounting and reporting
National PFM system
Subnational
PFM system
Subnational budget
preparation
National resource management
Subnational accounting and
reporting
National internal controls, audit, and
monitoring
Subnational resource
management
Subnational internal controls,
audit, and monitoring
Core entities (ministry of finance, treasury, supreme audit
institution, parliament, and so forth)
Spending entities (line ministries, agencies, and so forth)
Civil society and donor entities (media, academia, donors,
and so forth)
Source: Author’s representation.
FIGURE 11.3 The Multiplicity of PFM Role Players and Complexity of
PFM Relationships
needed that probes practices at core and noncore organizational levels to
truly show what processes look like.
Two of the indicators reflect on intergovernmental relationships, but
again these reflections are from a core agency control perspective (asking
about the coordination of budget preparation across levels of government
and the quality of reporting from subnationals to central government).
No indicators acknowledge the role of civil society in the PFM process,
although internationally this role has been increasing and reflects a growing
recognition of the “new governance” (in which civic voice in policy-making
processes defines resource allocation over time, civic groups play a major
role in monitoring governments, and so forth). Box 11.4 provides a brief
description in the context of external audit.